The Network Contract: the Evolutionary Path of the Italian Model

Andrea Borroni, Ilenia Sala

Abstract


A growing number of different business associations forms has been mushrooming over the past few years. The said phenomenon represents the natural reaction to a global market wherein an increasing and overwhelming competitiveness burdens - and at times wipes out – small and medium enterprises. Following said premise, the present article aims at analyzing the ‘embryo’ of the various socio- contractual cooperation patterns which have recently arisen (in particular, network contracts). In more detail, this manuscript focuses on the regulation of network contracts under Italian law from a private law and tax law perspective.


Keywords


contract; network; tax driver; fiscal regime

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Open Access© 2012 Lider-Lab Scuola Superiore S.Anna
Except where otherwise noted, this work is licensed under a Creative Commons Attribution 3.0 Italy License. This is an Open Access journal.