The Network Contract: the Evolutionary Path of the Italian Model

Authors: Andrea Borroni, Ilenia Sala


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