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Negative Equity and Quasi-Negative Equity in Italian Companies

Riccardo Sallustio

Unlike those established in many other jurisdictions, Italian companies are subject to specific rules on negative equity and quasi-negative equity. These rules have become quite a hot topic for investors in a pre-restructuring or a pre-insolvency scenario. Riccardo Sallustio of Bonelli Erede Pappalardo LLP explores the treatment of net loss under the Italian Civil Code.

Mexico: Transport

According to Business Monitor International’s Mexico Freight Transport Report for the final quarter of 2011, the country’s air freight tonnage will post annual growth of 7.67 per cent to 2015, while the port of Manzanillo (the country’s busiest) will see a 9.11 per cent increase over the same period. In December 2010, the Mexico civil aviation authority was returned to International Civil Aviation Organization category one status, after a temporary downgrade to category two in June of that year, following a US Federal Aviation Administration review of its safety standards. These are optimistic times for Mexico’s transport bar, and the 11 lawyers we list below constitute the sector’s leading lights.

Roundtable: Banking 2012

The International Who’s Who of Banking Lawyers has brought together three of the leading practitioners in the world to discuss key issues facing lawyers today.

Germany in Brief

For the first time ever we have produced a Germany-specific edition: Who’s Who Legal: Germany 2012, featuring over 700 practitioners based in Germany, across 30 practice areas. The country's economy has not been unaffected by the European debt crisis, but our inaugural research has uncovered a combination of domestic leaders, international heavyweights and niche boutique practices that make its legal market particularly dynamic and interesting. We have canvassed and analysed the opinions of law firm clients and private practitioners worldwide, and what is clear is the high regard in which the talented and highly impressive German bar is held. Click here to view the results of our research.

Leading Firms

More than half of the leading firms we identify are international in scope, with the UK magic circle firms in particular having a strong presence in Germany. Standing alongside these firms are the outstanding local practices, proving that they are a match for their international counterparts. We identify prominent lawyers from 33 cities across the country. View the profiles of the 10 leading firms in this edition.

Practice Areas

This year we cover 30 distinct practice areas in our research. The German economy boasts an established history of investment in technology, finance and commerce, which is reflected in the size and strength of those practice areas. The largest chapters are those relating to corporate tax, with 57 lawyers, internet & e-commerce with 50 lawyers, followed by the 47-strong competition chapter. View the editorial analysis for each practice area here.

Roundtable: Mining 2012

The International Who’s Who of Mining Lawyers has brought together two of the leading practitioners in the world to discuss key issues facing lawyers today.

Funds Industry Thriving In Leading Offshore Centres

Rod Palmer and Paul Farrell, Walkers

Rod Palmer and Paul Farrell of Walkers evaluate recent developments in the offshore funds markets.

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Nominees have been selected based upon comprehensive, independent survey work with both general counsel and private practice lawyers worldwide. Only specialists who have met independent international research criteria are listed.

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W11 1QQ, UK