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10 years celebration

Internationalization

"Zagamilaw" International Law Firm, with its offices in New York, Toronto and London and thanks to the collaboration with its correspondent Partners, offers its activity of international consultancy and legal assistance both towards Italian clients living abroad and foreign clients living in Italy.

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Rome

Why choose Zagamilaw

Our team is composed by young, competent and motivated people that would be able to give you suggestions about every aspect of your matter. When we are engaged by a client for a legal case, the same client and the same case become to us absolutely important, in fact every professional of Zagamilaw will constantly assist you with the aid and supervision of the Firm's founder Lawyer Paolo Zagami

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Reggio Calabria

Recruiting

"Zagamilaw" International Law Firm, with its offices in New York, Toronto and London and thanks to the collaboration with its correspondent Partners, offers its activity of international consultancy and legal assistance both towards Italian clients living abroad and foreign clients living in Italy.

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New York

Feedback

“Zagamilaw is a fast growing and international business oriented law firm which offers assistance on all legal aspects of Italian residential and commercial real estate transaction and has been appointed between the Top 5 Italian Law firm for the Real Estate sector." - Corporate International Magazine

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Toronto City

International Tax Planning

The International Law Firm "Zagamilaw" is able to assist and advise companies and businesses wishing to implement an efficient international tax planning through proper allocation in different countries of their income derived from investment and management functions of the group, taking into account the different tax regimes and different tax rates adopted by each member, according to a general principle of legal supremacy of internal rules than those of other countries, subject to the existence of international agreements that address conflicts of imputation or double taxation.

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London

US Supreme Court decides case on diversity jurisdiction

07.03.2016 « Back

The US Supreme Court  on Monday held that for the purposes of diversity jurisdiction, citizenship of an investment trust depends on the citizenship of its members, which includes its shareholders. In Americold Realty Trust v. ConAgra Foods  Justice Sonia Sotomayor wrote for the unanimous court:

In Maryland, a real estate investment trust is an “unincorporated business trust or association” in which property is held and managed “for the benefit and profit of any person who may become a shareholder.” These shareholders appear to be in the same position as the shareholders of a joint-stock company or the partners of a limited partnership—both of whom we viewed as members of their relevant entities. We therefore conclude that for purposes of diversity jurisdiction, Americold’s members include its shareholders.

ConAgra Foods sued Americold Realty Trust for breach of contract relating to a warehouse fire. The case was removed to federal court based on diversity jurisdiction. However, because Americold is a real estate investment trust, with possible beneficiaries in multiple places, there exist questions about the requirement of complete diversity. Americold argued that diversity should be based on citizenship of trustees and not beneficiaries, while ConAgra asserted “a trust to be a citizen of every state in which any of the trust’s members, shareholders, or beneficiaries is a citizen.” The United States Court of Appeals for the Tenth Circuit  held in favor of ConAgra last year.

 

From www.jurist.org