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Deloitte drives progress. Our firms around the world help clients become leaders wherever they choose to compete. Deloitte invests in outstanding people of diverse talents and backgrounds and empowers them to achieve more than they could elsewhere. Our work combines advice with action and integrity. We believe that when our clients and society are stronger, so are we. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. The content on this page contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively the “Deloitte Network”) is, by means of this publication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on content from this page.

Deloitte è tra le più grandi realtà nei servizi professionali alle imprese in Italia, dove è presente da circa 100 anni. I nostri servizi sono offerti da diverse società e studi specializzati in singole aree professionali e tra loro separati e indipendenti, ma tutti parte del network Deloitte. I nostri circa 11.000 professionisti assistono gli oltre 8.000 clienti del network a raggiungere l’eccellenza grazie all’alta qualità del servizio offerto, al nostro approccio multidisciplinare e alla presenza capillare sul territorio nazionale.

With more than 2,500 legal professionals operating in over 75 countries, Deloitte Legal collaborates seamlessly across borders and with other Deloitte businesses and service lines. Blending business experience and legal excellence, we deliver comprehensive solutions designed to address the evolving needs of the Chief Legal Officer. Our cross-discipline approach enables us to provide a perspective that is global, yet grounded; solutions that are pioneering, yet pragmatic; and cross-border coordination with a single point of contact.