)(Limited liability companies)The s.r.l.is a leaner and more flexible form compared to the s.p.a.and is traditionally used for business activities of smaller dimensions compared to those that an s.p.a.car-ries on and characterized by a lower level of investment.Incorporation must occur through a public deed drawn up by a notary;the capital is in the form of shares and the minimum value is set at 10,000 euros,without prejudice to the possibility,as already mentioned,of incorporating a simplified limited liability company with a minimum capital of 1 euro.The latter is a corporate form useable only by individuals,also by a single member,and the share capital as mentioned equal to at least 1 euro must be less than 10,000 euros,subscribed and fully paid upon incorporation.Payment must be made in money and paid to the management body.It is worth noting,moreover,the recent introduction into Italian law of the category of societ a responsabilit limitata PMI(s.r.l.PMI)(SME limited liability companies)which re-duces the differences between s.r.l.and s.p.a.so that,in departing from the strict provisions regarding s.r.l.s on the basis of which shares cannot be offered to the public as financial products it is permitted to place shares on the market through specific telematic portals for crowdfunding,in compliance with the legal limits provided for by the legislation8.Along the same lines,s.r.l.PMIs are able to create categories of shares.With regards to the management and control system characterising the s.r.l.,it should be pointed out that,unless otherwise provided for by the articles of association,man-agement is assigned to one or more members appointed by decision of the shareholders.As a result,s.r.l.s can be managed by a sole director or by a number of directors.When management is assigned to a number of people,they form the board of direc-tors.The memorandum of association can,however,provide that management is as-8 Pursuant to art.100-ter,para.1-bis,Leg.Dec.n.58,of 24 February 1998 of the Tuf,excepting what is provided for by art.2468,para.1 of the Italian Civil Code,equity stakes in small and medium enterprises incorporated as societ a responsabilit limitata can be offered to the public as financial products also through portals for the raising of capital regulated in the same provision.33Italy Singapore VietnamItaly-2.Starting a business activity in Italysigned to the members of the board separately or jointly.It is worth pointing out that the setting up of suitable structures for the nature and dimensions of the enterprise,also for the purpose of a prompt detection of a state of crisis(s.par.2. )The 2016 Stability Law established a tax credit for the acquisition of capital goods intended for production sites located in the Southern regions of Italy(Campania,Puglia,Basilicata,Calabria,Sicily,Molise,Sardinia and Abruzzo).Investments are eligible for con-cessions which are made in machinery,pant and various equipment(also through finance leasing)relating to:the creation of a new factory;the extension of an existing factorys capacity;diversification of the production of a factory to obtain products not previously manufactured;a fundamental change in the overall production process of an existing factory.Art.4 of Decree Law 91/201710,for the purpose of promoting the creation of favourable conditions for development,in certain areas of the country,of enterprises already op-erating,as well as the establishment of new enterprises,provided for the possibility of 9 That is,by 30.06.2023,provided that by 31.12.2022 the seller has acquired the relative order and that down payments have been made for at least 20%of the purchase cost.10 Decree Law 20 June 2017,no.91,Disposizioni urgenti per la crescita economica del Mezzogiorno(Urgent provisions for economic growth the South of Italy).44Italy Singapore VietnamItaly-5.Forms of incentives and support to investors and enterprisessetting up so-called ZES(Special Economic Zones),inside of which it is possible to benefit from tax concessions and the simplification of administrative procedures.Specifically,a tax credit has been established corresponding to the overall cost of the capital goods within the maximum limit,for each investment project,of 100 million euros.The ZES tax credit has been recently extended,including also the purchase of land and the acquisi-tion,development or extension of real estate instrumental to the investments.The Southern Italy tax credit is proportionate to the overall cost of the assets11,within the maximum limit,for each investment project,of:3 million euros for small enterprises;10 million euros for medium enterprises;15 million euros for large enterprises.The determination of the maximum thresholds currently in force has superseded the previous legislation,according to which,the limits in question referred to the cost of the assets net of depreciation provisions made in the tax period,with relation to the same categories of asset belonging to the production site in which the new investment is made.The tax credit for areas in Southern Italy,on the basis of the region of reference and the dimension of the enterprise,is calculated according to the rates shown in the table below:RegionsSmallMediumLargeBasilicata,Calabria,Campania,Molise,Puglia,Sardinia,Sicily455%ruzzo30 %The above rates are applied also to the tax credit relating to Special Economic Zones.11 For investments made through finance leasing contracts,the cost incurred by the lessor for the acquisition of the assets is referred to;this cost does not include maintenance costs.45Italy Singapore VietnamItaly-5.Forms of incentives and support to investors and enterprises5.4.Aid for Economic Growth(so-calledACE)(Art.1,Decree Law 201/2011 art.19,Decree Law 73/2021)Aid for economic growth,better known in Italy with theACEacronym,is a conces-sion intended to foster the capitalisation of enterprises and is directed towards limited companies,partnerships and individual entrepreneurs in the ordinary accounting regime and other entities resident in Italy,as well as the same non-residential individuals and entities with respect to permanent establishments in Italy.The concession consists in a deduction from overall income of a percentage return on capital introduced or increased in the Italian enterprise,equal to 1.3%,permitting a reduction of IRES and of IRPEF,besides of the relative surcharges.The concession has no impact on IRAP.The increase in equity for ACE purposes,on which to calculate the aforementioned return percentage,is determined,generally,considering as increases cash contributions and provisions of available profits and reserves and as decreases reductions in share-holders equity attributable to shareholders(or to the entrepreneur)for any reason.5.5.Tax credit for research and development(Law 190/2014)The 2015 Stability Law introduced a tax credit in favour of all enterprises,regardless of their legal form,of the economic sector and of the tax regime adopted.The tax credit is quantified on the amount of costs incurred in each subsidised tax period,exceeding the average of the same investments made in the three previous tax periods.The level of aid,the maximum amounts and the concessions provided for vary on the basis of the activities in question:1.Fundamental research,industrial research and experimental development in a scientific or technological field12.12 The criteria for the correct application of said definition are set out in detail by art.2 of Ministry of Economic Deveopment(MISE)Decree 26 May 2020 which distinguishes them taking account of the general principles and criteria contained in the Frascati Manual 2015-Guidelines for collecting and reporting data on research and expe-rimental development(https:/www.oecd.org/sti/inno/frascati-manual.htm).46Italy Singapore VietnamItaly-5.Forms of incentives and support to investors and enterprises2.Technological innovation aimed at the development of new or substantially impro-ved product or production processes.3.4.0 and green technological innovation,aimed at the development of new or sub-stantially improved products or production processes for the achievement of an ecological transition or 4.0 digital innovation objective13.4.Design and aesthetic conception activities aimed at significantly innovating the products of The different rates subdivided on the basis of the type of activity,are summarised in the table below.202220232024-20252026-2031Research and development Rate20%Amount limit4 million5 million5 million5 millionTechnological innovationRate10%5%-Amount limit2 million2 million2 million-4,0/green inno-vationRate15%5%-Amount limit2 million2 million4 million-DesignRate10%5%-Amount limit2 million2 million2 million-13 The criteria for the correct application of said definitions are indicated in arts.3 and 5 of the aforementio-ned Ministerial Decree,taking account of the general principles contained in the Oslo Manual 2018-Guidelines for Collecting,Reporting and Using Data on Innovation,4th Edition. (Searches for makgeolli are 84%,canned cocktails are 83%,and mocktail are 11%)77Healthy Alternatives78Taste ofTikTokWith dairy and meat alternatives having already hit mass popularity,healthy alternatives to everyday essentials like cooking oil,sugar,and salt are bound to be big. TC2X Rugged Boot with Integrated Hand Starp Installation Guide (en) MN-004553-02EN Rev. ZEBRA Touch Computer Copyright ZEBRA and the stylized Zebra head are trademarks of Zebra Technologies Corporation, registered in, HP Notebook Computer User Manual - Optimized PDF HP Notebook Computer User Manual - Original PDF, Seagate Ultra Touch HDD User Manual - Optimized PDF Seagate Ultra Touch HDD User Manual - Original PDF, Honeywell MOBILE COMPUTER User Guide DOCKS AND MODULES HOLSTERS AND HANDLES BATTERIES CABLES POWER SUPPLIES AND ADAPTERS REPLACEMENT, Your email address will not be published. Inspect the equipment for damage. Use our interactive tool to find and print disinfecting instructions for your Zebra mobile computer, printer or scanner. (Searches for tablescape decor are 319%,centerpiece bowl are 41%,and candelabras are 14%)95NaturalFinishTradition with a twist.An appreciation for thepast lends itself to interiors that mix vintage prints and fabrics. All rights reserved.COPYRIGHTS & TRADEMARKS: For complete copyright and trademark information, go towww.zebra.com/copyright.WARRANTY: For complete warranty information, go to www.zebra.com/warranty.END USER LICENSE AGREEMENT: For complete EULA information, go to www.zebra.com/eula. The USB cable plugs into the bottom of the device. All other trademarks are the property of their respective owners. )and very granular identity and access management capabilities to adequately isolate cloud-based resources.Global scale with large outbound network capacity:As businesses have globalized,the expectation is that cloud platforms will offer connectivity regardless of geographic location and at sufficient scale to meet application needs.Replatforming applications requires a significant investment to refactor the environment.Organizations are increasingly selecting their cloud providers based on their ability to provide the scale needed at some point in the future.Developer-centric:As developers(and DevOps professionals)increasingly weigh in on platforming decisions,key capabilities like open infrastructure,programmable APIs and self-service capabilities via CLI or a web interface are becoming key requirements.Ability to distribute workloads to the edge:An emerging requirement,for sure,but we believe bringing compute and data much closer to the ultimate consumer of applications will become increasingly important in a more remote and distributed world.Executive Summary|The Move to the Distributed CloudCloud Usage Expectations Remain ConstantDevOps professionals continue to expect upwards of 75%of IT infrastructure will be cloud-based in a year.This has been consistent(between 66%and 75%)for the past year,indicating that the expectation is most modern workloads(cloud-native,containers,etc. 7. Document Author: Zebra Technologies Corporation. The microSD card slot provides secondary non-volatile storage. Prior to using the device for the first time, remove the protective shipping film that covers the scan window, display and camera window. Ensure the barcode is within the area formed by the crosshairs in the aiming pattern. (Searches for bump style are 22%)87ActiveLifestyleAt-home workouts are getting a facelift.Looking for new ways to stay active,people are exploring kickboxing and megaformer workouts. 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Release the scan button. Permite la creacin de aplicaciones en PC, smartphones y tabletas. )if it is established through the physical presence of a fixed place of business of the foreign enterprise5;it is defined aspersonal(P.P.E. 2. Here are support and repair resources for your Mobile Computer. on ZEBRA TC21 Handheld Touch Computer User Guide, ZEBRA RFD40 RFID Standard Sled User Guide, ZEBRA DS3600-KD Barcode Scanner with keypad and Color Display User Guide. 1. )(limited partnership)is characterized by:imperfect financial autonomy.The partners(all in general partnerships and in the simple partnership,in the latter case unless otherwise agreed to the contrary,ge-neral partners in limited partnerships)have unlimited and liability meaning that each partner responds with their own personal assets for the obligations assumed by the partnership and joint liability,that is to say,each member is liable also for debts incurred,in the name of the partnership,by the other partners,with the consequence that the partnerships creditors can refer to any of the partners to require the fulfilment of the entire obligation;the invalidity of agreements through which one or more partners are excluded from any participation in profits or losses;the possibility of the simultaneous status of partner and director;the transferability,between living persons or for cause of death,of the status of partner,subject to the approval of all the other partners,that is,of all other sur-viving partners.Companies enterprises,that is,joint-stock companies,limited liability companies plus partnerships limited by shares are characterized by:perfect financial autonomy.The capital of the company,in fact,is completely se-parate from the capital of the members and,as a result,only the company is an-swerable for corporate obligations with its own capital to the limit of the share ca-pital or the assets that the members have contributed to the company(excepting limited liability partnerships,where the unlimited and joint liability of the general partners is provided for);30Italy Singapore VietnamItaly-2.Starting a business activity in Italy the separation between the status as member and power of management,for whi-ch a member is not,as such,a director of the company and a director of the com-pany is not necessary one of the members;the transferability,between living persons or for cause of death,of the status of partner,subject to compliance with the particular restrictions established by the law in the specific regulations for the type of company chosen by the members upon incorporation.A further classification of company types can be made on the basis of the business ob-jects,making a distinction between profit-making companies,with the purpose of dividing the profits earned among the shareholders,and companies with a mutualistic purpose(co-operatives),whose object is the provision of goods and services or the creation of jobs for the members under more advantageous conditions than what the members would obtain in the market.It should be noted that the provisions of s.p.as(join-stock companies)apply to cooperatives where compatible,that is,as regulated by the by-laws,and in the case that the number of members is lower than twenty and balance sheet assets do not exceed a million euros,regulations laid down for s.r.l.s(limited liability companies).Italian law,moreover,permits the incorporation of single-member companies,incorpo-rated by a single member,upon the meeting of certain conditions and,since 2012,provides for the possibility of incorporating an s.r.l.with a minimum capital of one euro(simplified limited liability company)and which does not exceed the amount of 10,000 euros.Also starting from 2012,the Italian legislator introduced into the legal system a new type of innovative enterprise(the so-called innovative start-up),in relation to which significant tax and contribution concessions are provided for,as well as incentives for investors.Innovative start-ups are limited companies,also in cooperative form,resident in Italy(or in another member country of the European Union,provided they have a production site or a subsidiary in Italy),which meet certain conditions7 and whose business object,ex-clusively or prevalent,consists in the development,production or marketing of innovative products or services with a high technological content.In the category of the aforementioned limited companies,the s.p.a.(joint-stock com-pany)and the s.r.l.
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