GABRIELE VARRASI LAWYER LEGAL, NOTARY AND TAX ADVISOR. Ph.D. STUDENT IN COMMERCIAL LAW UNIVERSITY OF MILAN

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1 ADV. LAWYER LEGAL, NOTARY AND TAX ADVISOR Ph.D. STUDENT IN COMMERCIAL LAW UNIVERSITY OF MILAN VISITING LECTURER OF COMMERCIAL LAW UNIVERSITY OF TURIN, SCHOOL OF MANAGEMENT AND ECONOMICS DOCTOR IN LEGAL SCIENCES DOCTOR OF LAW DOCTOR OF TRADE AND ECONOMICS Ph.: Fax: P.I C.F. VRRGR L 84C01L219W! VMDLAW LAW FIRM VARRASI MASOERO - DONADIO ITALY - Office - TORINO - piazza Solferino n Ph fax ITALY - Desk Office - Milano - via Morosini n Ph fax ITALY - Desk Office - ALBA (CN) - corso Langhe n M. Ph UPDATED TO 27 APRIL

2 PROFESSIONAL EXPERIENCE VMDLAW LAW FIRM - OCTOBER NOWADAYS Varrasi-Masoero-Donadio Law Firm ADVISOR - MAY OCTOBER 2013 Avisor in companies, for private and professionals (notaries, lawyers, chartered accountants, business advisors) PRACTITIONER ACCOUNTANT - JULY JANUARY 2014 At Ribaldone Accounting Firm and before at Carnevale Accounting Firm. Professional Practice as accountant TEACHING ASSISTANT IN COMMERCIAL LAW, UNIVERSITY OF TURIN, SCHOOL OF MANAGEMENT AND ECONOMY - JANUARY NOWADAYS Title of expert on the subject of Commercial Law. Lectures, conferences, research, seminars and insights CONSULTANT AND EMPLOYEE NOTARY - October December 2012 At MORONE Notary Firm of Turin. Consultant and assistant to notaries in commercial law, civil law and inheritance. Particularly in corporate law for listed companies, unlisted (ordinary and extraordinary, extraordinary transactions, including cross-border mergers) and in contractual matters PRACTITIONER LAWYER AUTHORIZED TO LEGAL REPRESENTATION - 09/11/2010 Enabled to legal representation by the Bar of Turin PRACTITIONER LAWYER - November November 2011 At the law firm CARDACI, BLANGETTI and AGERLI in Turin. Legal practice ASSISTANT AND PRACTICE OF NOTARY - May October 2011 At PINES FILLERS Notary Firm in Turin. Notarial practice completed. Collaborator notarial Advanced and autonomous notarial collaborator, with his own customers. Support for delegated real estate executions ADMINISTRATOR - ITALMODA S.R.L CEO. Editorial director of the magazine Echo A.C.H.C Cultural association Happy Children. Associate counsel, control editorial texts, articles and member of editorial staff ADMINISTRATOR, LE PLAISIR S.N.C Wide-ranging experience on corporate law Page 2

3 MASTER MASTER / CUAP IN LAW OF ARBITRATION - TURIN - October December 2014 Master qualified in arbitration law by Prof. Stefano CERRATO MASTER IN CORPORATE LAW - MILAN - February September 2012 Master qualified in corporate law IPSOA UNIVERSITY S.J.D. DEGREE AT THE UNIVERSITY OF MILAN - DEPARTMENT OF PRIVATE LAW AND LEGAL HISTORY - CURRICULUM OF BUSINESS LAW - November 2012 NOWADAYS S.J.D. Degree student. Lectures, conferences, research, seminars and insights. Thesis: The atypical forms of heterogeneous transformation SUBJECT EXPERT OF BUSINESS LAW, UNIVERSITY OF TURIN, SCHOOL OF MANAGEMENT AND ECONOMICS - January NOWADAYS Title of expert on the subject of business law. Lectures, seminars, exams and insights UNIVERSITY OF TURIN - FACULTY OF ECONOMICS AND TRADE - DEGREE IN ECONOMICS - April November 2011 Vote of 110/110 cum laude with dignity of printing. Thesis: "The heterogeneous transformation". Supervisor: Prof. S. CERRATO and, as correlator, Prof. C. SACCHETTO UNIVERSITY OF TURIN - FACULTY OF LAW - DEGREE IN LAW - November October 2009 Final degree 108/110. Thesis: "The legacy of the contract." Prof. R. CALVO UNIVERSITY OF TURIN - FACULTY OF LAW - DEGREE IN LEGAL SCIENCES - March November 2008 Thesis: The indignity to inherit. Prof. R. CALVO LECTURES: LECTURES AT UNIVERSITY UNIVERSITY OF TURIN - SCHOOL OF MANAGEMENT AND ECONOMY - February 27, 2015: Course of Commercial Law: Agricultural Entrepreneur - May 7, 2014: Course in Commercial Law: SRL - March 24, 2014: Course Adwance Law (ENG): Corporate governance - March 21, 2014: Course of Commercial Law E.A.: administration - March 14, 2014: Course of Commercial Law E.A.: partnerships - May 17, 2013: Course of Commercial Law: The extraordinary transactions: the merger, demerger and transformation Page 3

4 - March 8, 2013: Course in Commercial Law: Companies People - March 1, 2013: Course in Commercial Law: The Company - CO-TEACHING: - February 25, 2015: Business Law Course: Introduction to Commercial Law - May 13, 2014: Course of Commercial Law E.C.: S.r.l. - March 21, 2014: Course of Commercial Law E.A.: The administration - March 12, 2014: Course of Commercial Law E.A.: The share capital - February 19, 2014: Course of Commercial Law E.A.: An introduction to the subject and diachronic profiles - February 17, 2014: Course of Commercial Law E.C.: Introduction to the subject and diachronic profiles - May 10, 2013: Course of Commercial Law: Company with sole shareholder and groups - May 6, 2013: Course of Private Law: Pawn and mortgages - May 3, 2013: Course of Commercial Law: S.r.l.: organizational structure - April 26, 2013: Course in Commercial Law: S.p.A.: contributions - April 24, 2013: Course in Commercial Law: S.r.l. constitution - April 10, 2013: Course in Commercial Law: S.p.A.: administrative body - April 3, 2013: Course in Commercial Law: Bonds and Assembly - March 22, 2013: Course in Commercial Law: S.p.A. - March 20, 2013: Course in Commercial Law: S.p.A. - March 13, 2013: Course in Commercial Law: Partnership - March 6, 2013: Course in Commercial Law: companies in general - February 20, 2013: Course in Commercial Law: Introduction to Commercial Law LECTURES/INTER VENTIONS/CONVFERENCES PROSECUTOR S OFFICE OF MONZA UPDATING LECTURE - MONZA INTERVENION: - April 15, 2015: Crypto-Currencies and Cyber laundering ORDER OF CHARTERED ACCOUNTANTS AND FINANCIAL EXPERTS OF CUNEO - LECTURE - CUNEO - March 27, 2015: Transfer and disposal of company shares NEL DIRITTO EDITORE - BOOK PRESENTATION AND LECTURE - MILAN - March 25, 2015: art c.c. ORDER OF CHARTERED ACCOUNTANTS AND FINANCIAL EXPERTS OF NOVARA - UPDATING LECTURE - NOVARA - March 18, 2015: Bitcoins and Crowfunding Page 4

5 TURIN ISTITUTO SOMMEILLER : - LECTURE - - March 11, 2015: Education to fiscal legality ORDER OF CHARTERED ACCOUNTANTS AND FINANCIAL EXPERTS OF BIELLA - UPDATING LECTURE - BIELLA - January 29, 2015: Bitcoins and Crowfunding CONSIGLIO DI PRESIDENZA DELLA GIUSTIZIA TRIBUTARIA - UPDATING LECTURE - TURIN - January 16, 2015: Bitcoins and Crowfunding THE HAGUE UNIVERSITY, NETHERLANDS - December 8, 2014: interview for a course of European policy: the European professional INTESA SANPAOLO S.p.A. - UPDATING LECTURE - MILAN - November 21, 2014: credit protection SUPERINTENDENCY OF EDUCATION STUDENT S COUNCIL - TURIN - February 18, 2014: Plenary Council: The European Union - February 18, 2014: Special Council: The CEDU - March 20, 2014: Plenary Council: The European Union - March 20, 2014: Special Council: Foundamnetal freedoms - March 25, 2014: Plenary Council: European Union treaties and the Euro FORDHAM UNIVERSITY - NEW YORK - July 19, 2013: Role of Notary and the Notary Massime system in Italy FIAIP ASSOCIATION - TURIN - October 2, 2014: Instruments of asset protection and heritage planning - February 13, 2014: Overview of civil and fiscal innovations on real estates - 20 novembre 2013: Overview of fiscal innovations. Management of panimetric alignemts to the deed: solutions and their consequences UNIVERSITY OF FLORENCE - November 8, 2013: Powers and duti of non-executive administrators LECTURE: ORDER OF CHATERED ACCOUNTANTS OF CUNEO Page 5

6 - February 21, 2014: The losses - October 25, 2013: Companies in general - October 25, 2013: S.p.A. and S.r.l. SCHOOLS/COURSES FORDHAM UNIVERSITY - NEW YORK - JULY 2013 Recent Developments in U.S. Law ODCEC FOUNDATION - TURIN - FEBRUARY NOWADAYS S chool of legal/ fiscal deepeneing of the chartered accountants of Turin PALAZZI SCHOOL - ROME - SEPTEMBER DECEMBER 2013 School of legal deepening VIGGIANI SCHOOL - MILAN - SEPTEMBER NOVEMBER 2012 School of notary deepening NOTAIO TRIMARCHI SCHOOL - MILAN - AUGUST NOVEMBER 2012 School of commercial law deepening NAPOLITAN SCHOOL FOR LEGAL PROFESSIONS - NAPOLS - SEPTEMBER DECEMBER 2012 School of commercial law, civil law and heritage deepening NOTARY COUNCIL OF TURIN - SEPTEMBER SEPTEMBER 2010 School of notary deepening STAGE NOTARY STAGE - DICEMBRE APRILE 2009 Notary stage at ROSSI, PESCE MATTIOLI e DE GIOVANNI notary firm of Turin EUROPEAN PARLIAMENT UNIVERSITY STAGE - FEBRUARY DECEMBER 2006 Deepening and study about legal issues of European interest: Europe Italy relationships, civil law - common law, Community law, assistance to parliamentary resolutions, curator of reports and interviews. Curator and interpreter of the exhibition of the painter Roger Peruvian Farfan, host of the European Parliament. Assistance to parliamentarians and European officials DEEPENING PARTNERSHIPS GIAPPICHELLI EDITOR - TURIN - JUNE NOWADAYS Cooperation for publishing books GIURISPRUDENZA COMMERCIALE - TURIN - NOVEMBER NOWADAYS Page 6

7 Case notes, articles and parts of doctrine in the field of commercial law FISCAL LAW STUDY CENTER - TURIN - APRIL NOWADAYS Cooperation of deepening and study NEL DIRITTO EDITORE - ROME - APRIL NOWADAYS Partnership for the Commentary of limited liability companies BUSINESS JUS ASSOCIATION - WEB - MAy NOWADAYS Publishing articles of commercial law, civil and inheritance IL NUOVO DIRITTO DELLE SOCIETÀ (THE NEW COMPANY LAW) - WEB - MAY NOWADAYS Publishing articles of commercial law and insights GIURISPRUDENZA ITALIANA - TURIN - JANUARY NOWADAYS Case notes, articles and parts of doctrine in the field of commercial law TRAINING AND CONFERENCES NEL DIRITTO EDITORE - TURIN - APRIL 9, 2015 Presentation of the volume The commented S.R.L. code ODCEC - TURIN - MARCH 31, 2015 International commission TRIBUNAL OF TURIN - MARCH 23, 2015 Criminal tax law ODCEC - TURIN - MARCH 13, 2015 Anti Money Loundering ISTITUTO SOMMEILLER - TURIN - MARCH 13, 2015 Active citizenship UNIVERSITÀ DI ROMA TRE - ROME - FEBRUARY 20 and 21, 2015 Orizzonti di Diritto Commerciale, VI National Congress COUNCIL OF STATE - ROME - FEBRUARY 19, 2015 Opening fiscal judicial year TRIBUNAL OF TURIN - FEBRUARY 5, 2015 The heterogeneous transformation UNIVERSITY - MILAN - DECEMBER 19, 2014 The atypical S.p.A. UNIVERSITY - TURIN DECEMBER 11, 2014 Partnerships today UNIVERSITY - MILAN - NOVEMBER 21, 2014 The pending contracts in the composition with creditors CATTOLICA UNIVERSITY - MILAN - NOVEMBER 14, 2014 S.J.D. thesis in commercial law discussion PADUA UNIVERSITY - NOVEMBER 12, 2014 Shareholders s liability Page 7

8 MILAN UNIVERSITY - NOVEMBER 5, 2014 Financial structure and governance of risk in companies TRIBUNAL OF TURIN - NOVEMBER 19, 2014 The electronic invoice S. AGOSTINO AUCTION HOUSE NOVEMBER 5, 2014 Art and Law TRIBUNAL OF TURIN - OCTOBER 27, 2014 Forensic Fund TRIBUNAL OF TURIN - OCTOBER 16, 2014 The new code of ethics COURMAYEUR - SEPTEMBER 19, 2014 Annual conference about the new regulations on the companies. Competition between companies and competition between States TRIBUNAL OF TURIN JULY 4, 2014 Abuse of rights in different subjects UNIVERSITY OF MILAN JULY 2, 2014 The simplified S.r.l. and the innovative start-ups UNIVERSITY OF MILAN JUNE 19, 2014 The subordinated creditors in the composition with creditors EUROPEAN UNIVERSITY OF ROME JUNE 6, 2014 The share capital UNIVERSITY OF MILAN MAY 29, 2014 Economic Analysis of Law UNIVERSITY OF MILAN MAY 13, 2014 Auditors and Odv TRIBUNAL OF TURIN May 26, 2014 Tax aspects of the transaction contract UNIVERSITÀ DI ROMA TRE - ROME FEBRUARY 21 and 22, 2014 Orizzonti di Diritto Commerciale, V National Congress: The enterprise and commercial law F. CROCE FOUNDATION - TURIN JANUARY 28, 2014 S.p.A. administrators CONVERSATIONS OF BANKING LAW CESARE MANFREDI ASSOCIATION - TURIN - JANUARY 27, 2014 New CONSOB regulation AGICONSUL ASSOCIATION - TURIN DECEMBER 12, 2013 Enterprise abroad CONVERSATIONS OF BANKING LAW CESARE MANFREDI ASSOCIATION - TURIN - DECEMBER 2, 2013 The proposed arrangement bankruptcy by a third party BUSINESS JUS ASSOCIATION - TURIN NOVEMBER 28, 2013 Shareholders' agreements UNIVERSITY - TURIN - NOVEMBER 26, 2013 The esterovestizione TRIBUNAL OF TURIN - NOVEMBER 25, 2013 Page 8

9 Companies among professionals UNIVERSITY - TURIN - NOVEMBER 22, 2013 Current issues of local finance STUDIES OF COMMERCIAL LAW ALBA ASSOCIATION DI DIRITTO COMMERCIALE - ALBA - NOVEMBER 16, 2013 Not fallible debtors: alternatives and critical points of the new bankruptcy law BOCCONI UNIVERSITY - MILAN - NOVEMBER 15, 2013 S.J.D. thesis in commercial law under discussion F. CROCE FOUNDATION - TURIN OCTOBER 23, 2013 Trust in the intergenerational transfer of wealth: civil and fiscal profiles F. CROCE FOUNDATION - TURIN - SEPTEMBER 16, 2013 The extraordinary transactions TRIBUNAL OF TURIN JUNE 28, 2013 The new professional law of Lawyers BOCCONI UNIVERSITY - MILAN JUNE 13 AND Fifteen years after Consolidated Finance Act UNIVERSITY OF MILAN - MAY 20, 2013 Special rights of S.r.l. shareholders UNIVERSITY - TURIN MAY 18, 2013 European regulation on inheritance and asset planning in Italy UNIVERSITY - MILAN MAY 14, 2013 Comparative Law in China F. CROCE FOUNDATION - TURIN MAY 10, 2013 Traditions in law F. CROCE FOUNDATION - TURIN MAY 10, 2013 The Chinese legal system F. CROCE FOUNDATION - TURIN MAY 8, 2013 Series of meetings of private international law and procedural law UNIVERSITY OF MILAN MAY Influence of the European legal systems to the civil law of the Russian Federation ORDER OF CHATERED ACCOUNTANTS - TURIN - APRIL 16, 2013 Intrastat and Black list CIRCOLO DEI LETTORI - TURIN - APRIL 13, 2013 Markets, Finance, Institutions: a problem of democracy? P. Marchetti P. Montalenti F. CROCE FOUNDATION - TURIN MAY 29, 2013 The internal Trust. Recent civil, commercial and financial profiles TURIN S LAWYER BAR MARCH 22, 2013 Law, equity and justice UNIVERSITY OF PAVIA - PAVIA MARCH 15, 2013 Disiano Preite Association: "The company information forty years from Law no. 216/1974. Companies and investors between form and substance" Page 9

10 UNIVERSITÀ DI ROMA TRE - ROME - FEBBRUARY 22 AND 23, 2013 Orizzonti di Diritto Commerciale, IV National Congress: Enterprise and markets between liberalization and rules UNIVERSITY OF MILAN - MILAN - FEBBRUARY AND MARCH meetings: Drafting and negotiating international business contracts: a group exercise CIRCOLO DEI LETTORI - TURIN - FEBRUARY 2013 "Axis of balance". Seventeenth report on the global economy and Italy F. CROCE FOUNDATION - TURIN - JANUARY AND FEBRUARY meetings on bankruptcy law ( , , and ) F. CROCE FOUNDATION - TURIN - JULY 2012 The contracts of works of art F. CROCE FOUNDATION - TURIN - JUNE 2012 Listed companies and financial markets THE CHAMBER OF ARBITRATION OF PIEDMONT - TURIN - MAY 2012 Arbitration: the role of the notary in deflecting disputes and the Arbitration Chamber of Piedmont BUSINESS JUS ASSOCIATION - TORINO - APRILE 2012 The network contract F. CROCE FOUNDATION - TURIN - APRIL 2012 Reductions of share capital F. CROCE FOUNDATION - TURIN - MARCH 2012 Structural changes to society: theoretical profiles and application problems F. CROCE FOUNDATION - TURIN - MARCH 2012 Theory and practice of the international contract F. CROCE FOUNDATION - TURIN - FEBRUARY 2012 The entrepreneur and partnerships SCHOOL OF ECONOMIC AND LEGAL EDUCATION SAN CARLO - TURIN - FEBRUARY 2011 The protection of family assets: contemporary perspectives SCHOOL OF ECONOMIC AND LEGAL EDUCATION SAN CARLO - TURIN - FEBRUARY 2011 Trust and fiduciary services EURONOTARIES GEIE - MILAN - MAY 2010 The protection of family assets: contemporary perspectives AS.I.G.N. AND IPSOA - TURIN - DECEMBER 2010 The juridical and preventive function of the notary NOTARY COUNCIL - MILAN - OCTOBER 2009 Electronic document and digital signature EURONOTARIES GEIE - MILAN - OCTOBER 2009 The notary of digital era SHAREHOLDERS MEETINGS OF LISTED COMPANIES INTESA SANPAOLO S.P.A. - TURIN APRIL 27, 2015 Page 10

11 JUVENTUS S.p.A. - TURIN - OCTOBER 24, 2014 MEDIOBANCA S.p.A. - MILAN - OCTOBER 28, OCTOBER 28, 2013 EXOR S.p.A. - TURIN MAY 22, 2014 MAY 30, 2013 GRUPPO MUTUI ON LINE S.p.A. - MILAN - APRIL 30, 2013 BASIC NET S.p.A. - TURIN - APRILE 29, 2013 MEDIASET S.p.A. - COLOGNO MONZESE (MILAN) - APRIL 24, 2013 INTESA SANPAOLO S.p.A. - TURIN - MAY 8, APRIL 22, 2013 TELECOM ITALIA S.p.A. - ROZZANO (MILAN) - APRIL 17, 2013 FIAT S.p.A. - TURIN - AGOSTO 1, APRIL 9, 2013 FIAT INDUSTRIAL S.p.A. - TURIN - APRIL 8, 2013 EDUCATION SCIENTIFIC HIGH SCHOOL A. VOLTA - TURIN - SEPTEMBER JULY 2003 High school science with afternoon experimentation in mathematics and computer science SAN GIUSEPPE COLLEGE - TURIN Primary and secondary schools LANGUAGES Italian native speaker English: reading intermediate, listening intermediate, speaking fair, writing fair Spanish: reading fair, listening fair, speaking fair, writing fair CAMBRIDGE INSTITUTE - WEB - FEBBRUARY DECEMBER 2014 Page 11

12 Advanced course of English T.O.E.F.L. Pending results LEGAL MAGAZINES SUBSCRIPTION Le Società, IPSOA - Giurisprudenza italiana, UTET - Il Notariato, IPSOA - Rivista del notariato, GIUFFRE - Gazzetta Notarile, GN - Vita Notarile, VN - Contratto e Impresa, CEDAM - Trust ed attività fiduciarie, IPSOA - Famiglia, persone e successioni, UTET - Enti no profit, IPSOA - Famiglia e diritto, IPSOA - I contratti, IPSOA - Immobili e proprietà, IPSOA - Obbligazioni e contratti, IPSOA - Trust, IPSOA - Urbanistica ed appalti, IPSOA - Urbanistica e Appalti, IPSOA - Il lavoro nella giurisprudenza, IPSOA - Int'I lis, IPSOA - Il fallimento, IPSOA - Il diritto industriale, IPSOA - Il Corriere giuridico, IPSOA - Il Corriere del merito, IPSOA - Giurisprudenza Tributaria, IPSOA - Giornale di diritto amministrativo, IPSOA - Famiglia e diritto, IPSOA - Diritto penale e processo, IPSOA - Diritto dell'internet, IPSOA - Diritto del turismo, IPSOA - Danno e responsabilità, IPSOA - Ambiente e sviluppo, IPSOA - Diritto e pratica tributaria, CEDAM - Diritto e pratica tributaria internazionale, CEDAM - Nuova giur. civ. commentata, CEDAM - Rivista di diritto processuale, CEDAM - Obbligazioni e contratti, UTET - La responsabilità civile, UTET - Famiglia, Persona e Successioni, UTET JOURNALS SUBSCRIPTION Il Sole 24 ore, RCS - La Stampa, EDITRICE LA STAMPA - New York Times, THE NEW YORK TIMES COMPANY - Il Mondo, RCS SOFTWARE Advanced knowledge in Win and Mac and related software Page 12

13 PUBBLICATIONS BOOKS LA LIQUIDACIÓN DE EMPRESAS EN CRISIS: ASPECTOS MERCANTILES, LABORALES Y FISCALES - Bosch - Spain in publication Preface to the book with Prof. Claudio Sacchetto ITALIAN BUSINESS LAW - GIAPPICHELLI - TURIN Commercial law written in English: The book offers support to oerators and foreign scholar as well as Italian professional and student DIRITTO TRIBUTARIO TELEMATICO - GIAPPICHELLI - TURIN - GENNAIO 2015 Written together with colleagues lawyer Camillo Sacchetto and Fabio Montalcini, he edited the chapters on Bitcoins and Crowdfunding CODES CODICE COMMENTATO DELLE SRL - NEL DIRITTO EDITORE - JANUARY 2015 Directed by Prof. Oreste Cagnasso and by Judge Dr. Mambriani, he took care of the art cc on the establishment of S.r.l. JOURNALS GIURISPRUDENZA COMMERCIALE - MILAN TO BE PUBLISHED Market manipulation GIURISPRUDENZA ITALIANA - TURIN - TO BE PUBLISHED Transcription of Trust GIURISPRUDENZA ITALIANA - TURIN - TO BE PUBLISHED The case Esselunga S.p.A. and the generational shift IL NUOVO DIRITTO SOCIETARIO Brief reflections on the subject of duties and powers of nonexecutive administrtors BUSINESS JUS ASOSOCIATION - WEB - NOVEMBER 2014 Powers / duties of non-executive administrators IL FALLIMENTARISTA - MILAN - JUNE 2014 The sale with property maintenance in bankruptcy procedures Page 13

14 GIURISPRUDENZA ITALIANA - TURIN - NOVEMBER 2013 Trust and voting rights in S.r.l. GIURISPRUDENZA ITALIANA - SPECIAL IV PART - TURIN - NOVEMBER 2013 Book: The controls in the company. Section: The controls in single and dual systems BUSINESS JUS ASSOCIATION - WEB - MAY 2013 Companies founded indefinitely or for a time exceeding the life of the members IL NUOVO DIRITTO SOCIETARIO - WEB - AUGUST 2012 Heterogeneous transformation and community of establishment IL NUOVO DIRITTO SOCIETARIO - WEB - AUGUST 2012 Heterogeneous transformation and foundations BUSINESS JUS ASSOCIATION - WEB - AUGUST 2012 Disinheritance BUSINESS JUS ASSOCIATION - WEB - AUGUST 2012 Heterogeneous transformation and associations IL NUOVO DIRITTO SOCIETARIO - WEB - JULY 2012 Heterogeneous transformation and fiscal aspects ASSOCIATIONS THE BRITISH CHAMBER OF COMMERCE FOR ITALY - IMMINENT AGICONSUL - IMMINENT CIVIL LAW - IMMINENT CORPORATE LAW - IMMINENT UNIONE GIOVANI DOTTORI COMMERCIALISTI ED ESPERTI CONTABILI DI TORINO - IMMINENT YOUNG LAWYERS ASSOCIATION TURIN - IMMINENT FORDHAM UNIVERSITY NYC ALUMNI CENTER OF FISCAL LAW STUDIES CHARTERED ACCOUNTANTS ORDER OF TURIN BUSINESS JUS LAWYER BAR ORDER OF TURIN NOTARY COUNCIL OF TURIN AND PINEROLO Page 14