Massimo Paternoster’s Guides

Massimo Paternoster

New York Business Attorney.

Contributor Level 13
  1. VAT in Europe: a synopsis

    Written by attorney Massimo Paternoster, over 1 year ago.

    Value added tax is a general, indirect tax on consumption,calculated on the price of the transaction,effected by a taxable person,in exchange of consideration,within EU. Legislation in force in Europe: i) EC Directive 2006/112/EC; ii) Member States (MS)national laws. Type of tran...

    4 people found this Legal Guide helpful

  2. An overview of the Incoterms

    Written by attorney Massimo Paternoster, almost 2 years ago.

    The International Commercial Terms, better known as Incoterms, are commercial terms (published by the International Chamber of Commerce) commonly used by the contracting parties of a cross-border transaction to regulate the place of delivery of the goods, and to allocate costs an...

    4 people found this Legal Guide helpful