Scissione -

In a business context, scissione is a corporate restructuring operation where a company transfers all or part of its assets and liabilities to one or more existing or newly formed companies.

A specific type of demerger where shares of the new entity are assigned directly to the transferring company rather than its shareholders. Scissione

In the Italian tax system, (Split Payment) is a VAT mechanism used primarily in transactions with public administrations or listed companies. In a business context, scissione is a corporate