17 aprile 2021
The American Jobs Plan

U.S. President Joe Biden, on March 31st, 2021 in Pittsburgh, unveiled a new roughly $2 trillion plan - to be spent over the next eight years - with the aim to stimulate the country's economic growth in the medium-to-long term. 

This plan would be financed through an increased in the corporate tax rate on the revenues of companies earning more than $400,000 annually, along with specific measures limiting the relocation of profits. It will be divided into two legislative proposals that deal with the modernization of physical infrastructure and the management of government spending.

M&A is pleased to share a brief content about this topic in attachment. For further information please contact Alessia Marsegaglia at:


15 marzo 2021
INDIA: New guidelines for intermediaries and code of ethics for digital media

On February 25, the Indian government decided to regulate through new Intermediary Guidelines and a Digital Media Ethics Code content on social media, especially for sites with the largest number of users, such as Facebook, WhatsApp and Twitter and Ott (Over The Top) platforms.  The regulations, titled Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules 2021 are framed under the Information Technology Act of 2000 (Section 87-2) and have as highlights the requirement to establish a remediation and resolution mechanism in response to user complaints, and a number of additional obligations for "significant social media intermediaries" (by number of users). 

M&A is pleased to share a brief note on the matter in the attachment; for more information, please contact Alessia Marsegaglia at email: 



12 marzo 2021

Following the distance learning course held today, Friday 12-03-21, concerning the "Doing business in the United States" for Emba Ticinensis - a training course sponsored by the University of Pavia which is aimed at managers and talents who have already started their professional career - we are pleased to share the contents attached.

For further information please contact Alessia Marsegaglia: 


11 marzo 2021
"Doing business in the United States": A distance learning course for EMBA Ticinensis

We are pleased to communicate that, on Friday 12/03/2021,  Fabio Marazzi - Senior Managing Partner of Marazzi&Associati - and his Associates Andrea Noris and Silvia Quintini, will hold a distance learning course for EMBA Ticinensis, a learning path sponsored by the University of Pavia and addressed to managers and talents who have already started their professional career. 

The training will be related to "Doing business in the United States" and will see the participation of professionals such as Stefano Itri - from Beretta USA - and managers Stefano Cazzaniga and Massimo Genio, who will bring their personal experience.

For further information please contact Alessia Marsegaglia at:

Attached content


9 febbraio 2021
European Consumer Protection Updates And The ODR Platform

Marazzi&Associati appears on the Mondaq platform - a content aggregation service in the legal industry that operates worldwide - thanks to a content of Margherita Barletta and Nicolò Ghibellini regarding the European Consumer Protection Updates And The ODR Platform. 

In the context of the European Union, talk of consumer protection is nothing new. Today, digital market, has become as relevant as the traditional one and the European consumer needs a protection by law that is harmonized in all Member States. For this purpose, the European Parliament and the Council have reached an agreement on the text of the Consumer Directive 2019, which will affect the old rules, updating and modifying them.

For further information please contact Alessia Marsegaglia at the following address:

Attached content


1 febbraio 2021
Marazzi&Associati moves to new offices

We are proud to communicate that our new offices in Bergamo, starting February the 1st, are located in Via Baschenis 9/E.

Siamo lieti di comunicare che dal giorno 1 febbraio i nostri uffici in Bergamo sono stati trasferiti in Via Baschenis 9/E.

Nous sommes heureux d'annoncer qu'à partir du 1er février, nos bureaux de Bergame ont été déplacés vers Via Baschenis 9 / E.

Nos complace anunciar que a partir del 1 de febrero nuestras oficinas en Bérgamo se han trasladado a Via Baschenis 9 / E. 

我們很高興地宣布,從21日起,我們在貝加莫的辦事處已移至Via Baschenis 9 /E。 

Мы рады сообщить, что с 1 февраля наши офисы в Бергамо были перемещены по адресу Via Baschenis 9 / E.


16 gennaio 2021
Centers for Disease Control and Prevention expands COVID-19 negative test requirement to all passengers entering the United States by air

Testing passengers before and after travel is considered by the Centers for Disease Control and Prevention to be a key measure to contain the spread of the COVID-19 virus, given the current pandemic situation in the United States.

Passengers planning to take a flight to the United States are required to undergo a viral test within 3 days prior to the departure of their flight and give the written documentation of the lab test result (paper or electronic copy). CDC Director Robert R. Redfield signed the order on January 12, 2021 and will come into effect on January 26, 2021.

For further information please contact Silvia Quintini at the following email:

attached document


12 gennaio 2021
Indian Code on Social Security 2020

The Indian Parliament has recently approved the Social Security Code 2020, the third of four labour codes that the Government announced last year, following the Wages Code (which was approved in 2019), and the Industrial Relations Code (approved in 2020). The actual date of application and issuance of the relevant schemes is yet to be decided, and it is expected to be implemented by April 2021.

Marazzi & Associati is pleased to share, in attachment a brief note on the Indian Social Security Code code 2020, for more information it is possible to contact Silvia Quintini at the following email:


8 gennaio 2021
United States imposes new tariffs on French and German aircraft parts

United States announced in late December, through its Trade Representative, that additional tariffs would be imposed on French and German products as a result of the long-running trade battle over subsidies to aircraft manufacturers Airbus and Boeing.

The EU was authorized in 2020 by the World Trade Organization (WTO) to impose additional tariffs on American products, a move deemed unfair by the Trump administration. The latter claims that the chosen method of calculation is penalizing, as it is based on trade data from a period of global crisis due to the Covid-19 outbreak, which therefore led to exaggerated customs duties being levied on US products. As a result, the United States changed the reference period to match the one used by the European Union.

The products that will be added to the list of taxed products (as of 2019) are aircraft manufacturing parts from France and Germany, some kinds of non-sparkling wines from France and Germany, and some cognac and other French and German alcoholic spirits.

Washington has exploited the opportunity to impose $7.5 billion in tariffs on European countries: it imposed 25% tariffs on iconic EU products such as wine, cheese and olive oil, as well as putting a 15% tariff on Airbus aircrafts in March.

For more information you may contact Silvia Quintini at the following email:


22 dicembre 2020
Marazzi&Associati is pleased to announce the launch of the new Firm's LinkedIn Page

Marazzi&Associati is pleased to announce the launch of the new Firm's LinkedIn Page ("Marazzi&Associati") that you can already consult by clicking on the following link:  

We invite you, therefore, to follow the Page and its constant updates. 

Since LinkedIn is a social networking web service, mainly used for the development of professional contacts and the dissemination of specific content related to the labor market, we recommend to all interested parties to follow the updates related to legal and economic issues that Marazzi&Associati deals with. 

For further information, please contact Alessia Marsegaglia at the following address:


16 novembre 2020
Trade agreement between 15 Asian nations, including China

On November 11, 2020, the Ministers of 15 countries belonging to the Regional Comprehensive Economic Partnership decided to sign a trade agreement, whose negotiations began almost 8 years ago and represents the first free trade agreement of Japan with China and South Korea, two vital trade partners. The agreement aims to create the largest free trade area on the Asian continent, accounting for almost one third of global gross domestic product and trade.

When the summits began in 2013, India had also been involved, but despite the unanimous efforts of the other nations, it did't sign; however, it could do so later, thanks to a separate document that RCEP members signed, in order to allow the Indian government to backtrack at any time and join the agreement even after its entry into force.

For further information please contact Silvia Quintini at:

Attached document


22 ottobre 2020
Cambodia China free trade agreement

Cambodian and Chinese Minister of Commerce recently signed a free trade agreement, the first trade agreement of this type for Cambodia. Trade between the two countries already exceeds 9 billion US Dollars, however Cambodian exports to China are very limited and amounted to just over 900 million US Dollars compared to 8.3 billion of Dollars of imports.

Cambodia is trying to diversify its export markets in the face of strong dependence on the export of clothing products to the United States and the European Union (which represent respectively 26% and 25% of exports). Furthermore, it seems useful to report that the European Union recently sanctioned Cambodia for violating human rights, suspending part of the existing trade agreements. Therefore, the trade agreement with China (the main donor to Cambodia) is seen as a useful element, even if most of the tariffs had already been reduced with the ASEAN-China Free Trade Area 2010 and therefore could produce limited effects.

The free trade agreement should support a further increase in Chinese foreign direct investment (FDI) in the country, (already equal to 47% of Total FDI in Cambodia) and Chinese tourism in the country.


30 settembre 2020
India, draft guidelines relating to misleading advertising

Marazzi & Associati is pleased to share a  brief note on the draft of new guidelines for the protection of consumers from misleading advertising in India.

The guidelines that will be approved under the Consumer Protection Act 2019 (Consumer Protection Act, 2019) apply to all advertising communications, regardless of their format or transmission medium and are addressed to manufacturers / service providers whose products and services are the subject of advertising communications as well as to advertising and marketing agencies.

For more information, you can contact Marazzi & Associati at the email address:


18 settembre 2020
The United States withdraws tariffs on Canadian aluminum products

In August, United States, announced the imposition of a 10% duty on all aluminum products imported from Canada. The measure had sparked the reaction of the Canadian government which had anticipated countermeasures and sanctions equal to 2,7 billion dollars if the United States did not in turn cancel the tariff.

However recently, the United States Trade Representative announced that the tariff will now be imposed, even retroactively for import shipments made from September 1, 2020, only if these imports exceed the established limits (83,000 tons in September and November, 70,000 tons in December).

These conditions will be reviewed by the US Trade Representative together with the Canadian government at the end of 2020, when the measures regarding the first quarter of 2021 will be established.


3 settembre 2020
Rare earths, incentives to reduce US dependence on China

A new bipartisan bill on rare earth production has been introduced by US lawmakers. The bill is aimed at reducing the country's dependence on China for the production of rare earths, minerals used military and in high-tech. To reach the goal the bill aims to create new tax incentives for companies operating in the extraction, recovery and recycling of minerals and critical metals from deposits in the USA.

Rare earths represent a resource of great importance for the US economy and in the context of the trade war between China and the United States, the possibility that China would block or reduce the export of rare earths was a major concern. Therefore, last year President Donald Trump ordered the Defense Department to stimulate rare earth production.

The new legislation would allow a reduction in the cost of capital for the US rare earth sector, making it more competitive with Chinese rare earth producers who already enjoy lower capital costs.