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Lugano: Annex: glossary of Italian, English and German terms

Lugano: Annex: glossary of Italian, English and German terms

Annex: glossary of Italian, English and German terms — a part of the book Lugano as an International Financial Centre by Dr Alexander Ressos.

Annex: glossary of Italian, English and German terms

This glossary lists the Italian terms used in the book together with the legal, banking, tax and procedural vocabulary that a practitioner meets in Lugano, with an English equivalent or short explanation, the German term (in its Swiss form wherever Swiss law is concerned) and the chapters in which the term appears. Because Swiss Italian and the Italian of the Italian Republic serve two different legal orders, the same word can carry different concepts on either side of the border, a problem that Chapter J.III discusses in detail. The mark (CH) identifies a term of Swiss federal or Ticinese law and usage and the mark (IT) a term of the law of the Italian Republic, while unmarked terms carry the same sense in both orders or belong to the historical chapters. Where no exact equivalent exists, the English column explains the concept briefly and the German column gives the nearest term, which should be used with that limit in mind. A

About the book

This part belongs to Lugano as an International Financial Centre by Dr Alexander Ressos, published here in full, section by section.