Autore
Garramone, Filippo

Titolo
Una panoramica in tema di Special Purpose Acquisition Companies (SPAC)
Periodico
Banca impresa società
Anno: 2020 - Volume: 39 - Fascicolo: 1 - Pagina iniziale: 131 - Pagina finale: 171

Special Purpose Acquisition Companies (SPACs) are investment vehicles established in order to raise capital through an IPO to be invested in the subsequent integration (business combination) with an operating company (target). This phenomenon, which originated in the United States, has rapidly spread worldwide. In recent years, the presence of SPACs on the Italian financial scene has grown exponentially, involving many SMEs. This paper provides an overview of the phenomenon from its origins to its current spread, examining the peculiarities and advantages of the vehicle, as well as the profiles related to its operation as part of the Italian legal framework.



SICI: 1120-9453(2020)39:1<131:UPITDS>2.0.ZU;2-2
Testo completo: https://www.rivisteweb.it/download/article/10.1435/96784
Testo completo alternativo: https://www.rivisteweb.it/doi/10.1435/96784

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