EDITORIAL

The gap between business and tax doctrine, which is lamented by many, has been a subject of discussion for many years.

A legal periodical, by its very nature, is not a business document; and in fact, it is the businessman himself who expects “something more” from such a periodical, which otherwise would be of no interest to him.

However, in our view, it must be a quid alii, not a quid pluris. Indeed, as they mutually supplement each other, business and law permeate, consider, and complement each other.

Thus, the idea of a free on-line periodical for the worldwide web was born: the Business and Tax Quadrimestre..

In view of these premises and promises, the guiding ideas which our Quadrimestretends to follow, can be explained as follows:

a) the Quadrimestre  is published, on its web site, three times a year: on March 20, July 20, and November 20;

b) the Quadrimestre is free from any influence, of any kind. That is, this magazine is created free and independent; and it will always strive to remain so;

c) the Quadrimestre is intended as the synthesis of ideas and actions, not without a rightful international dimension. From this perspective, the Quadrimestre gladly accepts suggestions of topical issues from general counsels or businessmen, without however providing essays on demand (which would entail a partial loss of the on-line Magazine’s independence), and also striving to reconcile its authors’ legal-intellectual interests with the needs and doubts which emerge from the everyday business world;

d) the Quadrimestre is not – and does not aspire to be – a sort of “gazette,” nor is it a site in which articles and documents are entered constantly. Even in the search for an osmosis between theory and practice, the Quadrimestreintends to carry essays or documents which can be valid over time;

 e) in addition to treating Tax Law in its broadest meaning – “domestic” and international – the Quadrimestre  intends to also study Business Law. We use this term to mean, broadly speaking, not only matters of law concerning individual businessmen and businesses, but also laws concerning bankruptcy and intellectual property procedures, as well as business contracts and also – without pretending to be exhaustive – securities and financial intermediation law. However, apart from these general “labels,” this on-line Magazine will deal not only with businesses, but also – when it may be necessary – with individuals who are not businessmen;

f) given the management’s sensitivity towards this specific sector, the Quadrimestrealso intends to deal with Criminal Tax Law, Business Law and Law of Contracts and Torts;

g) the Quadrimestre wishes to thank all of those who have contributed to its creation, and to invite whomever thinks that the “philosophy” of this new on-line Magazine deserves to be shared – professionals, writers, general counsel, scholars, and managers – to contribute to the site, not only by reading it, but also by providing material written by them. The addresses of the management and editors are provided below, for this purpose.