This research area focuses on structural transformations of enterprises and on the financial and organisational models of innovative companies. 

A first pillar concerns extraordinary transactions — transformations, mergers, demergers (including cross-border), asset deals and share deals — with the aim of analysing transactional architecture and the applicable tax framework in M&A practice. 

Special attention is devoted to: 

• the challenges arising in cross-border transactions; 
• the interaction between contractual structuring and tax regulation; 
• the impact of taxation on pricing mechanisms, payment structures, and post-acquisition management. 

A second pillar addresses the financial and organisational structures of innovative enterprises backed by external investors such as venture capital and private equity funds. 

The research adopts a comparative and empirical approach, analysing corporate models in Italy, the United States, the United Kingdom, and other European jurisdictions, including the examination of corporate charters and the use of advanced analytical tools. 

The objective is to understand the drivers of corporate migrations toward more attractive legal environments, identify structural weaknesses in domestic company law, and formulate policy proposals aimed at strengthening the innovation ecosystem. 

This research area therefore acts as a bridge between law, finance, and innovation, contributing to the competitiveness of enterprises in a global context.