Hall of Fame
The lawyers at the very top of the profession, widely known and respected by peers and clients for their longstanding involvement in market-leading work.
Massimo advises Italian and international clients on tax law, with a particular focus on corporate transactions, M&A, private equity, international taxation, transfer pricing, tax litigation, private wealth management, trusts and estate planning.
Partner senior focusing on investment funds, M&A transactions, financial instruments and international taxation.
Marco Cerrato is an Italian lawyer whose practice focuses on all the activities related to tax litigation up to the Italian Supreme and the European Court of Justice. He has considerable experience in the assistance in the pre-litigation phase such as in tax regularization procedures, tax audits and tax dispute resolutions matters including tax settlements, mutual assistance and arbitration procedures. He is also retained by banks and family offices for generational planning, lifetime asset transfers and ownership structures, transfer of residence to or from Italy, having developed wide-spanning expertise in the area. Marco is author of many publications on domestic and international tax law.
Prof. Guglielmo Maisto advises on domestic and international tax law, taxation of financial transactions, mergers and acquisitions and transfer pricing. He is also frequently retained for tax litigation. He has authored, edited and contributed to numerous books and articles. Publications include 'Il transfer price nel diritto tributario italiano e comparato' (1985), 'La tassazione dei dividendi nei rapporti tra societa' madri e figlie nella Comunita' Europea' (1996). He is also the editor of the essays 'Tax Treatment of Cost Contribution Arrangements' (1988) and “The Future of the Profit Split Method” (2021) and of the annual series 'EC and International Tax Law' (IBFD – since 2005).
Carlo is a partner, he heads the Firm's Italian office and leads the Italian tax practice, where he advises clients on domestic and international tax issues relating to mergers and acquisitions, corporate reorganizations, cross-border transactions, transfer pricing, capital markets and collective investment vehicles, and tax controversy. He also regularly advises on the tax profiles of employee incentive plans, debt restructuring and financial instruments. Carlo advises Italian and multinational companies on numerous tax law issues, providing opinions in both Italian and English. For further details of Carlo's biography, please view McDermott website: https://www.mwe.com/en/team/p/paolella-carlo-maria
Partner, Stefano Simontacchi specialises in tax law, with particular focus on international taxation, transfer pricing and tax planning, private clients, property transactions, investment funds, real estate funds, private equity, M&A and company reorganisations. He is Team Leader of the Corporate Governance Focus Team and member of the Art and Cultural Property, Luxury, Private Clients, Public International Law & Economic Diplomacy and Digital Innovation (strategic support) Focus Teams, as well as of the ESG group. He is also member of the Africa Team. He was a former Managing Partner (2013-2018) and Chairman (2019-2023) at the firm, as well as a Board member (2010-2023).
Rising stars
Rising stars with regular involvement in their team's key work, and recognition from peers or clients as being ones to watch.
Gabriella Cappelleri is an Of Counsel. Her areas of practice are international taxation and transfer pricing. She lectures widely at conferences on international tax matters.
Antonino regularly advises national and international clients on tax law matters with a focus on business tax, financial intermediary tax, extraordinary transactions, financial instruments, and international tax planning. He has gained significant experience in M&A, private equity, management incentive schemes, structured finance, financing operations, and securitisation. He also assists clients in settling tax disputes in the litigation and pre-litigation phases. Antonino also is a professor in accredited post-graduate courses.
Gabriele practices Italian and international tax law with a focus on consulting on finance and real estate taxation. He has significant experience in tax issues related to real estate funds and listed real estate investment companies (SIIQ), in addition to assisting in tax litigation matters and out-of-court resolutions to tax disputes.
Alessio Persiani advises Italian and non-Italian resident medium-size and large companies on a wide range of tax matters, covering corporate income tax, value-added tax (VAT), and other indirect and municipal taxes. He advises corporate clients on their ordinary and extraordinary activities, providing assistance in tax litigation as well as in extra-judicial matters. Alessio is a member of several international research groups focused on tax implications of the national implementation of EU law in the field of taxation. He often lectures on particular aspects of International and EU taxation systems at the collegiate and post-graduate levels, and has authored several publications in major tax periodicals and Italian economic and financial newspapers.
Senior Associate focusing on Corporate Taxation, International Taxation, Financial Taxation, Private Equity and Real Estate funds Taxation, Real Estate Funds.
Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.
Michele Bissoli deals mainly with corporate taxation, management incentive plans and international tax law. He has also gained significant experience in the management of tax litigation and out-of-court dispute resolution procedures.
He joined Facchini Rossi Michelutti in January 2020. He is a member of the International Fiscal Association (IFA) and of the IBA. He is the author of publications on tax law and participates as a speaker at national and international conferences and seminars. He is the author of publications on tax law and participates as a speaker at national and international conferences and seminars.
Leonardo started working within CBA in 2007, at the Milan office, and has gained significant experience in tax consultancy and assistance at national and international level in favour of leading companies and industrial groups, commercial, banking and financial groups, also in relation to cross-border transactions. He provides tax, civil and financial consultancy and planning in the context of M&A transactions and corporate restructuring, as well as tax and civil law consulting in the areas of asset protection, wealth management for HNWIs and asset transfers of family businesses. He also assists in tax litigation and holds the position of auditor in important national financial companies. Leonardo becomes a Partner in 2022.
Partner, Francesco Saverio Scandone specialises in tax law with particular focus on international taxation, transfer pricing, bilateral procedures and international standard rulings. He is member of the Corporate Governance Focus Team.
Leading individuals
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.
Michele Aprile specialized in corporate and group taxation, taxation of individuals, taxation of financial instruments and financial transactions, taxation of real estate as well as international and EU tax law. He gained a significant expertise in advising investment funds. He is author of several publications on tax matters and he often speaks at tax conferences and lectures on post-graduate specialization courses.
Advice on tax and corporate tax aspects of mergers and acquisitions, private equity, private debt, real estate, corporate reorganizations, debt restructuring, acquisition financing, structured finance, alternative investments, tax advice to national and multinational corporations, tax treatment on assets and other financial instruments. Advice on corporate, tax, financial statements and special regulations of financial intermediaries, SGR, SIM, OICR, GEFIA and FIA, EU investment funds, interrelations between corporate finance, legal and tax issues. Tax law speaker at several conferences.
Tax Advisor specialized in Corporate, M&A, Private Equity and Venture Capital, Banking & Finance, Tax
Paolo advises Italian and international clients on tax law and tax planning matters with a focus on extraordinary corporate transactions, mergers and acquisitions, private equity, international taxation; transfer pricing, taxation of investment funds and financial products. In addition, he assists individuals, families, and family offices with family wealth restructuring, trusts, and estate planning.
Giuseppe Andrea advises Italian and international clients on tax law and tax planning matters with a focus on extraordinary transactions, M&A, private equity, international taxation, taxation of investment funds and financial products, real estate investment taxation and structuring, structured finance transactions, transactions involving real estate investment funds, Italian Real Estate Investment Trusts (REITs) and Fixed-Capital Investment Companies (SICAFs). He also advises clients on tax rulings, pre-litigation, and litigation including measures to avoid tax litigation with a focus on extraordinary transactions, real estate, and international investors.
Aurelio Massimiano is a partner at Maisto e Associati. His areas of expertise comprise transfer pricing and international tax with a special focus on Advance Pricing Agreement (APA), competent authorities procedures and tax settlement. He gained consolidated experiences in the definition of tax controversies through settlement procedures in all the field of international tax (deemed residence, PE, withholding tax, transfer pricing). Aurelio has developed a large experience on transfer pricing in the asset management industry and on transfer pricing for the luxury industry. He often speaks at tax conferences and lectures on international tax matters for specialization courses at university level and for various other organizations. Aurelio is the author of a number of publications on tax topics.
Raul-Angelo advises Italian and international clients on tax law and tax planning, cross-border taxation and transfer pricing, M&A transactions, private wealth management, trusts and estate planning matters. Raul-Angelo has routinely advised and advises corporate and private clients in pre-litigation and litigation concerning cross-border tax and transfer pricing matters. His clients include leading global investment banks, Italian and foreign multinationals, and prominent HNWIs, families and family offices. He is author of many publications on international tax matters and is frequent speaker at domestic and international congresses. He is also co-author of a book on the Italian Patent box regime, edited by EGEA, and editor of the book edited by Kluwer titled "Tax Dispute Resolution: A Commentary on the Eu Council Directive 2017/185". Raul-Angelo previously worked at the London office for six years and has gained a wealth of experience in advising American and English banks, multinationals and investment funds operating in Italy.
Andrea is a partner, he advises clients on domestic and international tax issues relating to mergers and acquisitions transactions, corporate restructurings and the use of financial instruments, as well as other tax matters relating to their ordinary activities. He represents Italian and international companies from various industries on a broad spectrum of tax matters and often leads teams of tax advisors from various jurisdictions working on cross-border projects. For further details of Andrea's biography, please view McDermott website: https://www.mwe.com/en/team/t/tempestini-andrea
Equity Partner. Federico Trutalli is a tax specialist focusing on taxation of corporate groups at both national and international level, M&A e Private Equity, besides advising on employment and incentive plan matters. He provides tax advice to Italian and international multinational groups in the sector of telecommunications, energy and real estate as well as to banks and private equity funds. As an expert in international tax and extraordinary transactions, he not only provides tax litigation services but also handles the pre-litigation stage and assists in the negotiation of tax settlements, including in connection with non-recurring investigations and assessments.
Partner, Riccardo Ubaldini specialises in tax law both on a national and international level with a particular focus on extraordinary financial transactions, real estate transactions, individual tax matters, ruling applications as well as assistance in complex transnational group reorganisations. He is member of the Family Businesses & SMEs, Restructuring & Insolvency and Sports Law Focus Teams.
Marco Valdonio has consolidated skills in transfer pricing matters, in drafting and negotiating APAs and agreements with the Italian Revenue Agency, in the definition of tax controversies through settlement procedures as well as in extraordinary transactions. He advises clients on the tax aspects of M&A, taxation of financial instruments and real estate transactions. His activity also covers the assistance on international taxation matters. Marco is author of many publications on domestic and international tax law. Lastly, he contributed to the chapter on Italy in the essay “The Future of the Profit Split Method” (2021).
Andrea Fiorelli is a partner in Dentons’ Milan office and Head of the Tax practice in Italy. He advises on the tax aspects of corporate and financial transactions. Andrea has extensive experience in advising on: the fiscal treatment of financial products and UCITS (harmonized and non-harmonized); international taxation and planning; tax issues arising in the context of corporate finance and merger and acquisition transactions; the taxation of individual assets; and tax litigation.
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