Alma LED

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Alessandra Quattrini

Alessandra Quattrini is Partner at Alma LED and Head of the Administrative and Public Law Department based in Rome. Alessandra is an expert in public law and has thirty years of experience in providing legal assistance in this field, both in and out of court. In particular, she assists clients in the areas of public contracts (works, supplies and services) and public tenders, project finance, public utilities, infrastructure and transport; construction and urban planning and urban regeneration plans; public health; expropriations; landscape constraints; cultural heritage. She assists regional local authorities and public companies, with particular specialisation in the “in-house providing” sector and environmental law. She also supports clients in assessing the public profiles in procedures for merger and acquisition of companies. She is the author of publications on public and administrative law. She is a lecturer at the University “LUMSA” (Libera Università Maria Assunta) in Rome and at EUR (European University of Rome) for Second-level Masters in Public Contracts and Administrative Law, and she is a speaker at numerous conferences and conventions. She holds a three-year assignment (2022 – 2025) as legal expert at the Italian General Inspectorate for Accounting and Finance concerning the monitoring and analysis of public-private partnership (PPP) operations, also financed with PNRR funds. She was invited as an expert during the hearings at the Italian Senate of the Republic for the reform of the Public Contracts Code.

Alessandro Corno

Alessandro Corno is Equity and Managing Partner of Alma LED, and Head of the Investment Funds department.

Carlo Polito is partner at Alma LED and he mainly deals with tax litigation. Carlo, chartered accountant and admitted lawyer to the Supreme Court, in addition to tax litigation, has also dealt during his professional career with the restructuring, mergers & acquisitions of corporate groups and tax planning. He worked for large company groups, operating in the following areas: Investments, Construction, Publishing, and Automotive.

Celeste Cenedesi

Celeste Cenedesi is senior associate in the Investment Funds team in Milan. Celeste assists domestic and international clients in the structuring and establishment of alternative investment funds for a wide range of asset classes, i.e. private equity, private debt, venture capital and real estate, as well as providing assistance in investment transactions in newly established alternative investment schemes, secondary market transactions and co-investments. Celeste assists managers in the establishment and regulatory approval of asset management companies and SICAFs, as well as in all legal and regulatory aspects related to the day-to-day management of alternative investment funds, and in the negotiation of agreements for the distribution of carried interest among managers.

Diletta Fuxa is Junior Partner at Alma LED and deals exclusively with transfer pricing, managing its various aspects (analysis of the value chain and organizational models, TP policy design, analysis and valuation of intangible assets preparation of documentation, assistance during tax audits in Italy and abroad, litigation, APA and mutual agreement procedures). In recent years she has gained significant experience in handling transfer pricing issues for multinational groups mentioned in the “Fortune 500” ranking and those operating in German and French-speaking markets. In the Academic Year 2005-2006 Diletta was Lecturer (International Tax Law) at the Faculty of Economics and Business, Graduate Course in International Trade Economics at the University of Verona (Vicenza Branch). For many years, she collaborated with the online magazine of the Italian Tax Authority (Agenzia delle Entrate) “FiscoOggi.” She writes frequently in leading tax law journals, both nationally (Il Fisco, Fiscalità & Commercio Internazionale, Corriere Tributario) and internationally (International Tax Review, BLOOMBERG BNA Tax Management Transfer Pricing Report). He has also collaborated with the journal “Tax News – The Topicality of Swiss and International Tax Law,” published by the Tax Competence Center of SUPSI (University of Applied Sciences and Arts of Southern Switzerland).

Erminia Procopio

Erminia Procopio is Junior Partner of Alma LED and she mainly deals with mergers & acquisitions and real estate transactions. Erminia has gained over ten years of experience in acquisition and/or sale transactions of real estate assets in particular, both commercial and residential, and in activities concerning private equity funds, setting up efficient investment platforms from tax perspective. Erminia is extremely focused and dedicated to her work, she has a keen attention to detail and she is able to provide clients with answers to all their questions. She is punctual and in time on all her tasks, and always available to provide detailed explanations and clarification in order to help you understand what is unclear. She has a deep knowledge of international taxation and transactional tax which makes her the go-to-lawyer regarding issues related to this sector, in particular within the real estate industry.

Francesco Cardone

Francesco Cardone is partner at Alma LED and he mainly deals with domestic and foreign companies advising on corporate taxation, international taxation, extraordinary transactions and tax M&A as well as real estate taxation, with a focus on acquisition and/or sale of real estate assets, both residential and commercial, also identifying for each type the most tax efficient investment structure. Francesco has also acquired solid experience in the field of tax consultancy for real estate management companies, as well as in relation to transactions involving real estate investment funds and SIIQs. He has also gained extensive experience in relation to tax litigation and mutual agreement procedures.

Francesco Di Bari

Francesco Di Bari is Partner of Alma LED and has over 20 years of significant experience in the tax structuring of investments, co-investments and divestments both in the Italian market and in international transactions. He has also gained extensive knowledge in tax planning, negotiation and implementation of complex transactions for domestic and international groups, including banks, investment funds and asset managers. Specialised in debt capital market transactions, securitisations and structured finance, financing transactions of any kind, such as real estate financing, acquisition finance, project finance and multi-jurisdictional syndicated loans, Francesco has assisted numerous clients in major real estate and private equity transactions. Francesco has also provided legal assistance to prominent industrial and financial groups in tax litigation cases and in administrative relations with the Italian tax authorities (including tax inspections, agreements upon assessment and ruling requests).

Guido Arie Petraroli

Guido Arie Petraroli is an Equity Partner and the Head of Tax of Alma LED. He is a key Italian representative of Taxand, the world’s largest independent organisation of tax experts with more than 700 tax partners and over 3,000 tax advisors in 51 countries. Guido has over 30 years’ experience advising Italian and large multinationals and institutional investors on a wide range of tax matters. He focuses on private equity transactions, including acquisition finance and real estate finance. Guido also has an extensive experience in international tax planning, mergers and acquisitions, real estate transactions and reorganisations. He has a strong competence in the area of tax disputes litigations and Mutual Agreement Procedures. Guido Arie Petraroli, is widely recognised as an outstanding professional in the field of taxation, in particular in international and transactional tax law. With a career spanning over three decades, Petraroli has consistently demonstrated his prowess and dedication to the intricacies of tax consultancy for multinational corporations and both domestic and foreign investors. His expertise is particularly noted in international taxation, real estate taxation, and the private equity sector. Acolades: His contributions to the tax landscape have not gone unnoticed. Over the years, Petraroli has been decorated with numerous awards, including the prestigious "Practitioner of the Year in International Taxation" at the Legalcommunity Tax Awards in 2022. More recently, in 2024, under his leadership as Equity Partner and Head of Tax at Alma LED, his team was lauded at the "Legal & Tax Excellence 2024" awards gala hosted by Milano Finanza, one of Italy's most respected financial and economic publications. Here, he was recognized for its superior expertise and performance in Tax M&A and Deal Advisory, highlighting his role in steering his firm to the apex of tax advisory services.

Jean-Paul Baroni

Jean-Paul Baroni is partner at Alma LED and he mainly deals with extraordinary transactions, international taxation, tax M&A – IPO and real estate taxation. He has gained strong experience with VAT and indirect taxes issues. Jean-Paul has over 30 years of experience within the tax industry and has mainly been involved in advising Italian and international clients on extraordinary transactions and corporate reorganisations as well as M&A deals. He provides a wide tax aspects advisory, from the acquisition to the sale of real estate assets, also through giving assistance to operators and investors in real estate investment funds . He has also dealt with IPO transactions with regard to tax and corporate aspects and structured finance, again from a tax point of view. Jean-Paul has in-depth knowledge of the real estate market and has gained significant experience both in M&A activities involving the real estate sector and with real estate companies and funds

Luca Benvenuto is Partner at Alma LED and coordinates the Banking & Financial Regulation Team at Rome office. Luca assists on a wide range of activities related to banking law, investment services and financial activities, with specific focus on payment services and e-money issues in relation to the identification and fulfillment of regulatory aspects (including banking transparency and anti-money laundering), and on the authorization procedures before the supervisory authorities. Luca has a significant experience in the structuring, realization and negotiation of: insure-tech projects; outsourcing agreements in compliance with EBA regulation; joint-venture and partnership agreements between both financial intermediaries and among financial intermediaries and fintech companies; SPA agreements for the acquisition of qualified and not-qualified stake in fintech companies. Luca has a deep knowledge in the sale and purchase of portfolios and complex transactions involving banking and financial entities.

Luca Magrini is Partner at Alma LED within the Corporate M&A team in Milan. Luca assists Italian and foreign clients, both business and financial players including private equity funds, in M&A and private equity transactions, in the structuring of joint ventures, in the drafting and negotiations of commercial agreements and the in set-up of corporate governance structures as well as in the corporate finance transactions. Luca has also gathered a significant experience in providing legal assistance with regards to financial crisis, in debt restructuring and in special situations. In this context, Luca assists Italian and foreign special opportunities fund, turnaround fund and credit fund also in relation to debt trading and distressed M&A transactions.

Luca Galliani is Junior Partner at Alma LED and he has over 10 years of experience within the tax industry. Luca mainly deals with corporate taxation and he has advised several Italian and international clients on extraordinary transactions and corporate reorganisations. Furthermore, he has extensive knowledge of international taxation, advising several multinational groups on cross-border issues. Luca possesses a remarkable technical knowledge. He has an innate ability to grasp even the most intricate tax issues, internalise them, and swiftly devise optimal solutions.

Marco Zechini is equity partner of Alma LED and Head of the Banking and Financial Regulation team. Marco is specialized in regulation of financial intermediaries and technology law, with twenty years of experience in all regulatory and organizational aspects related to banking and financial services. He is also a recognized expert in the Fintech sector. With a solid corporate background, Marco handles sophisticated corporate transactions providing assistance in all legal, regulatory and organizational aspects related to payment and investment services, with particular focus on the Consolidated Law on Finance and in the field of investment and structuring of public offers for sale and subscription. Marco regularly assists, inter alia, banks, financial companies, payment institutions, e-money institution, investment and asset management companies, etc in the authorization procedures (before Bank of Italy and Consob) and in the management of relations with the supervisory authorities. He advises on the structuring, realization and negotiation of insure-tech projects, outsourcing agreements in compliance with EBA regulation, joint-venture and partnership agreements between financial intermediaries, and with fintech companies; in the sale and purchase of portfolios and complex transactions pertaining to banking and financial entities; in drafting and negotiation of SPA agreements for the acquisition of qualified and not-qualified stake in fintech companies. He also advises on the structuring of new services and products and provides legal and regulatory assistance, both on the arranger and originator side, as part of securitization transactions, providing support on administrative sanctions proceedings, ad interim measures and sanctions related to the provisions of banking, financial, investment and insurance services. He also has extensive experience in the context of outsourcing contracts of operational functions such as the outsourcing of IT processes.

Marco Nicolini is Equity Partner at Alma LED and Head of the Corporate M&A team. Marco provides legal assistance in corporate and M&A transactions and he is an international advisor to leading multinational companies. He has more than 30 years of experience in providing out-of-court assistance to institutional investors and companies, with particular reference to real estate and infrastructure development transactions and related financing. Thanks to his experience in corporate matters, he has been involved in numerous M&A projects concerning acquisitions and divestments of Italian companies by Italian and foreign investors. In this context, his activities include setting up joint ventures, drafting shareholders’ agreements, corporate reorganisation, project finance, leasing agreements, banking and financial advisory and capital markets transactions. Marco has also been involved in numerous transactions in the Energy & Infrastructure sector, in particular in various acquisitions of assets or companies, including both renewable and non-renewable energy plants. Marco has assisted Italian and foreign companies in listing on regulated markets, in the initial public offering of shares, and in the placement of securities and bonds, dealing with legal aspects; he has also handled relations with the relevant supervisory authorities, in particular Consob and Borsa Italiana. He provided legal assistance to the Italian Ministry of Economy and Finance (MEF) in the activities related to the recapitalisation and capital strengthening of Banca Monte dei Paschi di Siena as well as the sale of the shareholding held by the MEF in the same.

Pasquale Mosella

Pasquale Mosella is partner of Alma LED and coordinates the Banking & Finance team in Milan. Pasquale is a finance lawyer, primarily focused on innovative structures requiring a combination of competences on lending, structured finance, NPLs/UTPs and restructuring /turnaround. He has also a consolidated track record in real estate finance, constantly assisting banks, financial institutions, investment funds and other major players in Italian and cross-border transactions.

Rocco Pugliese is Partner at Alma LED and coordinates the Banking & Finance team in Milan. Rocco regularly advises banks, asset companies and Italian and foreign investors in structuring and negotiating national and cross-border transactions in the areas of acquisition finance, real estate finance, project finance and corporate finance as well as debt restructuring, turnaround and purchase of receivables.

Sergio Visalli is Senior Associate at Alma LED within the Banking & Financial Regulation Department based in Rome. Sergio is specialized in the regulation of banking, insurance, financial and investment services. He regularly advises Italian and foreign clients in the areas of governance, compliance (including transparency, anti-money laundering and privacy), conduct of business and prudential rules, product regulation, as well as in the context of extraordinary transactions with relevant regulatory profiles and supervisory and sanctioning proceedings in the various areas of finance. Sergio is also an expert on cryptocurrency regulation; NFTs and decentralised finance. He has gained experience in assisting both national and international industrial groups and financial institutions by providing support in relation to both ordinary business (including cross-border) and financing transactions (corporate, leveraged and acquisition finance) as well as M&A transactions.