Maisto e Associati

Marco Cerrato

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.

Guglielmo Maisto

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).

Gabriella Cappelleri

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.

Aurelio Massimiano

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.

Marco Valdonio

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).