Italy > Leading tax law firms

Index of tables

  1. Italy – Leading tax law firms
  2. Other recommended firms
  3. Italy - TDH500
  4. Next generation lawyers
  5. Revenue authority details

Italy - TDH500

  1. 1
    • Luciano Acciari - Gianni, Origoni, Grippo, Cappelli & Partners
    • Massimo Antonini - Chiomenti Studio Legale
    • Fulvia Astolfi - Hogan Lovells Studio Legale
    • Fabio Brunelli - Di Tanno e Associati
    • Tommaso Di Tanno - Di Tanno e Associati
    • Carlo Galli - Clifford Chance
    • Massimo Giaconia - Baker & McKenzie, Studio Professionale Associato a
    • Marco Graziani - Legance – Avvocati Associati
    • Marco Lombardi - Jones Day
    • Paolo Ludovici - Ludovici Piccone & Partners
    • Guglielmo Maisto - Maisto e Associati
    • Andrea Manzitti - BonelliErede
    • Riccardo Michelutti - Maisto e Associati
    • Carlo Maria Paolella - McDermott Will & Emery Studio Legale Associato
    • Renato Paternollo - Freshfields Bruckhaus Deringer
    • Vania Petrella - Cleary Gottlieb Steen & Hamilton LLP
    • Lorenzo Piccardi - Tremonti Romagnoli Piccardi E Associati
    • Andrea Silvestri - BonelliErede
    • Stefano Simontacchi - BonelliErede
    • Antonio Tomassini - DLA Piper

Next generation lawyers

  1. 1
    • Giovanni Carpenzano - Chiomenti Studio Legale
    • Sara Mancinelli - Clifford Chance
    • Paolo Serva - Di Tanno e Associati

BonelliErede’s ‘lawyers have impeccable credentials, specialised knowledge and a wealth of experience’. The team recently acted for Telecom Italia on a tax assessment, involving transfer pricing aspects. Tax department coordinator Andrea Silvestri is recommended along with Andrea Manzitti, transfer pricing focus leader Stefano Simontacchi and Riccardo Ubaldini; all four are based in Milan.

Chiomenti Studio Legale advised Bank of America Merrill Lynch on the tax aspects of the reorganisation of its Italian operations. Milan-based Massimo Antonini, Raul-Angelo Papotti, Paolo Giacometti and Giuseppe Andrea Giannantonio are recommended, as is Marco Di Siena in Rome. The practice recruited Milan-based of counsel Giovanni Carpenzano from Intesa Sanpaolo, where he was head of tax services.

Maisto e Associati recently hired Rome-based Gabriella Cappelleri as of counsel from the Italian Revenue Agency, while Pietro Piccone Ferrarotti joined Ludovici Piccone & Partners. The firm was especially active in transfer pricing, the implementation of reduced taxation on IP rights income (the so-called Patent Box), and the tax aspects of M&A and corporate restructurings. It was also busy with private client work, tax litigation and advice on the tax ramifications of Brexit. Milan-based firm chairman Guglielmo Maisto is recommended along with Marco Cerrato, who is ‘experienced, knowledgeable and responsive’. Other key advisers include Riccardo Michelutti, Andrea Parolini, Marco Valdonio and Aurelio Massimiano.

Di Tanno e Associati recently advised Beni Stabili on the tax aspects of the establishment of a €1.6bn real estate fund. Name partner Tommaso Di Tanno is highly rated, Fabio Brunelli ‘adds value to all tax issues’, and Domenico Ponticelli is ‘dedicated to clients’. Enrico Pauletti, Paolo Serva, Ottavia Alfano and Marco Carbonara are also recommended.

Ludovici Piccone & Partners is the new name of Ludovici & Partners following the arrival of tax litigator Pietro Piccone Ferrarotti, who is ‘accurate, practical and dedicated to clients’; the firm also recruited Andrea Iannaccone from Maisto e Associati. The practice’s ‘level of service is very high in terms of technical competence, understanding of business and transactions, and ability to provide the most appropriate solutions’. It acted for a pool of international banks on the Italian tax ramifications of the financing of Advent International, Bain Capital and Clessidra’s acquisition of Istituto Centrale delle Banche Popolari Italiane. Founding partner Paolo Ludovici has ‘solid knowledge’. Michele Aprile, Loredana Conidi, Andrea Prampolini and Stefano Tellarini are also recommended, as is Rome-based Roberto Cusimano and Vittorio Giordano.

Tremonti Vitali Romagnoli Piccardi E Associati changed its name to Tremonti Romagnoli Piccardi E Associati after former name partner Enrico Vitali exited the partnership (he remains at the firm as of counsel). The firm is well known for its high-level tax assistance on M&A deals, international corporate reorganisations and tax litigation. Milan-based Lorenzo Piccardi, Dario Romagnoli and former finance minister Giulio Tremonti are key figures. Giuliano Foglia left the firm to found Foglia Cisternino & Partners.

Studio Professionale Associato a Baker & McKenzie is ‘recommended for its immediate identification of the most appropriate solutions’. Team head Massimo Giaconia advised Enel Distribuzione on developing a Patent Box structure. Francesco Pisciotta, Mario D’Avossa and Giuliana Polacco are also recommended along with Maricla Pennesi, who is ‘committed, pragmatic and always available’, and Carlo Gnetti, who is ‘always willing to support, even when timelines and circumstances are challenging’.

Biscozzi Nobili is ‘highly appreciated for its in-depth knowledge of Italian and international tax matters, commercial sensitivity, problem-solving approach, and excellent team strength’. Milan-based Francesco Nobili is ‘extremely skilled, professional and responsive’; and Oliviero Cimaz is ‘pragmatic and practical’. The practice advised Tod’s on the tax aspects of the acquisition of Roger Vivier Paris. Luigi Biscozzi is also highly rated.

CMS is noted for international taxation issues – particularly the interpretation of double tax treaties, transfer pricing, taxation of insurance branches – and assistance before the courts in tax litigation and on negotiations with the tax administration during audit, settlement and advance pricing procedures. Rome-based Giuseppe Ascoli, Roberto Ascoli and Stefano Chirichigno are highly rated, as are Federico Raffaelli and Giovanni Calì.

Clifford Chance is recommended for tax-related M&A, finance and capital markets transactions. Highlights included advising Eni on the tax aspects of its €750m bond issuance. Carlo Galli ‘guides clients clearly through tax matters’, and counsel Marco Palanca is also well respected.

DLA Piper hired Milan-based of counsel Antonio Martino from the Italian Revenue Agency. The practice is noted for tax audits and litigation, cross-border reorganisations, tax restructuring, transfer pricing, and Patent Box matters. Milan-based Antonio Tomassini, Christian Montinari and senior advisor Giulio Andreani are recommended, as is Rome-based Fabrizio Capponi.

Studio Tributario Associato Facchini Rossi & Soci (FRS) is recommended for corporate tax; taxation of financial products and private equity funds; international taxation; tax litigation; management incentive plans; and the taxation of individuals. Francesco Facchini and Luca Rossi are recommended.

Freshfields Bruckhaus Deringer’s ‘level of service is extraordinarily high’. Highlights included advising Pirelli on the tax aspects of a large acquisition debt refinancing. Milan-based Renato Paternollo has ‘first-in-class technical tax and legal expertise, as well as vast experience and market knowledge’; and counsel Roberto Egori ‘gives good technical advice’. Fabio Balza joined Ashurst.

Gianni, Origoni, Grippo, Cappelli & Partners recently advised NB Renaissance and Apax VIII funds on the tax aspects of an investment agreement to purchase approximately 37.1% of Ingegneria Informatica. Rome-based Fabio Chiarenza ‘gets straight to the point and is very quick-minded’; Luciano Acciari is also recommended. In Milan, Nicola Boella and Stefano Grilli are also highly rated, and Alessandro Zalonis is ‘fully committed to clients’.

At Hogan Lovells Studio Legale, the ‘highly experienced’ Fulvia Astolfi recently advised Kingfisher France on the evaluation of tax issues, which arose from the sale of Castorama. Counsel Serena Pietrosanti is ‘very competent’.

Legance – Avvocati Associati is particularly noted for transactional tax advice; the team is also recommended for transfer pricing issues, contentious matters, and negotiating settlements of tax audits and assessments with the tax authorities. Milan-based Claudia Gregori ‘knows how to deal with complex situations’ and Marco Graziani in Rome is ‘an amazing practitioner’.

Macchi di Cellere Gangemi’s ‘level of service is top-notch’. The practice advised the minority shareholders of Yogitech on the tax aspects of the company’s sale. Bruno Gangemi has ‘excellent tax acumen’ and Francesco Capitta is ‘a very skilful professional’. Other recommended advisers include Stefano Petrecca, Claudio Giordano and Arnaldo Salvatore.

McDermott Will & Emery Studio Legale Associato’s department head Carlo Maria Paolella is ‘truly outstanding’; and Andrea Tempestini has ‘a smart, pragmatic approach’. The team recently assisted a global consumer pharmaceuticals company with obtaining a favourable tax settlement in a potentially huge transfer pricing controversy. Mario Martinelli is also recommended.

NCTM Studio Legale’s practice recently provided tax assistance to CAI – Compagnia Aerea Italiana in a series of complex tax matters, including tax litigation. Federico Trutalli is ‘commercial, technically strong, and able to see the big picture’. Piermauro Carabellese, Paolo Rampulla, Barbara Aloisi and Paolo Agnesi are also highly rated.

Pirola Pennuto Zei & Associati’s ‘team of strongly motivated, competent professionals’ specialises in transfer pricing; international ruling and mutual agreement procedures; Patent Box advice; fiscal risk management models; VAT; and excise and customs duty.

At Salvini Escalar e Associati Studio Legale Tributario fondato da F Gallo, founding partner Gabriele Escalar is recommended for direct and indirect corporate taxation, taxation of financial transactions, and insurance and international taxation. Livia Salvini is noted for criminal tax law, corporate tax issues, VAT, and the taxation of trusts.

Allen & Overy – Studio Legale Associato is ‘an almost unlimited source of knowledge for all tax issues involving financial transactions’. The team advised Japan-headquartered Asahi Group Holdings on the Italian tax aspects of the acquisition of Birra Peroni, Koninklijke Grolsch and Meantime Brewing Company. Francesco Guelfi is ‘a leading professional’ and Francesco Bonichi is also recommended. Michele Milanese was promoted to counsel.

CBA Studio Legale e Tributario is experienced in income tax planning, indirect taxation, tax advice to business start-ups, and acting for clients before the tax authorities. Angelo Rocco Bonissoni is the key contact.

Carnelutti Studio Legale Associato recently advised Vivendi on the tax aspects of its agreement with Mediaset, which involved an exchange of shares between the two companies and the transfer of Mediaset Premium. Gilberto Comi is recommended.

Cleary Gottlieb Steen & Hamilton LLP’s tax practice group is noted for complex, cross-border matters, frequently working alongside corporate, antitrust and litigation colleagues. Rome-based Vania Petrella, who is ‘very articulate in her written responses’, provided Italian tax advice to Lavazza on its acquisition of French coffee brand, Carte Noire, and Danish coffee brand, Merrild.

De Berti Jacchia Franchini Forlani’s team advised Affinity Group on transfer pricing matters. Practice head Massimiliano Gazzo and Tiziana Zona are recommended.

Dentonsprovides tailor-made approaches to tax issues’. Milan-based Andrea Fiorelli, former Italy tax head at Norton Rose Fulbright, specialises in the tax aspects of finance and has extensive cross-border experience. Corporate and international tax expert Roberta Moscaroli joined the Rome office from DLA Piper.

With a strong automotive, agribusiness, financial, insurance and healthcare client base, Eversheds Sutherland Associazione Professionale is primarily focused on tax litigation and transfer pricing. The team also assists with Patent Box issues and has experience in VAT.

Fantozzi e Associati is highly rated for company and international taxation issues, financial markets, M&A and real estate taxation, as well as transfer pricing, indirect taxation, individual tax planning and tax disputes.

Jones Day’s recent transactional tax assistance included Marco Lombardi advising the joint lead managers on the tax aspects of a sovereign bond issuance.

K&L Gates’ Vittorio Salvadori di Wiesenhoff is ‘a leader in Italian financial transactions tax’. The practice acted for CBRE Global Investors on the tax aspects of a real estate asset portfolio sale.

Norton Rose Fulbright’s deal-related highlights included Claudio Grisanti advising Banza Media Holding on the tax issues surrounding the sale of its e-commerce division.

Pedersoli Studio Legale’s recent workload includes tax litigation proceedings, investigations and the tax aspects of debt restructurings, M&A and incentive plans. Andrea de’ Mozzi has ‘a high level of knowledge’ and Giovanni Bandera is also recommended.

Studio Legale Associato in affiliation with Simmons & Simmons LLP is experienced in advising on the tax aspects of capital markets deals and tax disputes. Michele Citarella is the name to note.

Valente Associati GEB Partners advises on tax planning and governance, transfer pricing, and tax dispute resolution, including criminal tax law. Piergiorgio Valente has ‘deep knowledge of both EU and international tax frameworks’.

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