Biography

Dottore Commercialista (CPA) and Certified Auditor
President and member of the Board of Auditors of numerous companies in the industrial sector
Speaker at numerous courses and conferences

Career:

  • RSM Studio Tributario e Societario
  • Studio Gerla Associati
  • University of Leuven, Master of Laws (LL.M.) in European and International Taxation

Expertise:

  • Ordinary and extraordinary corporate tax consulting
  • Personal tax consulting
  • Tax litigation
  • Statutory auditing

Industries:

  • Industrial Equipment
  • Chemicals
  • Automotive

Membership in Service Line management groups within RSM Studio Tributario e Societario:

  • Consulting on direct taxation; International Tax
  • Transfer Pricing
  • Personal Income Tax Advisory & HNWI
  • Tax Litigation
  • Legal (Commercial & Civil Law)
Events

Good news for Italian resident individuals perceiving income from shareholdings in foreign companies

With judgement no. 25698 of 1 September 2022, the Italian Supreme Court made important clarifications concerning the income tax treatment of foreign dividends perceived by Italian resident individuals. As a matter of fact, the Italian Supreme Court has ruled the possibility for an Italian resident individual to benefit from the foreign tax credi...

Smart Working and the risk of Permanent Establishment

The ongoing digitalization of the economy has undoubtedly allowed individuals to carry out work activities from their home without being physically present in an office, and in some cases to live in Countries where their employer has not a formal presence.  In this context, a relevant question arises on whether a “home office” in a Coun...

A special tax regime to attract foreign pensioners to Southern Italy – Amendments to Article 24-ter Income Tax Act

“Inbound Pensioners” – General Overview In recent years, mostly inspired by the experience of other States, Italy has introduced several special tax regimes aimed at encouraging non-resident individuals to move (or to return to) and invest in the country.  The Italian Stability Law for 2019 (approved on 30 December 2018), added a n...

The new R&D tax credit introduced by the 2015 Stability Law

In last couple of years, the Research & Development (R&D) Tax Incentive has caught significant importance in the international scenario, particularly in times of strong economic recession where innovation is seen as a key driver to encourage investments and produce economic growth. Italy is, among the EU countries, on...