Certified Public Accountant and Auditor member of the United States - Italy Chamber of Commerce

Lecturer for Ipsoa, Euroconference and ODCEC

Tax consultant and statutory auditor of major multinational companies, including listed companies

Professional background:

  • President and Partner of RSM Studio Tributario e Societario Milano
  • Founding and Managing Partner of MGP Studio Tributario e Societario - member of PKF International
  • Co-managing Partner and international Senior Partner of Deloitte


  • International fiscal law/cross border transactions
  • Tax planning / issues related to M&A
  • Tax consultancy
  • Fiscal and legal matters related to MNC’S
  • Activities as a member of boards of statutory auditors and independent director


  • Manifacturing
  • Energy
  • Services

High Net Worth Individuals: the Italian "Flat Tax"

INTRODUCTION  Italian tax legislation includes several measures aimed to encourage foreign individuals to move to and invest in Italy. This measure is part of a wider initiative to promote Italy as an attractive destination for workers and investors’ capital.  One of them is a tax regime similar to the UK currently in force, which...

“Energy and Gas” Tax Credits

Some legislative provisions have introduced relief measures to partially offset the higher cost borne by companies for the purchase of electricity and gas; they are summarized below: ELECTRICITY ENERGY-INTENSIVE COMPANIES Companies that have an average consumption of electricity, calculated in the reference period, of at least 1 GWh/year a...

Special tax regime for an Italian resident taxpayer with employment contract providing for duties to be performed outside of Italy

Italy runs a self-assessment system based on the residence concept. Indeed, Italian tax resident individuals are liable to income taxes on their worldwide income according to the cash principle. Under certain conditions however, earned income derived from overseas employment duties are taxable up to the extent of a “notiona...

Retribuzione convenzionale: regime agevolativo per i residenti fiscali italiani che svolgono attività di lavoro dipendente all’estero

Ai sensi dell’art 51, comma 8-bis del TUIR, il reddito di lavoro dipendente  prestato all’estero in via continuativa e come oggetto esclusivo del rapporto, da dipendenti che nell’arco di 12 mesi soggiornano nello Stato estero per un periodo superiore a 183 giorni, è determinato sulla base delle retribuzioni convenzionali definite a...

A special tax regime to attract foreign pensioners to Southern Italy

INTRODUCTION  The 2019 Italian Budget Law introduced a new special tax regime, aimed at attracting individuals who hold foreign pensions to move their tax domicile to one of Southern Italy’s Municipalities. This is known as the “Foreign Pensioners’ Regime” as it requires the individual to already be in receipt of a foreign pension. ...

Regime speciale per i pensionati che si trasferiscono dall’estero nell’Italia del centro-sud

INTRODUZIONE  La Legge di bilancio 2019 (L. 205/2018) ha introdotto un regime agevolativo, così chiamato “Regime opzionale per i pensionati esteri”, per incentivare le persone fisiche titolari di reddito da pensione di fonte estera a trasferire la residenza nel Sud Italia.  A decorrere dal 1° gennaio 2019, i soggetti beneficia...