BonelliErede has a strong reputation for its expertise in transfer pricing, group taxation, international tax, and corporate tax planning and corporate restructuring. The team also assists with high-stakes tax litigation. Stefano Simontacchi is ‘a leader in his field’; Marco Adda specialises in transfer pricing, international taxation and international standard rulings; Stefano Brunello Dormal has fashion, luxury goods, retail trade, and real estate sector expertise; and Riccardo Ubaldini advises on domestic and international taxation. Francesco Scandone is another key adviser. Andrea Silvestri, Matteo Fanni and Giulio Mazzotti departed the firm during 2023.

Traditionally strong in the M&A and financial sectors, Chiomenti‘s tax expertise extends to corporate matters, real estate, international tax, transfer pricing, private clients, and tax litigation. Raul-Angelo Papotti is ‘a leader in the Italian tax sector’; Massimo Antonini is a renowned tax litigator; and Marco Di Siena focuses on extraordinary corporate deals M&A and tax litigation. Also key to the practice are Paolo Giacometti and Giuseppe Andrea Giannantonio along with Antonino Guida, Gabriele Paladini, Giuseppe Zorzi and Gian Gualberto Morgigni. Raffaele Russo was made partner in January 2023. Irene Pellecchia left the firm at the end of 2023.

Gatti Pavesi Bianchi Ludovici‘s tax department in Milan is routinely mandated for asset protection strategy work, major investments in private equity funds, and real estate-related tax issues. Paolo Ludovici, Andrea Gallizioli and Pietro Bricchetto are ‘highly appreciated for their ability to understand business’, while Pietro Piccone Ferrarotti, Michele Aprile and Loredana Conidi all maintain active tax practices. The department also features key contacts Andrea Iannaccone, Michele Bissoli, Daniel Canola and Roger Demoro. Massimo Giaconia and Andrea Prampolini departed the firm in January 2024.

In June 2023, Legance - Avvocati Associati’s department more than doubled with the arrival of tax specialists Andrea Silvestri, Giulio Mazzotti and Matteo Fanni, along with 15 professionals, from BonelliErede. In addition to transactional taxation, the group focuses on tax compliance, transfer pricing and contentious tax. Other highly regarded advisers are Marco Graziani, a former Italian Tax Police officer, and Claudia Gregori, who, in the words of one client, is ‘the best’. Further names to note are Riccardo Petrelli, Paolo Ronca and Luigi Scordo, along with Francesco Di Bari and Gabriella Geatti. Luca Dal Cerro  recently departed the firm.

Maisto e Associati has ‘an unrivalled command of international tax topics’. The practice is headed by the International Fiscal Association’s current global president, Guglielmo Maisto; Marco Cerrato is mandated by multinational companies for cross-border matters, including financings and disposals; and Marco Valdonio is an expert in M&A and private equity deals, real estate transactions, and transfer pricing. The practice also fields Aurelio Massimiano, an adviser on transfer pricing and international tax; Cesare Silvani, who assists with the tax aspects of major transactions; and Gabriella Cappelleri, a former APA office head.

Tremonti Romagnoli Piccardi E Associati has ‘huge experience and technical skills in tax matters’. Managing partner Lorenzo Piccardi specialises in international taxation, transfer pricing, and corporate M&A, banking, finance and capital markets-related taxation; Cristiano Caumont Caimi focuses on international taxation and transfer pricing; and Giancarlo Zoppini regularly defends high-stakes Italian Supreme Court cases. Other key figures are Marcello Valenti, ‘an expert in financial taxation’, and real estate taxation specialists Laura Gualtieri and Fabrizio Colombo, along with Antonio Vitali, Simone Zucchetti, Stefania Trezzini, Laura Puddu, Fabrizio Cancelliere, and Anna Maria Gulino.

Comprising approximately 20 professionals, Studio Professionale Associato a Baker & McKenzie covers the whole tax spectrum, including corporate and income tax, VAT, international tax, transfer pricing, and tax disputes. The group is particularly focused on tax risk management strategies. The team is jointly led by Francesco Pisciotta,  ‘a trusted advisor in Italy’, and international tax planning specialist Michele Santocchini. The group further includes tax litigator Barbara Faini, who is experienced in cross-border and domestic transactions, the application of tax treaties, partnerships’ tax issues, and customs duties; and Pamela Floriani and Davide Chiesa.

In addition to its longstanding expertise in tax disputes and controversies, CMS' Italy group advises on corporate tax law, VAT, international taxation, transfer pricing, tax risk management, private client matters, and digital economy taxation. The team is jointly led by managing partner Giuseppe Ascoli and national and international tax law expert, Federico Raffaelli. The practice further features Giovanni Calì, an experienced adviser on M&A-related tax, and transfer pricing and corporate taxation expert Stefano Chirichigno, as well as Beatrice Fimiani, Stefano Giuliano, Carlo Gnetti, Mario Martinelli, Luca Vincenzi, and Vittoria Segre.

DLA Piper‘s Italy tax team is widely respected for its expertise in cross-border reorganisations, tax restructuring, M&A taxation, tax audits, and litigation. Other key areas are real estate-related tax structuring, structured finance, wealth planning, tax control frameworks, VAT, and transfer pricing. The group is headed by ‘exceptional tax partner’ Christian Montinari, while former department leader Antonio Tomassini acts before the tax courts and authorities in investigations, settlements and rulings. The practice also fields experienced tax law practitioners Andrea Di Dio, Antonio Martino, Federico Pacelli, Carlotta Benigni, and Giovanni Iaselli.

Di Tanno Associati‘s Milan and Rome-based tax practice has longstanding experience in major Italian M&A transactions. The team also has a strong reputation for its dealings with the tax authorities on settlement procedures and tax ruling requests. Recent matters further included successful tax litigation proceedings before the Supreme Court. The main figures are founding partner Tommaso Di Tanno and Fabio Brunelli, who maintains a wide-ranging tax practice. Also key to the team are Enrico Pauletti, Marco Sandoli, Luca Marraffa, along with Carlo Curti and Sabrina Tronci. Raffaele Villa left the firm.

Tax law firm Facchini Rossi Michelutti Studio Legale Tributario advises on the gamut of tax work, including M&A-related taxation, corporate and real estate taxation, VAT, and international tax. The firm also assists with the taxation of financial instruments, transfer pricing, patent box work, private client matters, compliance, and litigation. Co-leading the team, Francesco Facchini's ‘skills are extraordinary’, Luca Rossi provides tax advice on M&A deals, and Riccardo Michelutti specialises in international tax matters and corporate tax. Francesco Capitta is a recently-raised partner, while Giacomo Ficai is a ‘technically-savvy professional’.

In addition to its M&A tax credentials, Gianni & Origoni is active in tax work involving financial products and structured finance. The practice also assists with tax litigation, transfer pricing, indirect taxes, and private client work, along with real estate taxation, patent box issues, and revenue-related criminal law. A ‘great lawyer’, Fabio Chiarenza leads the department, which showcases veteran tax specialist Luciano Acciari; international tax and transfer pricing expert Mario D’Avossa; and M&A tax adviser Vittorio Zucchelli. Luciano Bonito Oliva, Francesca Staffieri, Marco Frulio,  and Riccardo Vaccaro are also experienced practitioners. In January 2024, international tax and revenue law expert Luca dal Cerro joined from Legance - Avvocati Associati.

McDermott Will & Emery Studio Legale Associato’s tax group routinely advises on corporate tax mandates, many of which involve cross-border aspects. Italian tax head Andrea Tempestini is ‘without doubt an outstanding partner’ and Carlo Maria Paolella focuses on the tax side to M&A, corporate reorganisations, cross-border transactions, transfer pricing, and tax controversies. The practice further includes ‘very skilled adviser’ Alessio Persiani. Emidio Cacciapuoti left the firm in November 2023.

Housing both qualified lawyers and chartered accountants, ADVANT Nctm has a strong track record in tax litigation, corporate tax, transfer pricing, and M&A and IPO-related taxation. The team also assists HNW individuals, world-famous artists, tycoons and major investors on tax work. Team head Barbara Aloisi advises multinational groups, financial intermediaries and private equity funds, while other names to note are experienced tax specialists Federico Trutalli, Piermauro Carabellese and Guido Martinelli. Emidio Cacciapuoti was a new arrival in November 2023 from McDermott Will & Emery Studio Legale Associato.

Fielding chartered auditors, accountants and lawyers, Biscozzi Nobili Piazza acts for multinational companies and private individuals on a range of complex work, both in Italy and abroad. Jointly heading the ‘very knowledgeable and precise’ group, Aldo Bisioli is a corporate taxation specialist; Francesco Nobili advises on domestic and international restructuring, and family business-related issues; and Luigi Garavaglia's expertise includes assisting with the tax side to M&A, IPOs and restructuring.

CBA Studio Legale e Tributario is traditionally active on behalf of banking and finance clients. The team’s expertise ranges from corporate tax to VAT, income tax and indirect taxation. Founding partner Angelo Rocco Bonissoni leads the group, which includes Michele Citarella, an adviser on financial services taxation; and Stefano Petrecca, who assists with domestic and international corporate taxation, and tax litigation. Francesco Assegnati and Leonardo Reggio are also experienced practitioners.

Cleary Gottlieb Steen & Hamilton‘s Italian practice is particularly focused on public and private M&As, hybrid financing, debt and pre-IPO tax restructurings, derivatives, and employee benefit plans. The team also acts for major corporations in tax disputes, in addition to assisting individuals and family offices with personal and estate taxation and planning. Vania Petrella is a renowned tax specialist, with key support being provided by Gianluca Russo and Paola Albano.

Key areas of focus for Clifford Chance are finance, M&A and real estate-related taxation. The group also handles tax controversies. The practice is headed by Carlo Galli, who ‘has a wealth of understanding of the Italian tax codes’, and advises on M&A, capital markets and structured finance-related taxation, as well as international tax planning. The team additionally features the ‘highly recommended’ Sara Mancinelli, along with Andrea Sgrilli and Roberto Ingrassia.

Led by tax specialist Andrea Fiorelli, Dentons’ Italy team leverages the firm’s approximately 200 tax advisers worldwide. The group advises on the tax structuring of cross-border investment vehicles, and M&A and real estate transactions. It also assists with wealth management tax issues, along with tax litigation and tax criminal law. Fabrizio Capponi heads the international tax group in Italy, while Roberta Moscaroli and Maria Paola Serra are also active team members. Gianmarco Tortora, who focuses on corporate income tax, VAT and cross-border investment structures, joined the group in February 2024 from LCA Studio Legale.

Macchi di Cellere Gangemi‘s tax practice fields sector experts in e-commerce, manufacturing, automotive, energy, and international organisations. Areas of recent growth include M&A-related tax, transfer pricing, environmental taxes, and tax litigation. Bruno Gangemi is a corporate and individual taxation specialist; Arnaldo Salvatore is an expert in VAT and other indirect taxes; and Federico Di Cesare maintains a wide-ranging tax practice. Former partner Arcangelo D’Apolito left the firm in July 2023.

In January 2024, Pedersoli Studio Legale and Gattai, Minoli, Partners merged to become PedersoliGattai, which assists with the tax side to restructuring, M&A, and financial and capital market transactions, along with tax litigation. Giovanni Bandera provides tax advice to major corporations; Cristiano Garbarini ‘has great knowledge of fiscal matters’; and Domenico Ponticelli‘s practice covers transfer pricing. Other key figures are Andrea de' Mozzi, Daniela Caporicci, Alban Zaimaj, and Valentina Buzzi.

Recent growth areas for Pirola Pennuto Zei & Associati include tax assistance on investments in alternative real estate assets, banking sector M&A, and financing and structured financing involving real estate deals. The ‘pragmatic’ team features international tax expert Stefano Tronconi; Massimo Di Terlizzi, whose wide-ranging practice covers tax work; Nathalie Brazzelli, an adviser to national and international groups on tax planning; and corporate taxation, transfer pricing and litigation specialist Guido Doneddu.

A&O Shearman has significant financial taxation expertise. The team also comprises fund and transfer pricing specialists. An adviser on tax, regulatory and accounting matters, Francesco Guelfi leads the group, which includes Elia Ferdinando Clarizia, who focuses on the tax aspects of banking, capital markets and corporate deals.

Andersen in Italy covers the gamut of tax advice, with particular expertise in the real estate, manufacturing, energy, technology, and banking and finance sectors. Maricla Pennesi has longstanding experience in international taxation and business reorganisation work, and Francesco Marconi is coordinator of the firm’s international tax service line in Europe.

Providing  tax, legal, estate and succession planning advice, Belluzzo International Partners‘ team is co-led by name partner Luigi Belluzzo, who works between the firm’s Milan and London offices; Daniele Carlo Trivi, an adviser on financial and international taxation, cross-border transactions, and restructuring; and national and international tax specialist Alessandro Saini.

Carnelutti Law Firm’s tax practice assists with transfer pricing, tax litigation, M&A-related tax structuring, and corporate compliance. The team is jointly led from Milan by Paolo Baruffi, who advises industrial and commercial companies’ senior management; and corporate tax, transfer pricing, advance ruling, and tax disputes expert Gilberto Comi.

With a track record in assisting MNEs and HNWIs, De Berti Jacchia Franchini Forlani has particular expertise in transfer pricing and permanent establishment tax matters. The team is co-headed from Milan by longstanding national and international taxation specialist, Massimiliano Gazzo, and Tiziana Zona, who is especially focused on transfer pricing.

Headed up by Rome-based corporate and international taxation specialist Sebastiano Sciliberto, Eversheds Sutherland Associazione Professionale's Italian team predominantly focuses on transfer pricing issues and tax litigation, particularly in relation to cross-border transactions. The team has a notably strong client base in the automotive, food distribution, agribusiness, and healthcare sectors.

Key tax areas for FIVERS Studio Legale e Tributario include M&A, private equity and business reorganisations. The team also advises on corporate, group, real estate, and financial transaction-related tax, along with private client taxation, transfer pricing, VAT and tax litigation. Francesco Mantegazza, Fabio Oneglia and Gianluca Pozzi co-head the group.

Hogan Lovells International LLP’s tax team in Rome covers the gamut of tax work. Promoted to Italy tax head in early 2023, Serena Pietrosanti acts for foreign and domestic multinationals on complex tax issues; support is provided by newly promoted counsel Maria Cristina Conte, who routinely advises on insurance and finance deal-related tax issues.

Operating as a tax boutique within a multidisciplinary law firm, Linklaters Studio Legale Associato‘ Milan-based tax practice is led by Roberto Egori, who provides tax advice on M&A, financings, capital markets, reorganisations, structured finance, and real estate deals. Egori is flanked by Fabio Balza, an adviser on M&A and private equity deal-related taxation.

With a significant track record in both national and cross-border tax work, Nunziante Magrone’s practice is jointly headed by Claudio Giordano, who advises on transfer pricing, dividend optimisation, royalties, international commerce-related VAT issues, and tax litigation; ‘excellent lawyer’ Carlo Sallustio; and Fabio Capezzone, who has notable hotel sector experience.

Pavia e Ansaldo‘s practice is particularly active in the tax side of manufacturing and private equity deals. The team covers tax litigation, transfer pricing, HNWIs’ private wealth issues, and M&A-related tax mandates. Marco Jannon is an M&A tax and international taxation expert, while Giuseppe Alessandro Galeano is ‘an outstanding professional’ who is valued for handling tax aspects of complex transactions and structures.

PwC TLS Avvocati e Commercialisti's Italy tax practice, which is able to leverage the impressive international PwC network, is headed up from Milan by Marco Meulepas, who specialises in advising multinational corporations on international and domestic tax matters. The team also includes experienced practitioners Nicola Broggi and Dario Sencar.

AC Avvocati e Commercialisti‘s Milan team assists with M&A-related taxation, and tax compliance, planning, due diligence and litigation. The principal figures are Angelo Carlo Colombo, who ‘has great strategic ability’, and Marilena Biella, an adviser on tax planning, transfer pricing and transactions, along with Luca Nicoletti and Roberto Rizzuto.

AndPartners Tax and Law Firm is experienced in energy, real estate, M&A and finance-related taxation. The team is co-led by tax expert Pietro Bracco, Daniela Delfrate, an adviser on the taxation of corporate conglomerates, and ‘very smart lawyer’ Luca Di Nunzio. Luca Romanelli is an international and EU tax specialist.

Bird & Bird’s Italian tax department advises individuals and private companies across a wide range of the taxation life cycle, including planning, compliance and litigation. The group, which is led by Gaetano Salvioli, also has longstanding experience in international tax and transfer pricing. Giuliana Polacco was made partner in May 2023.

Advising companies, partnerships, investment funds, trusts and individuals, Gitti and Partners’ team advises on both direct and indirect taxation. Diego De Francesco is an international taxation and cross-border transaction expert; Marco Ettorre is a tax defence specialist and Paolo Ferrandi provides tax advice to European funds. The highly experienced Gianluigi Strambi is also a Chartered Accountant with expertise  in direct and indirect taxation in sectors ranging from banking to real estate.

K&L Gates’ principal areas include advising alternative investment and real estate funds on tax issues. The Milan team also provides tax structuring advice on private equity and M&A transactions, along with assisting financial institutions with the taxation of financial instruments. Vittorio Salvadori di Wiesenhoff ‘always finds the best tax solutions’.

Providing a range of contentious and non-contentious assistance to companies and HNW individuals. LCA Studio Legale's full-service team advises on transactional and corporation tax, as well as indirect taxation and Patent Box procedures. Roberto Pellizzari heads the group, which includes January 2023 recruit Simona Passarelli. Gianmarco Tortora exited the firm in February 2024.

Acting for multinational corporations for over 30 years, LDP Tax & Law fields experts in international taxation, tax compliance, transfer pricing, M&A, corporate finance, private equity, and tax litigation. The team in Milan is co-headed by Giuseppe La Naia, who advises multinational groups’ subsidiaries, and tax and M&A expert Monica Di Oronzo.

Morri Rossetti e Associati‘s Milan tax team advises on corporate and real estate transactions, the acquisition and sale of equities, and company restructurings. The team is co-led by name partner Davide Attilio Rossetti, Daniela Pasquarelli, an adviser to international groups’ Italian subsidiaries, and tax litigation head Fabrizio Gaetano Pacchiarotti.

Simmons & Simmons’ tax practice in Italy advises on financings, M&A, restructuring, real estate, and transfer pricing and permanent establishment issues. The group also assists with pre-tax litigation settlements, tax litigation and tax rulings. Milan-based practice head Marco Palanca specialises in the taxation of structured finance transactions, financial instruments, and M&A. Irene Pellecchia was a new arrival in 2024.

Studio Tributario Tognolo's Milan practice specialises in international tax, business reorganisations, tax assessments, tax litigation, and transfer pricing. The team also assists with implementing tax control frameworks and Italian cooperative compliance programmes. Firm founder Paolo Tognolo leads the team, which includes transfer pricing and international taxation practitioner Francesco Spurio.

With energy, infrastructure, real estate, financial services, and insurance sector expertise, Ashurst’s Italian practice assists with tax advisory work, transactions, tax compliance and litigation. Michele Milanese is experienced in financial and corporate taxation, and the tax aspects of structured finance, securitisation, private equity, energy, and project and asset finance.

Boutique practice Cicala Riccioni & Partners specialises in disputes involving the tax authorities. The department has also developed notable expertise in cryptocurrency and crypto asset-related taxation. The group is co-headed from Rome by Carlo Cicala, who advises companies on tax law, and tax, commercial and bankruptcy law expert Alessandro Riccioni.

Eptalex Garzia Gasperi and Partners's Milan team is experienced in corporate taxation and transfer pricing, along with the tax aspects of wealth planning and management. Carlo Garzia advises on M&A-related tax and international taxation, including transfer pricing. Key support is provided by Alessandra Nitti, Stefano Barelli and Giacomo Petrizzelli.

Advising investment funds, along with financial and industrial businesses, Giovannelli e Associati Studio Legale's tax department specialises in direct and indirect taxation. It also assists with the tax issues concerning individuals, families and international sportspersons. Headed by Eugenio Romita, the team additionally focuses on tax litigation and pre-litigation matters.

Molinari Agostinelli's tax practice is experienced in extraordinary transactions and M&A deals, banking and finance-related tax issues, and the tax side to private equity, venture capital and real estate investment funds. Other areas are tax litigation, and international tax planning and tax ruling procedures. Tax head Ottavia Alfano joined from Di Tanno Associati in early 2022.

Valente Associati GEB Partners, a member of Crowe Global, an international network of independent accounting and advisory services firms, comprises specialists in tax planning, restructuring, criminal tax, and transfer pricing. Jointly led from Milan by Piergiorgio Valente and Marco Bolzoni, the practice also assists with tax litigation and international taxation.