ITALY Trends and Developments
Trends and Developments Contributed by: Guglielmo Maisto, Marco Cerrato, Alessandro Bavila and Stefano Tellarini Maisto e Associati
Maisto e Associati was established in 1991 as an in - dependent Italian tax law firm. Comprising over 70 professionals, including 16 partners, operating from its Milan, Rome and London offices, Maisto e Asso - ciati has developed unique expertise in the private client and wealth management area and has a highly experienced team dedicated to the sector. The firm advises on efficient estate planning, transfer of busi - nesses, lifetime asset transfers and ownership struc - tures, having developed wide-ranging expertise in
trusts, foundations, and financial and insurance prod - ucts. It has been very active assisting clients moving to Italy under the Italian lump sum tax regime, and in giving tax advice to artists and sportspeople, and has well-established experience in the tax structur - ing of charities and other non-profit bodies. Maisto e Associati also handles complex tax litigation and pre-litigation settlements concerning high-net-worth individuals.
Authors
Guglielmo Maisto founded Maisto e Associati in 1991. He is a professor of international and comparative tax law at the Università Cattolica di Piacen - za. He is the honorary president of the International Fiscal Association, a
Alessandro Bavila is a partner at Maisto e Associati and an Italian lawyer with consolidated expertise in international taxation, personal and estate planning, trusts and taxation of individuals. He is a visiting lecturer at
member of the Board of Trustees of the International Bureau of Fiscal Documentation in Amsterdam, a member of the Practice Council of New York Univer - sity School of Law’s International Tax Program, and a member of the Board of the American Chamber of Commerce in Italy.
the LLM programme of the University of Amsterdam and is regularly invited to speak at conferences on tax topics. He is a member of TIAETL (International Acad - emy of Estate and Trust Law) and PAIAM (Profes - sional Advisors to the International Art Market), as well as an international fellow of ACTEC (American College of Trust and Estate Counsel). Since 2023, he has been a member of the board of the Italian branch of STEP (Society of Trust and Estate Practitioners).
Marco Cerrato is a partner at Maisto e Associati and an Italian tax lawyer assisting corporate and individual clients with tax litigation and regulari - sation procedures as well as tax audits and tax dispute resolution
Stefano Tellarini is a partner at Maisto e Associati. He advises high-net-worth individuals on estate and succession planning, transfers of businesses, lifetime transfers and asset govern - ance. In particular, he advises private
including tax settlements, mutual assistance and tax arbitration proceedings. He is also retained by banks and family offices for generational planning, lifetime asset transfers and ownership structures, transfer of residence to/from Italy and taxation/structuring of art collections. He has acted as a consultant to the Italian government. Marco is currently Chair of the STEP Europe Regional Committee and a member of the Policy Committee of Step Worldwide.
clients, in Italy and abroad, on the analysis of the tax ramifications of complex financial products, invest - ment instruments and real estate structures. He also assists domestic and international clients with poten - tial tax controversies and tax dispute resolution through settlements. He is the author of many publica - tions on domestic and international tax law and is a frequent speaker at conferences on Italian tax matters.
348 CHAMBERS.COM
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