Transfer Pricing 2025

ITALY Law and Practice Contributed by: Marco Valdonio and Gabriella Cappelleri, Maisto e Associati

Maisto e Associati was established in 1991 as an independent Italian tax law firm with offices in Milan, Rome and London. Over the years, the firm has grown consistently and now has over 60 professionals, including 15 partners and two of counsel, with consolidated experience in managing complex domestic and multi-juris - dictional cases. It has a long tradition of trans - fer pricing work, with a dedicated team that has a depth of expertise in assisting multinational groups with reference to all issues connected to transfer pricing. Maisto e Associati has an

outstanding track record in the negotiation of unilateral and bilateral advance pricing agree - ments, requests for unilateral recognition of the downward adjustment of the income of a resident company following a transfer pricing adjustment carried out by the fiscal adminis - tration of another state, competent authorities procedures for the management of tax disputes concerning the adjustment of the profits of as - sociated companies, and assistance on transfer pricing audits.

Authors

Marco Valdonio is a partner of Maisto e Associati with a wealth of skills in transfer pricing matters, including drafting and negotiating APAs and agreements with the Italian

Gabriella Cappelleri joined Maisto e Associati as an of counsel in December 2015 having previously been head of the APA Office at the Italian Revenue Agency where she was

Revenue Agency, the definition of tax controversies through settlement procedures as well as extraordinary transactions. He advises clients on the tax aspects of M&A, taxation of financial instruments and real estate transactions. His activity also covers assistance on international taxation matters. He was admitted to the Association of Chartered Accountants in 2002. He joined Maisto e Associati in 2000, after working for another tax law firm and has been a partner since 2011.

responsible for APA procedures and transfer pricing issues and drafting regulations and other guidance. Gabriella was the delegate for Italy at the OECD’s Working Party No 6, which is responsible for updating the OECD Transfer Pricing Guidelines, and a member of the working party set up by the Italian Revenue Agency for the implementation of the OECD-G20 Action Plan on the BEPS project in Italy.

200 CHAMBERS.COM

Powered by