Exclusive Italian member of Taxand

LED Taxand4

After taking the degree in Economics at Bocconi University of Milan, in 1985 Alfredo started his carrier in Andersen Legal where he became partner in 1997 and from then he acted as Managing Partner for the North-East part of Italy until 2002. After one year in Deloitte he joined in 2003 the tax law firm Fantozzi & Associati and developed significantly the activities of its Milan office acting as its Managing Partner. He founded LED Taxand with Guido Petraroli in 2018.

Alfredo has an extensive experience in the management of the tax issues involving Italian and multinational groups and financial investors. He advices on the tax matters of transactions (M&A, group restructuring, distressed companies, etc.) for industrial and financial groups and private equity firms. He has also strong competencies in international tax planning, transfer pricing and tax disputes. He has experience acting as Statutory Board member for various companies, including listed companies.

Alfredo FossatiManaging Partner

Guido Arie PetraroliManaging Partner

Guido has a Degree in Economics (Università Cattolica del Sacro Cuore in Milan) and a Master’s Degree in Corporate Tax Law. He began his career at Andersen Legal in 1990 and continued his practice in Ernst & Young Tax department since 1999. Later he moved to the firm’s New York office. From 2003 until 2017 he worked for Fantozzi & Associati in Milan, where he was a Partner. He founded LED Taxand with Alfredo Fossati in 2018.

Guido has over 30 years’ experience advising Italian and large multinationals and institutional investors on a wide range of tax matters. He focuses on private equity transactions. Guido also has an extensive experience in international tax planning, mergers and acquisitions, real estate transactions and reorganisations. He has a strong competence in the area of tax disputes litigations and Mutual Agreement Procedures.

About usLED Taxand is an Italian tax law firm with a recognised quality and high reputation of its professionals.

With currently approx. 30 tax advisors and office in Milan, LED Taxand is the Italian member of Taxand (www.taxand.com), the world’s largest independent tax organisation with more than 400 tax partners and over 2.000 tax advisors in over 40 Countries.

Thanks to attention to the Clients’ needs, the quality, experience, skills and team work of its Partners and Professionals, LED Taxand with its innovative approach to the tax practice places itself as a point of reference for tax matters.

5LED Taxand

Jean-Paul has a Degree in Economics and a Master’s Degree in Corporate Tax Law. He joined Andersen Legal in 1990 and Ernst & Young Tax department in 1999. He founded in 2007, with other EY tax professionals, an Italian tax boutique – Simonelli Associati – where he was partner until December 2017. He joined LED Taxand on January 2018.

Jean-Paul has over 30 years’ experience in advising Italian and international clients on extraordinary and reorganization transactions, as well as correlating activities of M&A. He deals with tax and corporate consulting in the IPO procedures and structured finance. Jean-Paul has an extensive knowledge of the real estate market and he matured a meaningful experience of real estate M&A and real estate companies/REIFs. Jean-Paul was visiting teacher of International Taxation at the SDA Bocconi and he is currently a member of some technical commissions of the Institute of Chartered Accountants in Milan, as well as a member of the International Commission of Italian Real Estate Association.

Jean-Paul BaroniPartner

Carlo graduated from the Bocconi University with a degree in Economics and with a degree in Law from the University in Milan. He started his career at Camozzi & Bonissoni, one of the major law firms in Milan, and joined the Tax Department of Ernst & Young since February 1998. Starting from 2007, he became a Partner at Simonelli & Associati law firm. Carlo joined LED Taxand on January 2018.

During his career, he worked mainly in corporate restructuring, acquisition structures, tax planning and tax due diligence fields. He worked for large company groups, operating in the following areas: Tyres and Cables, Investments, Construction, Publishing, and Automotive. Carlo was responsible for Tax litigation department at Simonelli & Associati.Carlo is author of different papers on tax matters and regularly co-operate with the tax review “Fiscalità e Commercio Internazionale”.

Carlo PolitoPartner

Fulvio has a Degree in Business Economics (CLELI – Economia e legislazione per l’impresa) from L. Bocconi University of Milan (1998) and he is a Member of Institute of Chartered Accountants and Auditors of Milan since 2003. He started his career at Kstudio Associato (KPMG Tax department) from 1999 to 2004, Studio Prof. Francesco Tesauro from 2004 to 2007 and Osborne Clarke – Studio Legale Associato from 2007 to 2010.

He worked for Fantozzi & Associati in Milan, since 2010 until 2017, and became a Junior Partner in 2014. He joined LED Taxand on January 2018. Fulvio has 20 years’ experience advising Italian and large multinationals on a wide range of tax matters. He focuses on Company and Group Taxation and on tax disputes litigations, but he also has a considerable experience in merger and acquisitions, private equity and international taxation.

Fulvio SogniPartner

Giorgio has a Degree in Economics from the Bocconi University in Milan. He worked for some mid-size tax firms during his career, with special focus on international clients.

Giorgio has over 20 years’ experience in advising Italian and large multinationals, and institutional investors on a wide range of tax matters. He focuses on corporate matters, reporting procedures, due diligence analysis, VAT matters. He also has an extensive experience in mergers and acquisitions and reorganisations.

Giorgio AlessandriPartner

Paolo Ruggiero has a Degree in Economics (Università Commerciale Luigi Bocconi Milano) and an advanced LL.M in International Taxation from the Leiden University (NL). He began his career in 2000 in a Milan boutique tax firm (studio Mayr). Later he moved to primary Italian tax firm such as Di Tanno e Associati in 2008 and Fantozzi & Associati in 2013, where he became a Junior Partner. Paolo joined LED Taxand on January 2018.

Paolo has more than 15 years of experience that he gained particularly in International taxation. He mainly focuses on private equity and real estate transaction, as well as international tax planning merger and acquisitions. He is also the author of several publications on international tax matters.

Paolo RuggieroPartner

Stefano has a Degree in Economics (Università Cattolica del Sacro Cuore in Milan). He started his career in 1995 as a financial advisor at a German boutique firm and subsequently joined Ernst & Young in 2001. He founded an independent advisory firm in 2008 and, starting from 2010, he set up a transfer pricing team to exploit his economic background and his experience in cross border transactions, valuation and corporate reorganizations.

He started to work with Fantozzi & Associati, where he was a Junior Partner from 2016 until December 2017. He joined LED Taxand on January 2018.Stefano has been advising domestic and international corporate clients and investors for more than 20 years. He has a significant expertise in the area of transfer pricing covering business reorganizations, IP and business valuation, documentation, tax disputes, APA, MAP and Patent Box.

Stefano BognandiPartner

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LED Taxand

Euplio has a degree in Law (Università degli Studi in Rome, La Sapienza) and a Master’s Degree in Tax Law. He began his career at KStudio Associato in 2003. In 2004 he moved to Maisto e Associati, where he continued his practice since 2016. Then he joined Grande Stevens Studio Legale Associato in Milan, where he was a Partner until December 2017. He is a Partner at LED Taxand since 2018.

Euplio has over 15 years’ experience advising Italian companies, large multinationals and institutional investors on a wide range of tax matters. He has assisted companies, groups and private equity funds in structuring and implementing complex transactions, both national and cross-border, dealing with going concerns, shareholdings, real estate portfolios, and in relation to the issuance of structured financial instruments and the granting of loan facilities. He has also gained a significant experience in the management of ruling procedures vis à vis the Italian Tax Authorities and in advising domestic and foreign clients in complex tax audits, pre-litigation and judicial settlements, as well as defence before Tax Courts.

Euplio IasconeJunior Partner

Katrin has a Bachelor’s Degree in Economics and Commerce and a Master’s Degree in Business Administration and Corporate Law (Università degli Studi di Verona) as well as a postgraduate Master’s Degree in Corporate Tax Law (Università commerciale Luigi Bocconi in Milan). She started her career at KPMG in 2008. In 2011 she moved to Hager&Partners where she worked first in the Bolzano office and later in the Milan office. She is a Partner at LED Taxand since September 2018.

Katrin is a bilingual (German and Italian) tax professional with significant experience advising Italian and Multinational Groups, with a special focus on clients located in German-speaking area, on a wide range of tax matters. She focuses on Company and International Taxation, but she has also gained specific experience in due diligence analysis, merger and acquisitions and VAT matters.

Katrin OberhauserJunior Partner

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About

We do tax, and only tax. No audit or attest issues. That’s why we can focus entirely on advising and supporting you to adopt best practices, become more cost-efficient and reduce the burden that tax issues bring.

Taxand at a glanceWe are the worlds largest independent tax organisation with more than 400 tax partners and over 2,000 tax advisors in over 40 countries.

Stronger in partnershipWe’re passionate about working together. We’re committed to applying our shared knowledge, experience and expertise to ensure the best result, as we understand the link between tax efficiency and business success.

One organisation of member firmsWith a handpicked, dedicated firm delivering tax advice in each of the countries we serve, it’s easier than ever to access first-class tax advice globally. Our approach is personal; our focus is global.

People are at the heart of the organisationEvery Taxander contributes a wealth of tax expertise, commercial acumen and keen analytical insight. You can trust in their passion to advise and support you, at every stage.

Truly globalWe don’t just go above and beyond. We go across borders. Working across continents and all areas of tax means we can advise you whatever your tax issues are and whenever they arise.

Thinking strategicallyTaxand has evolved into an integrated worldwide organisation of leading experts with complementary skills and experience. Count on us to anticipate and advise on the tax implications associated with your strategic business decisions.

Your global tax partner

LED Taxand8

LED Taxand

Service lines

Our activity covers the taxation of corporations.LED Taxand offers customized tax assistance, offering consultancy relating to direct and indirect taxes, fiscal and corporate aspects and opinions. We provide assistance on tax and corporate issues related to extraordinary transactions.

LED Taxand develops innovative solutions that allow the optimization of the tax framework. It is also given assistance in the phases prior to the conclusion of partnership agreements even through the activities of tax due diligence. For international groups such activity is carried out in partnership with Taxand.

Corporate TaxationFulvio Sogni

Giorgio Alessandri

Partners contact

VAT and GST have a huge impact on your business.Our indirect tax advisors help you plan and develop efficient indirect tax structures.We manage indirect taxes in the most efficient way. We get to know your business model, internal organisation, supply chain and industry in-depth before advising the best technical route for you.

Indirect TaxPartners contact

Fulvio Sogni

Financial services clients are facing an evolving array of challenges in the current economic climate including increased regulatory scrutiny, legislative changes and more stringent capital requirements.Our activities aim to solve tax law issues related to financial instruments intended for the Italian market, structured finance transactions, and Italian and foreign collective investment schemes.

LED Taxand deals, inter alia, with tax advice for issuance and allocation of financial and insurance instruments, structuring of financing for M&A and project financing, securitization.

Financial ServicesEuplio Iascone

Partners contact

Thanks to our bilingual tax advisors (Italian and German) and belonging to Taxand – the world’s largest independent tax organisation – LED Taxand is the ideal partner for Italian companies investing in German speaking countries, and vice versa.Our German desk cooperates constantly with Taxand professionals in Germany, Austria and German Switzerland and is therefore able to assist clients with investments and deals in these countries, as well as all the legal and tax aspects at the highest levels. LED Taxand is also able to support clients from German speaking countries in Italy with competent advice.

LED Taxand is your valuable partner for innovative and client-oriented tax advice, allowing your business needs to be met.

German DeskKatrin Oberhauser

Partners contact

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LED Taxand

The success of a business relies on the people behind it.We believe in protecting both you and your business so each can thrive.From real estate to trusts and tax planning for succession, we are your trusted advisor for tax and related issues for bigger picture assurance.

LED Taxand advises individuals in the resolution of tax issues related to transfer of residence, financial investments and in general with the optimization of personal taxation. LED Taxand provides tax advice in the establishment and administration of trusts and family foundations.The Firm assists companies wishing to offer incentive schemes for their employees.

Private Client ServicesEuplio Iascone

Partners contact

We work with clients on M&A transactions to ensure that they are structured efficiently.Our commitment to responsiveness ensures that we- and you – keep up with the extremely rapid pace of today’s M&A transactions. Our global capability allows us to look outside the local context to achieve the results you need.

Our Partners have developed specific experience in assisting Private Equity Funds in relation to optimization of corporate and tax structure for investments and tax due diligences. Taxand allows the Firm to provide advice regarding acquisitions of international groups, using an integrated team of professionals specialized in such transactions.

M&A TaxPaolo Ruggiero

Partners contact

Real estate transactions have become more complex than ever before.So ensure your investments are achieving the best possible performance after tax with dependable, cross-border advice from expert advisors. Our team of real estate specialists deliver guidance through the entire lifecycle of your investment. From giving you the advantage in industry and tax negotiations and closing deals to drawing on our specialised transaction level knowledge, you’re always one step ahead.

In particular, our Partners developed specific expertise in structuring the purchase, disinvestment of business real estate portfolios, residential or industrial with the use of the most effective tax structure. Partners in LED Taxand have significant experience in tax advice to asset management companies, in transactions involving real estate funds and SIIQ.

LED Taxand has been awarded the prestigious “2018 Tax Real Estate Firm of the Year” title during the Legalcommunity 2018 Tax Awards ceremony.

Real Estate TaxJean-Paul Baroni

Paolo Ruggiero

Partners contact

Led Taxand provides a comprehensive range of inbound and outbound tax services.Our Firm and its worldwide Taxand organization have the resources and the experience to help Client’s cross-border needs.We are the world’s largest independent tax organization with more than 400 partners and over 2.000 tax advisors in 50 Countries.Wherever you’re based, whatever your tax issues, our organization can help turn your tax challenges into strategic solutions that will work for you and your business, both today and long-term.

International TaxPartners contact

Alfredo Fossati

Guido Arie Petraroli

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LED Taxand

With tax administrations around the globe becoming increasingly disputatious, exposure to global task risk is greater than ever.We will be there to support you through the challenges of a tax audit or controversy, through to the litigation stage (if necessary), ensuring the most thorough and strategically sound advice.

We deliver a range of tax disputes resolution services with a global focus:

• Managing relationships with the tax authorities;• Advising on Courts´ Case Law development and Tax Administration position in each jurisdiction;• Defining your best strategy to cope with multiple jurisdictions Tax Audits;• Tax audit and controversy support in domestic and international tax issues, such as alleged PE in Italy and VAT frauds;• Defending your tax position before the courts; ECJ disputes resolution.

Tax DisputesCarlo Polito

Partners contact

Our team of dedicated experts work as an integrated team to help you approach TP and business restructuring arrangements to meet commercial and operational needs.It’s more than just risk management. You might need to adapt your pricing policies to meet legal and economic requirements. Or restructure to improve efficiencies and drive business performance. Whatever your approach, we’ll guide you to the most logical arrangement.LED Taxand has a multidisciplinary team of highly competent and qualified professionals in different areas of intervention. Our Firm, in connection with Taxand, is able to provide coordination for implementation of measures targeted at the same time in different tax jurisdictions. The range of services offered include:

• analysis of the business model, definition of transfer pricing policies and corporate restructuring;• company evaluations and intangible assets;• assessments on arms ‘length royalty rates;• audit support;• negotiation of mutual agreements and arbitration procedures;• advance pricing agreement services;• IP planning and structuring;• assistance in Patent Box access regime;• benchmark analysis for any type of transaction (goods, services and financing);• preparation of the documentation on transfer pricing both locally and globally;• assistance during tax audits.

TP & Business RestructuringStefano Bognandi

Partners contact

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LED Taxand Studio Legale Tributario - Via Dante, 16 – 20121 Milantel: +39 02 494864 - fax: +39 02 494864864 - email: studiomi@led-taxand.it - PEC: led-taxand@legalmail.it - www.led-taxand.it

VAT number: 10122630964