The Uckmar firm, as a Partnership of Professionals, has a long and
renowned experience in domestic and international tax law matters
dating back to 1922, when it was founded in Genoa by Antonio Uckmar.
After the First World War, Antonio Uckmar began practising law besides
his university activity. A milestone in legal literature is his
commentary on registration tax, published in 1924. In 1926, he founded
the magazine “Diritto e Pratica Tributaria” (Tax law
and Practice), in a time when tax law was at its very beginning
in the forensic practice. Antonio Uckmar was aware of the importance,
in that field, of gathering even unstructured data: this research
activity led to the creation of a library dedicated to tax law,
currently including over 20,000 volumes.
After the Second World War, a heavier tax burden and increasingly
complex tax regulations arose from the conversion of the agricultural
economy into an industrial and commercial economy. In this framework,
starting from 1946, the Firm has been remarkably developing thanks
to the increasingly widespread and urgent demand for assistance
from companies and individuals.
Antonio Uckmar, professor since 1930 at the Genoa University, had
repeatedly pointed out that tax matters can be successfully tackled
on the basis of an in-depth knowledge of the other branches of law:
as a result of this approach, the team of his cooperators has grown
over years and the Firm’s activity has thus covered various
branches of civil, commercial and administrative law.
In 1947, the Firm was joined by his son Victor, currently acting
as emeritus professor at the Genoa University and President of Centro
di Ricerche Tributarie dell’Impresa (CERTI) (Tax Law Research
for Companies) within the University of Economics Luigi Bocconi,
as well as Headmaster of the Instituto de Derecho de la Universidad
Católica de Salta (Argentina).
The Uckmar Firm has been characterized by its working commitment,
international standing and focus on the market’s needs in
the wake of the centuries-long tradition of merchants and bankers
in Genoa. In its turn, the Firm has been regarded as an example
of forensic practice and culture supported by deeply rooted ethical
principles and particular sensitiveness to economic and social contexts.
This approach has also resulted in a constant commitment to train
many generations of professionals, thus giving rise, in 1999, to
the Antonio Uckmar Foundation.
The Foundation is designed to continue Antonio Uckmar’s teaching
by promoting tax law research and studies in his memory. Moreover,
the Foundation edits and promotes the two magazines "Diritto
e Pratica Tributaria" (Tax Law and Practice) (1926) and "Diritto
e Pratica Tributaria Internazionale" (International Tax Law
and Practice) (1999) directed by Victor Uckmar.