History

Just after World War I, Antonio Uckmar took up law practice alongside academic work. A seminal work is his “The Law of the Register,” published in 1924.
In 1926 he founded the journal “Law and Tax Practice,” at a time when tax law was in its infancy even in the legal profession. Antonio Uckmar also initiated the establishment of a library specializing in tax law, which currently consists of more than 20,000 volumes.

After World War II, there was an increase in the tax burden and greater complexity of tax regulations as a result of the shift from an agricultural economy to an industrial and commercial economy. In this context, beginning in 1946, the firm shows a remarkable development due to the increasingly widespread and pressing demand for assistance from businesses and individuals.
Antonio Uckmar, a professor at the University of Genoa since 1930, admonished several times that, in order to deal with tax issues, in-depth knowledge of other branches of law is indispensable.As a result of this approach, the ranks of collaborators have expanded over the years, and the firm’s activities have extended to various branches of civil, commercial and administrative law.

In 1947 his son Victor joined the firm, then professor emeritus at the University of Genoa, adjunct professor at the University of Bologna and Luiss for International Tax Law, president of the Centro di Ricerche Tributarie dell’Impresa (CERTI) at the Università Commerciale Luigi Bocconi, director of the Instituto de Derecho de la Universidad Católica de Salta (Argentina) and professor honoris causa at the University of Buenos Aires.

It is impossible to summarize here the positions held by Professor Victor Uckmar in scientific journals, research committees and organizations, professional associations, Italian, foreign and multinational companies, banks and insurance companies, or, in other words, the role he played in the development of tax law, in Italy and around the world, as we cannot count the students who, in the four corners of the planet, carry on his teachings today and cherish his indelible memory.

Studio Uckmar has recovered from the centuries-old traditions of the Genoa of merchants and bankers the commitment to work, international openness and the need to meet market changes. In turn, the firm has provided an example of forensic culture and practice characterized by deep ethical rigor and a particular sensitivity to economic and social contexts. This approach has also been extrinsic through an ongoing commitment to the training of several generations of professionals, which resulted in the establishment of the Antonio Uckmar Foundation in 1999.

The Foundation aims to continue the work of Antonio and Victor Uckmar by promoting research and studies in tax law in his memory. In addition, the Foundation edits and promotes the two journals “Tax Law and Practice” (1926) and “International Tax Law and Practice” (1999) of which Victor Uckmar was Director until 2016 and which are now edited and managed by his students.