HEADQUARTERS
Genoa / Milan
studioge@uckmar.com
studiomi@uckmar.com
AREAS OF ACTIVITY
– Tax and corporate law, international taxation, financial taxation, M&A transactions, tax planning for corporations and individuals, tax and corporate litigation, consultant to Istat in the project “Measuring New Variables on the Structure and Activities of Multinational Enterprises”; participated in the research project on the tax aspects of Emission Trading conducted by Studiare Sviluppo Srl.
– President of the ICC Italy Tax Commission.
– Chairman of the Board of Statutory Auditors and Supervisory Board of Volkswagen Financial Services S.p.A.
– Chairman of the Board of Statutory Auditors of Volkswagen Mobility Services S.p.A.
PROFESSIONAL QUALIFICATIONS
Partner of the Firm since December 2006
– Lawyer
– New York Bar
– Cassation lawyer since 4/22/2016 following qualification by examination under Article 22 Law 247/2012
TRAINING
– Harvard Law School: International Tax Program.
– University of Pisa: PhD in Private Law.
– University of Genoa: Law degree 110/110 with honors and dignity of press.
– University of Mainz: Johannes Gutenberg Erasmus Program.
– University of Chieti-Pescara: PhD in tax law
LANGUAGES
English, German and Spanish (very good level), French
Publications
PUBLICATIONS, REPORTS AND ARTICLES
– L’estinzione degli enti tra successione e responsabilità: dalle premesse civilistiche alle soluzioni tributarie, CEDAM, Padova, 2023
– The 2022 and 2023 Italian windfall profit (?) tax(es) on the energy sector: lessons to be learned, in Diritto e Pratica Tributaria Internazionale, 2023/2, pp. 367-402
– DAC 6 and the reporting requirements of aggressive international tax planning transactions: the American inspiration and the new role of practitioners, International Tax Law and Practice, 2021, 4, 1522.
– The Italian web tax, between European aspirations and international reality, in Journal of the Guardia di Finanza, 2021, p. 655.
– The car vignette and “young historians,” in Dir. Prat. Trib. 1/2020.
– The Financing of the Regions, in AA.VV., edited by L. Del Federico and C. Verrigni, Public finance in the various levels of government, Giappichelli, 2019.
– Fiscalité Internationale, 2019, nn. 1, 2, 3, 4.
– 2019 – The Taxation of Business Income from the League of Nations to the Digital Economy, in AA.VV., edited by Glendi-Corasaniti-Oliva-de’ Capitani di Vimercate, Per un nuovo ordinamento tributario, CEDAM, 2018.
– On the nature of the anti-avoidance assessment notice under Article 10-bis and its relationship with the principle of unitary assessment, in Dir. Prat. Trib., 2016/5, p. 1870.
– Voluntary Disclosure for Trusts and Foundations, in Dir. Prat. Trib. Int., 2014/4
Star companies, in Dir. Prat. Trib. Int., 2015/4.
– On the constitutional illegitimacy of facilitative provisions on transfers of companies and corporate interests free of charge and by succession, in Dir. Prat. Trib. Int., 2014/4.
– The shadow flags, in Proceedings of the conference Il Mare e il Fisco, Nola October 24-25, 2014 (CEDAM ebook).
– About to be Published The Taxation of Business Income from the Society of Nations to the Digital Economy, in the CEDAM conference proceedings volume.
– Shares and similar securities, in G. Corasaniti (ed.), Financial instruments in business taxation, Egea, 2013 (co-authored with O.D. Piccoli).
– The nullity of contracts as a penalty for violation of tax provisions, in Treatise on Real Estate Law, Vol. II, (edited by) G. Visintini, CEDAM, 2013.
– Nonprofit entities: theoretical profiles of the tax regime in Italy and abroad, in Proceedings of the conference Nonprofits and professionals: issues and proposals, Bocconi University of Milan, October 3, 2013.
– Reorganization transactions, bilateral conventions and protection of the tax system: the DMC case opens another chapter in exit taxation, in Dir. Prat. Trib. Int., 2013/2.
– Fiscal federalism in the United States of America, in Dir. Prat. Trib., 2012/5.
– Taxation of Intercompany Dividends under Tax Treaties and EU Law: Italy, in Maisto (editor), Taxation of Intercompany Dividends under Tax Treaties and EU Law, IBFD, 2012.
– International Cooperation in Assessment and Collection, in The Concentration of Collection in Assessment (Proceedings of the conference held in San Remo on June 3 and 4, 2011, Padua, Italy, 2011.
– The credit for taxes paid abroad (forthcoming edited by G. Moschetti): text of the lecture given at the international tax law meetings organized by the University of Padua.
– The eligibility of credit for foreign taxes and the nondeductibility of manufactured payments in a decision of the Provincial Tax Commission of Reggio Emilia straddling tax avoidance and tax evasion, forthcoming in Riv. Dir. Trib., Part V.
– The taxation of income from currency transactions in the FOREX market between letter c-ter, quater and quinquies of Art. 67 tuir, in Financial Instruments and Taxation , no. 3, 2011, pp. 123.
– Lhe CTP of Bergamo declares the incompatibility of the CFC regime with the provisions of conventions for the avoidance of double taxation, in Financial instruments and taxation , 1/2010.
– The application of outbound withholding taxes on dividends in three rulings of the CTP of Pescara, in Dir. Prat. Trib. Int., 1/2010, II, 537 (at www.dpti.it).
– The emissions trading scheme: accounting and tax aspects, in Dir. Prat. Trib., 2010, I, 15.
– Il rimpatrio, in Lo scudo fiscale (edited by Studio Uckmar, Milano Finanza, Italia Oggi), Milan, 2009.
– Brief critical notes on the Supreme Court’s interpretation of the taxation of severance pay in international cases, in Dir. Prat. Trib., 2009, II, 691.
– Handbook of International Tax Law (with V. Uckmar and G. Corasaniti), Cedam, 2009.
– VAT/GST and Direct Taxes: How to Distinguish?, working paper for the conference VAT and Direct Taxation: differences and similarities organized by the University of Vienna, March 26-28, 2009, in Riv. Sc. Fin. Dir. Fin., 2009, I, 289 and in Value Added Tax and Direct Taxation: Similarities and Differences, edited by M. Lang-P. Melx-E. Kristofferson, Vienna, 2009.
– La nociòn de establecimiento permanente en el comercio electrònico, in Impuestos sobre el comercio internacional, 2008.
– Brief notes on transfer of residence and entry of assets into the Italian tax sphere, in Dir. Prat. Trib., 2008, II, 33.
– The OECD’s new proposals on mutual agreement procedures for resolving international tax disputes, in Proceedings of the conference celebrating 80 years of Diritto e Pratica Tributaria, Genoa, February 9-10, 2007.
– The tax recognition of values recorded as a result of virtuous business combination transactions, forthcoming for Sole24Ore.
– The new presumption of tax residence of Ires subjects, (co-authored with Corasaniti) in Dir. Prat. Trib., 2007, 97.
– Irap and vat: two opposite taxes, in Dir. Prat. Trib., 2006, 1287.
– Merger with Abertis penalizes minority shareholders, in Italia Oggi, May 30, 2006.
– Irap issue returns to sender, in Italia Oggi, March 16, 2006.
– The Court of Justice and the most-favored-nation clause in the D. case. Aka about-face: international law prevails over EU law, in Dir. Prat. Trib. Int., 2005, 1081.
– Letter to the President of the European Court of Justice Concerning the Italian Irap and the European VAT, (with Oldman, Bird and Cnossen), in Dir. Prat. Trib. Int., 2005, 358.
– Taxes on transfer of residence abroad, in Corso di diritto tributario internazionale, edited by V. Uckmar, Padua, 2005.
– The protection of privacy in tax inspections, in Code of Tax Inspections, edited by V. Uckmar and F. Tundo, Piacenza, 2005.
– Outsourcing and taxation, in ICC Legal Handbook on Global Sourcing Contracts, ICC publication No. 663, Paris, 2006.
– The pros and cons of the Italian Irap, in Tax Notes International, May 2004, 639.
– The European Court of Justice rules on exit taxes: remarks about the freedom of establishment in the EU, in Dir. Prat. Trib. Int., 2004, 1139.
– Irap: some considerations pending the proposed repeal, in Dir. Prat. Trib., 2004, I, 1167.
– Competition law between the Constitution and EU law, in The Dialogue between the Courts, edited by Navarretta-Pertici, Pisa, 2004.
– The regional tax on production activities, in Dir. Prat. Trib., III, 2003, 1045.
– The notion of residence in EU and domestic law, (co-author) in Corr. Trib., 2002, 3338.
– The final consumer’s standing in VAT matters, in Dir. Prat. Trib., 2002, II, 507.
The IRS and the Law – The Discussion
