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Fabrizio Alimandi

Partner

Portrait ofFabrizio Alimandi

Fabrizio Alimandi

Partner

Contact
CMS Adonnino Ascoli & Cavasola Scamoni
Galleria Passarella 1
20122 Milan
Italy
Languages Italian, English

Fabrizio Alimandi began his collaboration with the Firm in 2007. Working in the Milan office, he provides consulting in relation to Italian direct taxes (IRES/IRAP) and indirect taxes (VAT), international taxation, tax planning, transfer pricing and extraordinary transactions. 

Fabrizio started his career in a Roman tax firm and consolidated his experience in the international taxation department of a big 4 accounting firm.  He also worked for CMS in London. 
He is a publicist and is a regular speaker at both national and international conferences.  He co-heads the international treaty study group for the avoidance of double taxation and European Union tax law. He is member of the Vigilance Body (so called “231”) of major multinational companies.

Nominated as next generation lawyer in Italy by The Legal 500 and rising star by the Expert Guides journal.
 

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Memberships & Roles

  • Order of Certified Public Accountants of Rome
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Education

  • 2007 – Admitted to the Registry of Certified Public Accountants, Auditors and Advisors of Rome
  • 2002 – LUISS Guido Carli University of Rome, Degree in Business Economics
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Expertise

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06/02/2024
Razion­alizza­zione e semplificazione delle norme in materia di adempimenti...
1.  Novità in tema di dichiarazioni fisc­ali1.1.     Revisione dei termini di presentazione delle dichiarazioni fiscali (art. 11)1.2.     Esclusione della decadenza dal beneficio in caso di mancata...
Newsletter
26/01/2024
CMS Expert Guide to Mastering OECD's Pillar Two in Italy
1. Has there been a formal indication of the intention to implement Pillar Two/GloBE rules? Yes. 2. What is the implementation status of Pillar Two/GloBE rules? Legislative Decree No. 209/2023 was published...
Expert Guide
Comparable
24/07/2023
The decision of the Supreme Court on the taxation of capital gains on “sig­ni­fic­ant...
The Supreme Court with the decision No. 21261 of 19 July 2023 has acknowledged the illegitimacy of the Italian tax regime applicable to capital gains deriving from the transfer for consideration of a...
Newsletter
03/05/2023
Real estate transaction costs and taxes in Italy
1. Due diligence costs for the purchase of real estate 1.1 Municipal search Cost Time-based cost plus out-of-pocket expenses (e.g. for administrative fees, copies). VAT 22% 1.2 Utility search (each...
Expert Guide Real Estate
18/03/2020
Coronavirus Tax Relief Measures
The following is a summary of some of the tax provisions that have been introduced in Italy by the Decree Law no. 18 of 17 March 2020 (hereinafter the “Decree”), better known as the “Cura Italia”...
Newsletter
06/06/2018
Tax avoidance in a globalised world
This Guide illustrates the ongoing development of anti-avoidance tools on every continent. Africa, Europe, Latin America and Asia are equally concerned. Inspired by the OECD and stimulated by European...
Guide
31/07/2017
What is Europe Doing About Tax Avoidance?
This article is the first in a four-part series looking at global tax avoidance practices and the measures being adopted to combat them. The Anti-Tax Avoidance Directive of the European Union is con­sidered...
Publication
13/01/2017
Business Implications of BEPS
Three years ago, following the 2013 Saint-Petersburg summit, the G20 leaders made the following statement: “In a context of severe fiscal consolidation and social hardship, in many countries ensuring...
Law-Now Tax
06/12/2016
Business Implications of BEPS
Three years ago, following the 2013 Saint-Petersburg summit, the G20 leaders made the fol­low­ing state­ment: “In a context of severe fiscal consolidation and social hardship, in many countries en­sur­ing that...
Guide
31/08/2016
BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate...
The OECD BEPS project Action 6 identifies tax treaty abuse and, in particular, treaty shopping, as one of the most sig­ni­fic­ant sources of BEPS concerns.  Corporate tax revenues have been falling across OECD...
Publication
26/01/2011
First European IPO of 2011: CMS Germany and CMS Italy advise Italian SPAC...
Press releases
24/11/2010
Tax Connect Flash | Italy: guidelines on transactions with black-list countries
General background Article 110(10) and (11) of the Italian tax code provides that no deduction is allowed to Italian persons for costs and expenses derived from transactions with entities in non-EU states...
Publication
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