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Federico Raffaelli

Partner
Co-Head of CMS Tax Group

CMS Adonnino Ascoli & Cavasola Scamoni
Via A. Depretis 86
00184 Rome
Italy
Languages Italian, English

Federico Raffaelli joined the firm in 1997 and became Partner in 2008.

He is an expert in national and international tax law and assists blue-chip national and international companies in the property, publishing and energy sectors.
He focuses primarily on corporate and tax consulting in the contexts of direct and indirect taxes, following corporate reorganisations, transfers of holdings and companies and financing and refinancing operations. He has also acquired significant experience assisting and representing companies and individuals in litigation and pre-litigation proceedings.

He also provides consulting services in relation to the international taxation of individuals, in particular on problems related to the monitoring of foreign assets, the application of double taxation treaties and the taxation of income from foreign sources.

He is an auditor in major national and international companies.
Since 2014 he has been a member of the “Direct Taxes – Business Income” study group of the Association of Certified Public Accountants, Auditors and Advisors of Rome.
He is a lecturer, advisor and speaker for various Master’s programmes, training courses and conferences both in Italy and abroad.

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Education

  • 1999 – Member of the Registry of Certified Auditors
  • 1995 – University of Rome “La Sapienza” (Italy), Master in international tax law
  • 1994 – Member of the Association of Professional Accountants of Rome
  • 1993 – University of Rome “La Sapienza” (Italy), Degree in Economics and Business
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05/06/2024
CMS Expert Guide to Holding Company Regimes in Italy
Specific holding company regime(s) Italy offers a variety of tax benefits specifically for holding companies. The availability of these can depend on the business the holding company pursues – i.e...
Comparable
26/01/2024
CMS Expert Guide to Mastering OECD's Pillar Two
Our comprehensive online guide, compiled and coordinated by Olivier Teixeira, provides detailed insights into how these changes are being implemented under Pillar Two across various jurisdictions, offering...
Comparable
18/01/2024
Global Reach, Local Insight: European Investment Tax Guide for Emerging...
Welcome to the December 2023 edition of "Global Reach, Local Insight: European Investment Tax Guide for Emerging Markets". This comprehensive guide is an essential resource for European investors and financial professionals seeking to navigate the complex tax landscapes of key emerging markets. In this edition, we focus on six dynamic economies: Brazil, Chile; China, Colombia, Peru and the United Arab Emirates (UAE). As European investment continues to expand globally, understanding the unique tax environments of these emerging markets is critical to strategic planning and successful operations. Each of these jurisdictions offers unique opportunities and challenges, shaped by their individual economic, political and cultural landscapes. Our guide is designed to give you an overview of each of these jurisdictions, providing up-to-date information on tax regulations, compliance requirements and strategic approaches to tax planning. Whether you are an experienced investor in these markets or exploring new opportunities the guide will serve as your navigator through the complexities of cross-border taxation in these emerging markets. We are confident that the guide will be an invaluable tool in your investment journey, helping you to make informed decisions and capitalise on the diverse opportunities these markets offer. Should you have any questions or require further clarification, we encourage you to contact our local contacts listed in each section of the guide. They are well placed to provide you with specific advice and support tailored to your individual investment needs.
07/12/2023
CMS Expert Guide on taxation of charity donations for EU
The ongoing invasion of Ukraine by Russia has brought to the forefront the critical role that various charity organisations play in Europe in providing essential support and relief to those in need. As...
Comparable
09/11/2023
Restyling of the tax regime applicable for individuals transferring their...
Based on draft legislation approved by the Italian government on 16 October 2023, the tax relief for impatriate individuals (“the Impatriate regime”) may potentially be subject to a major overhaul...
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...
04/05/2023
CMS Annual Tax Conference 2023
We are delighted to invite you to attend our annual CMS Tax Conference 2023.   Our special guest speaker Prof. Dr. Werner Haslehner, University of Luxembourg, will describe how the EU tax environment has evolved over the past few years and how Luxembourg is dealing with EU initiatives and developments in terms of economic substance.   A panel of CMS experts will then discuss the position of foreign jurisdictions when it comes to analyse the economic substance of intermediate Luxembourg holding companies, taking into consideration notably the notion of beneficial ownership and the future requirements to be imposed by ATAD 3.   Towards the end of the conference you will have the opportunity to continue discussions and meet with CMS experts in tax law from across Europe during a drink on the amazing rooftop of the conference venue "SixSeven". Agenda 16:30 - 17:00:  Registration & welcome drinks17:00 - 17:05 : Welcome - Frédéric Feyten, Managing Partner CMS Luxembourg17:05 - 17:30: Opening Keynote - Prof. Dr. Werner Haslehner, University of Luxembourg17:45 - 18:30: Roundtable dis­cus­sion: Mod­er­ated by Frédéric Feyten (CMS Lux­em­bourg)Ag­nès de l'Estoile-Campi (CMS France)Tillman Kempf (CMS Germany)Carlo Gnetti (CMS Italy)Diego de Miguel Hernando (CMS Spain)Anna Burcher (CMS UK)from 18:30: Networking drinks
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...
18/08/2022
CMS Tax Global Brochure
Over the past two years, enterprises, governments and citizens have grappled with unparalleled technological evolution and new business models, as well as significant tax reforms, regulatory changes...
21/06/2022
CMS appoints six new practice and sector group heads
CMS is pleased to announce new heads for four of its international expertise groups. All CMS lawyers work in cross-border groups across more than 40 countries worldwide that are structured according to...
24/11/2020
Law and regulation of Covid-19 tax relief in Italy
Value Added Tax Extension of deadlines of VAT payments:for taxpayers with an amount of revenues not exceeding EUR 2 Mln in 2019. for specific businesses without any revenue limitations. Corporate Income...
Comparable
26/05/2020
Relaunch Decree: measures in favour of the tenants and property owners
Decree-Law No. 34 of 19 May 2020 (the so-called "Relaunch Decree") introduced a number of measures aimed at providing financial support to the economic activities most affected by the COVID-19 pandemic...