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Lorenzo Serena

Senior Associate

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

Lorenzo joined CMS in 2019.

As a Senior Associate in the Tax Department of Milan office, Lorenzo advises clients on Italian direct taxes (IRES/IRAP), indirect taxes (VAT), and international taxation. He also has expertise in tax litigation, transfer pricing and extraordinary transactions.

Before joining CMS, Lorenzo began his career in the business tax department of a major multinational accounting firm

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Memberships & Roles

2020 – Admitted to the Milan Bar Association

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Education

2016 – Cattolica University of Milan, Law Degree

2015 – “International thesis scholarship”, Ruprecht-Karls-University Heidelberg

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Expertise

Feed

05/01/2021
2021 Budget Law Main Tax Topics
Contents1. Suspension of payments for the amateur sports sector (Article 1, paragraphs 36 - 37)2. VAT on ready-made meals (Article 1, paragraph 40)3. Extension of the realignment of the value of corporate...
17/12/2020
DAC 6 - Italian Guidelines
As anticipated in our “Italy implements the DAC 6 Directive” Alert dated August 27, 2020, Ministerial Decree of November 17, 2020 (the Decree) and Ruling 364425 of November 26, 2020 issued by the...
27/08/2020
Italy implements the DAC 6 Directive
On 11 August 2020, legislative decree no. 100 of 30 July 2020 (hereinafter the “Decree”) has been published in the Official Gazette. The Decree implements Directive (EU) 2018/822 of 25 May 2018 regarding...
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”...
14/11/2019
Decreto Fiscale 2020
Il Decreto-legge n. 124 del 26 ottobre 2019 (pubblicato sulla G.U. n. 252 del 26 ottobre 2019), noto anche come “Decreto Fiscale” e d’ora in avanti indicato semplicemente come il “Decreto”...