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Mario Martinelli

Partner

CMS Adonnino Ascoli & Cavasola Scamoni
Via Agostino Depretis 86
00184 Rome
Italy

Mario Martinelli began his collaboration with the Firm in 2019 as Partner in the tax department.

He focuses his practice on advising medium and large companies, both Italian and non-Italian resident, on virtually all aspects of Italian corporate tax law.  He advises corporate clients in both their ordinary and extra-ordinary activity, including tax planning for Italian and international restructurings and M&A, providing opinions on a wide range of tax matters covering corporate income tax, transfer pricing, VAT, and other indirect and municipal taxes. He also has extensive experience in tax litigation, also including before the Italian Supreme Court of Cassation.

His clients are mainly corporations belonging to multinational groups operating in the following sectors, among others: food & beverage, energy, banking & insurance, technology, professional services.

Mario speaks at numerous conferences and seminars and he has lectured on tax law for several post-graduate courses.

He is also a member of the Board of Tax Lawyers in Rome.

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Memberships & Roles

  • IBA (International Bar Association)
  • IFA (International Fiscal Association)
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Education

  • 2010 - Authorized to act before the Higher Courts
  • 1997 - Admitted to the Bar Association
  • 1993 - LUISS Guido Carli University of Rome, JD, magna cum laude
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17 December 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...
24 November 2020
Tax re­gime of for­eign in­vest­ment funds equated to Itali­an funds
The cur­rent Itali­an do­mest­ic rules provide for the ex­emp­tion from cor­por­ate in­come tax only for di­vidends and cap­it­al gains re­ceived by in­vest­ment funds es­tab­lished in Italy, while those re­ceived by in­vest­ment...
31/08/2020
In the “Au­gust De­cree” the op­tion­al re­valu­ation of fixed as­sets
Art­icle 110 of Law De­cree no. 104/2020 (“Au­gust De­cree”) provides for the op­tion­al re­valu­ation of fixed as­sets, with some in­ter­est­ing pe­cu­li­ar­it­ies as com­pared to the pre­vi­ous laws provid­ing such...
27 August 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...
27/03/2020
Sus­pen­sion of dead­lines for pay­ments re­lat­ing to en­force­able tax as­sess­ment...
"Cura Italia De­cree": with Cir­cu­lars No. 5/E and No. 6/E of 20 March and 23 March 2020 re­spect­ively, the Itali­an Rev­en­ue Agency provided ini­tial cla­ri­fic­a­tion on cer­tain as­pects of great in­terest such...
25/03/2020
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”...
08/01/2019
CMS: Itali­an Tax de­part­ment grows with the ar­rival of Mario Mar­tinelli...
Rome, 8th Janu­ary 2019 – CMS strengthens its tax de­part­ment with the ar­rival of Mario Mar­tinelli, who has joined the firm as a Part­ner. He will be act­ive in both the Rome and Mil­an of­fices.The en­trance...