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Mario Martinelli

Partner

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

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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Feed

26/07/2024
Ruling no. 148/2024: tax exemption for dividends and capital gains realized...
The Italian Tax Authority (“ITA”), with the ruling no. 148/2024 published on July 11, 2024, confirms the application of the exemption regime - introduced by Article 1, paragraph 633, Law No. 178/2020...
17/07/2024
Ruling no. 148/2024: tax exemption for dividends and capital gains realized...
The Italian Tax Authority (“ITA”), with the ruling no. 148/2024 published on July 11, 2024, confirms the application of the exemption regime - introduced by Article 1, paragraph 633, Law No. 178/2020...
18/10/2022
Deed taxes halved also for non-resident open-ended real estate funds
The Court of Cassation, with the recent case no. 28595/2022, transposed what was ruled by the Community judges of the CJEU in joined cases C-478/19 and C-479/19 stating that the benefit that allows the...
11/07/2022
CMS wins in a landmark Court of Cassation case for the refund of Italian...
26/05/2022
The Italian Revenue Agency and Supreme Court issue guidelines on the application...
On May 24, the Italian Revenue Agency published a Circular Letter (n. 16/E of 5.24.20221) which provides important guidelines on the correct interpretation of the concept of “arm’s length range”...
28/03/2022
Italian court recognises retroactive exemption on dividends to foreign...
In judgment No. 49/2022, the first instance Court of Pescara recognised that distribution of dividends from a resident company to a non-resident fund must be granted with an exemption regime from the...
28/03/2022
Italian court recognises retroactive exemption on dividends to foreign...
In judgment No. 49/2022, the first instance Court of Pescara recognised that distribution of dividends from a resident company to a non-resident fund must be granted with an exemption regime from the...
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...
25/11/2020
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...
24/11/2020
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...
01/09/2020
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...
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...