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Mario Martinelli
Partner

Mario Martinelli

Languages
  • Italian
  • English
Social media

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.

Memberships & Roles

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

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

Insights by Mario

Intragroup services under the microscope: the Italian Supreme Court sets the bar on cost deduction and benefit testing (Judgment No. 5753/2026)

26 Mar 2026 6 min read

Ruling no. 148/2024: tax exemption for dividends and capital gains realized by foreign funds - requirements

26 Jul 2024 6 min read

Ruling no. 148/2024: tax exemption for dividends and capital gains realized by foreign funds - requirements

17 Jul 2024 3 min read

Deed taxes halved also for non-resident open-ended real estate funds

18 Oct 2022 3 min read
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