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Marta Puccini

Senior Associate

Portrait ofMarta Puccini

Marta Puccini

Senior Associate

Contact
CMS Adonnino Ascoli & Cavasola Scamoni
Via A. Depretis 86
00184 Rome
Italy

Marta joined CMS in 2011 working in the Rome office.

She advises clients on corporate tax issues and day-to-day VAT problems. She also performs tax due diligence work in connection with extraordinary transactions and she actively assists clients during tax audits and settlement procedures.

Marta's considerable experience includes: in 2015 she was a part-time secondee, for a key client operating in the renewable energy sector and in 2018 she was a secondee in the CMS London office. Her work there included advising a key client operating in the renewable energy sector.

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Education

2016 – A 200-hour specialisation course on corporate taxation jointly organised by the Registry of Business Advisors and the Revenue Agency
2013 – "La Sapienza” University of Rome, Master Degree in Business Economics
2011 – “La Sapienza” University of Rome, Bachelor Degree in Business Economics

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Expertise

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04/08/2023
CMS Expert Guide on substance issues across Europe in Italy
Introduction The substance criteria of entities established in Italy does not tend to be a troublesome area, given that the establishment of foreign entities in Italy is generally based on commercial...
Expert Guide
Comparable
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...
Newsletter
11/07/2022
CMS wins in a landmark Court of Cassation case for the refund of Italian...
Newsletter
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...
Newsletter
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...
Law-Now Coronavirus (COVID-19)
21/01/2021
Contingency planning with proxies in Italy
1. Are proxies used in contingency planning? In Italy, as a general rule, a person capable of acting might grant a general proxy for contingency planning in particular when he foresees to be no longer...
Expert Guide
Comparable
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...
Newsletter
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...
Regzone Funds
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...
Newsletter
26/10/2020
Carried interest - Latest trends of the Italian Tax Authority
This contribution, following our previous publications for a general examination of the discipline (here), as well as for the previous guidelines of the Financial Administration on the subject (here)...
Law-Now Tax
20/10/2020
Carried interest - Latest trends of the Italian Tax Authority
CMS Tax Newsletter
Newsletter
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...
Law-Now Tax
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