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Saverio Brocchi

Associate
Tax Advisor

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

Saverio Brocchi began his collaboration with the Firm in 2017 as a Junior Associate.

His activity at the Firm’s Rome office focuses on corporate taxation. He also has experience in VAT and indirect taxation. 
He has gained experience in tax assistance in M&A transactions, particularly in the renewable energy and telecommunications sectors.
Furthermore, he assists multinational groups in matters relating to the application of tax legislation on transfer pricing.

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Education

  • 2017 –LUISS Guido Carli University of Rome, Master's Degree in Professional Consulting and Business Auditing
  • 2016 – ISCTE Business School (Lisbon, Portugal), Master in Entrepreneurial finance
  • 2015 – University of Bologna (Italy), Bachelor's Degree in Business Administration
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Expertise

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16/08/2024
New Investment Management Exemption regime in Italy - Scope and comparative...
Italy recently introduced an Investment Management Exemption regime (IME) which provides a protective framework to ensure that foreign investment vehicles (and directly or indirectly controlled entities)...
20/06/2024
Italian Supreme Court Upholds OECD Transfer Pricing Rules
The decisions of the Italian Supreme Court nos. 10577/2024 and 10499/2024 (concerning the same case for corporate income tax and regional income tax purposes) confirm important principles regarding transfer...
18/06/2024
Italian Supreme Court’s takeaways on transfer pricing reinforce the OECD...
The decisions of the Italian Supreme Court nos. 10577/2024 and 10499/2024 (concerning the same case for corporate income tax and regional income tax purposes) confirm important principles regarding transfer...
12/06/2024
Crypto Tax Legislation & Law in Italy
1. Is there a specific legislation issued for the taxation of crypto-assets or do general national tax law principles apply because the tax legislator has not regulated this so far? With the 2023 Budget...
Comparable
05/06/2024
CMS Expert Guide to Holding Company Regimes in Italy
Specific holding company regime(s) Italy offers a variety of tax benefits specifically for holding companies. The availability of these can depend on the business the holding company pursues – i.e...
Comparable
23/05/2024
Digital nomad tax insights
The new visa for digital nomads might become a particularly interesting option for workers who may benefit from the so called “impatriate” tax regime following their relocation to Italy. The Decree...
22/05/2024
Digital nomad tax insights
The new visa for digital nomads might become a particularly interesting option for workers who may benefit from the so called “impatriate” tax regime following their relocation to Italy. The Decree...
26/01/2024
CMS Expert Guide to Mastering OECD's Pillar Two in Italy
1. Has there been a formal indication of the intention to implement Pillar Two/GloBE rules? Yes. 2. What is the implementation status of Pillar Two/GloBE rules? Legislative Decree No. 209/2023 was published...
Comparable
11/10/2023
Doppio binario per l'applicazione del monitoraggio CFC
09/10/2023Il Fisco n. 38/2023Nel Modello di dichiarazione Redditi SC 2023 (periodo di imposta 2022) e nelle relative istruzioni si osser­va una significativa novità per ciò che riguarda il c.d. meccanismo...
23/10/2022
Tax credit also extended to foreign source dividends
With the recent judgment No. 25698/2022, the Supreme Court addressed the case of an Italian resident individual who receives income directly - i.e., without the intervention of an intermediary - from...
02/03/2021
CMS in the SDG-linked bond of Pusterla 1880 S.p.A.
02/03/2021 - Pusterla 1880 S.p.A. issued a Euro 45 million SDG-linked bond for institutional investors. The issue is linked to the achievement of the Sustainable Development Goals (SDGs) set by the United...
07/01/2021
The Italian Revenue Agency broadens the tax definition of "regulated markets"
The Italian Revenue Agency (“ITA”), with Circular Letter no. 32/E, 24 December, has properly defined the notion of "regulated markets" in the field of income tax. The criteria for identifying regulated...