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Stefano Giuliano

Partner

Portrait ofStefano Giuliano

Stefano Giuliano

Partner

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

Stefano Giuliano is a partner in the Rome office and a member of the tax practice.  He joined the firm in 2017.

He mainly carries out consultancy in the field of tax and corporate affairs. His areas of specialization include:

  • tax and corporate law aspects of domestic and cross border M&A transactions;
  • transfer pricing policies and documentation as well as procedures to prevent or resolve the relevant disputes (advance pricing agreements and mutual agreement procedures);
  • international taxation in general, including issues relevant to residence and the transfer of residence from or to Italy, the taxation of Italian permanent establishments of companies’ resident abroad and the taxation of foreign permanent establishments of companies resident in Italy, the application of bilateral treaties to avoid double taxation and of the EU directive on the taxation of dividends, interest and royalties, anti-tax haven rules, CFC rules and foreign tax credit issues;
  • the application of VAT in cross border transactions as well as in the real estate industry and in the financial sector;
  • the tax implications driven by the digitalization of the economy..

He teaches in several postgraduate courses and regularly speaks at national and international conferences.

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Education

  • University of Rome "La Sapienza", Degree in Economics
  • Registered in the List of Certified Auditors
  • Member of the Register of the Professional Accountants of Rome
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Expertise

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26/08/2024
CMS Expert Guide on Taxation of Crypto-Assets
Welcome to our comprehensive online guide to taxation of crypto-assets! In this guide, we provide detailed information on individual income tax rules for residents in different jurisdictions, including...
Expert Guide
Comparable
09/08/2024
Amendments to the substitute tax on income earned abroad by new residents
On August 7, 2024, the Italian Council of Ministers approved a law decree which, among other things, increases from 100,000 to 200,000 euros the substitute tax payable by individuals who transfer their...
Newsletter
09/11/2023
Identification of the beneficial owner of Italian companies | What you...
As it is known, by 11 December 2023, all “enterprises having legal personality that must be registered in the Companies Register” (companies, legal persons, funds, trusts, trust companies, etc.) shall...
Law-Now Tax
09/11/2023
Identification of the beneficial owner of Italian companies
As it is known, by 11 December 2023, all “enterprises having legal personality that must be registered in the Companies Register” (companies, legal persons, funds, trusts, trust companies, etc.) shall...
Publication
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...
Newsletter
22/12/2020
The Italian Revenue Agency opened the public consultation on the draft...
The Italian Revenue Agency published the draft regulation on digital service tax, introduced by the 2019 Budget law and in force starting from the 1st of January 2020. The long-awaited regulation defines...
Law-Now Tax
18/12/2020
The Italian Revenue Agency opened the public consultation on the draft...
The Italian Revenue Agency published the draft regulation on digital service tax, introduced by the 2019 Budget law and in force starting from the 1st of January 2020. The long-awaited regulation defines...
Newsletter
15/10/2020
Overseas companies: establishing a presence in Italy
This note provides an overview of the key features of a representative office and a branch under Italian law. It considers how an overseas company can establish and close a branch or a rep­res­ent­at­ive...
Publication
14/10/2020
Can taxes save the planet?
In the midst of a global pandemic and worldwide recession, it is somehow ironic to state that the world is facing a more far-reaching challenge in the coming years and decades. It is nothing less than...
Publication
03/06/2019
Do tech companies hold the solution to taxing the digital economy?
The digital revolution has transformed business models, entire economies and the lives of people around the globe. It has also tested the concept of traditional corporate tax rules, designed largely in...
Publication
24/04/2019
Do tech companies hold the solution to taxing the digital economy?
The digital revolution has transformed business models, entire economies and the lives of people around the globe. It has also tested the concept of traditional corporate tax rules, designed largely in...
Press coverage
12/03/2019
Taxation of the digital economy
This publication aims to identify various aspects of the digital economy and to consider whether income taxes are the most effective and efficient way to tax this economy. Do we need a revolution in the...
Publication
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