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Stefano Giuliano

Partner

CMS Adonnino Ascoli & Cavasola Scamoni
Via Agostino 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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22 December 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...
18 December 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...
16/10/2020
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...
October 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...
June 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...
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...
March 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...
14/11/2018
Italy Moves To­ward Crypto Tax Cer­tainty
The mar­ket up­take of crypto­cur­ren­cies, al­tern­at­ive cur­ren­cies to tra­di­tion­al leg­al tender is­sued by a mon­et­ary au­thor­ity, is a glob­al phe­nomen­on that does not be­long to a spe­cif­ic ter­rit­ory and puts...
07 October 2018
IBA An­nu­al Con­fer­ence 2018
Sev­er­al of our part­ners will be at the IBA An­nu­al Meet­ing in Rome, Italy, rep­res­ent­ing a range of jur­is­dic­tions, prac­tice areas and sec­tor spe­cial­isms. To ar­range a meet­ing dur­ing the IBA, please con­tact...
13 September 2018
Crypto­cur­rency tax­a­tion in Italy
The mar­ket up­take for crypto­cur­ren­cies, al­tern­at­ive cur­ren­cies to tra­di­tion­al leg­al tender is­sued by a mon­et­ary Au­thor­ity, is a glob­al phe­nomen­on that does not be­long to a spe­cif­ic ter­rit­ory and puts...
08 June 2018
La norm­ativa fisc­ale a sostegno dell’in­nov­azione - age­volazioni e in­centivi...
CMS @SMAU Bo­logna L’in­nov­azione è fon­da­mentale per il fu­turo delle im­p­rese al punto tale che la ricerca e svi­luppo è spesso tal­mente in­teg­rata con le at­tiv­ità quo­tidi­ane da con­fonder­si con esse...
10 January 2018
Trans­fer­ring tax res­id­ency to Italy
An im­port­ant con­sid­er­a­tion in trans­fer­ring tax res­id­ency to Italy is de­term­in­ing the tax value of as­sets and li­ab­il­it­ies.  The cur­rent Itali­an le­gis­la­tion provides for dif­fer­ent rules de­pend­ing on two...