Partner – Head of Cross-Border Tax
Gaetano has more than thirty years’ experience focusing on Global Taxation and, in particular, on cross-border inbound and outbound investments.
The industry sectors it deals with are mainly energy and renewables, oil & gas, chemicals and infrastructure, but he also assists clients in a range of other manufacturing and commercial industries, including pharmaceutical, consumer, software and hi-tech, with respect to their financial transactions.
Gaetano regularly deals with M&A, private equity, venture capital and real estate transactions.
He works predominantly on international, cross-border transactions. He advises on all aspects of taxation and related corporate law and accounting implications.
Structuring investments and intragroup reorganisations are amongst his main areas of focus, as well as coordinating foreign tax advice and the related domestic impact for Italian-based clients. This includes advising on: transfer pricing, Patent Box, R&D tax credit, withholding taxes, permanent establishments, CFC, blacklist, foreign tax credit and abuse of tax law doctrines are subjects of major experience, including assisting and representing clients during tax authorities’ audits and negotiating tax settlements, or defending them before tax courts or for ruling requests and advance pricing agreements.
His experience and focus include BEPS, OECD, treaty and EU tax legislation and case law.
Gaetano is an Italian correspondent for Tax Analysts, publishing articles in their magazine frequently, and he also manages and participates at clients’ workshops and roundtables on international taxation and news in Italy and abroad.
Before joining WST, he was a tax lawyer at an international tax and law firm, an Italian tax inspector and a tax partner for a Big Four accountancy firm, including working for three years on the first Italian tax desk in New York in the late 1990s.
He holds an Italian law degree, a masters degree in Italian taxation and LL.M. (Tax) from Queen Mary & Westfield College in London with scholarship.