Italy

Deloitte Italy

Via XX Settembre

1 Roma, 00187

Italy

Tel: +39 064 899 0983

Email: adisalvo@sts.deloitte.it

Website: www.deloitte.com

Alessandra Di Salvo is a partner with Deloitte Italy where she leads the Customs & Global Trade practice.

Alessandra has wide experience in assisting both national and international groups from various industries including manufacturing, chemical and pharmaceutical, fashion, energy and utilities. She advises foreign clients on VAT and customs and excise duties issues, with particular focus on implications arising from cross-border transactions and cash flow optimisation. She assists with tax recovery procedures and helps clients to identify VAT and customs and excise duties saving opportunities.

She leads the team providing consultancy services to Unindustria, an important Italian association of private companies in the Lazio area, and their associated companies. Alessandra has worked with the Italian tax authorities and legislative bodies studying indirect tax issues, and has participated in the drafting of relevant guidelines and provisions arising from regulatory restrictions.

Alessandra has participated as speaker in many tax and customs events, also together with the Italian customs authorities, and has published articles in specialised journals. She is the president of the Customs and Excise Commission at the Order of Chartered Accountants in Rome.

Alessandra earned a doctorate in economics from the University of Rome La Sapienza, is a chartered accountant (Dottore Commercialista), 1999 and is an Italian registered auditor (Revisore Contabile), Ministerial Decree 12 February 2009. She speaks Italian and English.

Deloitte Italy

Via Tortona, 25

Milan 20144

Italy

Tel: +39 0283324166

Email: adomanti@sts.deloitte.it

Website: www.deloitte.it

Amedeo Domanti is a director at Studio Tributario e Societario, Deloitte Italy.

He specialises in VAT with particular focus on place of supply, input VAT deduction, permanent establishment issues and other VAT implications arising from cross-border and international transactions. Additionally, he assists foreign clients regarding tax refund procedures and VAT identification in Italy.

Before joining STS, Amedeo was also a member of the tax departments of KPMG and PwC and has more than 19 years' experience in indirect taxation, including indirect tax litigation.

Amedeo has spoken as lecturer in many tax events and taught at the School of the Italian Ministry of Finance.

Amedeo assists both Italian and multinational companies on VAT issues and provides also assistance in proceedings before the Italian tax courts and the Italian tax authorities.

Amedeo graduated with a degree in economics from the University of Palermo and earned a master's degree in tax law from INFOR Scuola di Formazione in Milan. He also served as an officer in the Italian tax police, Guardia di Finanza.

Amedeo is a chartered accountant (Dottore Commercialista, 1990) and an Italian registered auditor (Revisore Contabile, Ministerial Decree June 13 1995).

He speaks Italian and English.

Deloitte Italy

Via XX Settembre 1

Rome, 00187

Italy

Tel: +39 0648990932

Email: apiciocchi@sts.deloitte.it

Website: www.deloitte.it

Antonio Piciocchi is the Indirect Tax Practice Leader for Deloitte Italy. He has experience with both domestic and international VAT matters. He leads a group of 60 people located in eight offices across Italy. He is a member of the Deloitte member firms' EMEA Indirect Tax Steering Committee. In this role, Antonio is responsible for the cooperation of the Italian indirect tax group with Deloitte global member firm network, serving multinational and global clients.

He assists both Italian and multinational companies. Also having experience in direct taxation, Antonio specialises in the VAT, excise duties and customs aspects of international transactions. He provides advice regarding compliance with European VAT directives and Italian VAT law while identifying possible savings and efficiencies.

Antonio has spoken at many tax congresses. He taught at the School of the Italian Ministry of Finance and is now teaching at the University of Rome's LUISS Business School. Antonio has written in various tax journals on a wide variety of indirect tax topics.

Antonio earned a doctorate degree in economics, magna cum laude, from the University of Rome La Sapienza. He served as an officer in the Italian Tax Police, Guardia di Finanza. Antonio is a chartered accountant (Dottore Commercialista, 1995) and an Italian registered auditor (Revisore Contabile, Ministerial Decree 25 November 1999).

Deloitte Italy

Galleria San Federico, 54

Turin 10121

Italy

Tel: +39 0115542925

Email: brossi@sts.deloitte.it

Website: www.deloitte.com

Barbara Rossi is a partner on the VAT team at Studio Tributario e Societario (Deloitte Italy). Barbara joined the firm in 1998, became a manager in 2004, and has been a partner since 2011. She has been the VAT partner responsible for the teams at the Turin and Genoa offices since July 2005, and coordinates a team of 12 professionals.

Barbara has extensive skills and experience in national and international taxation. She has assisted multinational and Italian companies with major transactions (for example, merger, demerger, transfer of going concern, contribution in kind, and so on) and provides ongoing assistance.

She specialises in VAT and customs issues, particularly for cross-border and international transactions, with special emphasis on place of supply, input VAT deduction and permanent establishment issues, with the aim of optimising structure and procedures. Additionally, she advises clients regarding compliance with Italian law and European VAT directives.

Barbara is a facilitator at many national and international training courses. She lectures as part of masters' courses at the School of the Ministry of Finance, and also at international and local conferences, seminars and tax congresses. She has authored several articles in various tax journals on a wide variety of indirect tax topics.

Barbara graduated with a degree in economics from Bocconi University, Milan in 1997. She is a chartered accountant (Dottore Commercialista, 2001), and an Italian registered auditor (Revisore Contabile, Ministerial Decree October 6 2003).

Deloitte Italy

Via XX Settembre, 1

Rome 00187

Italy

Tel: +39 0648990930

Email: ctomassetti@sts.deloitte.it

Website: www.deloitte.com

Chiara Tomassetti is a VAT partner at Deloitte Italy. She has been a member of the Italian indirect tax practice since 2000 and was promoted to partner in 2012. Before joining Deloitte, Chiara was with the local tax firm correspondent of Andersen Legal, which she joined in 1998.

She has 17 years of experience in indirect tax matters with particular focus on VAT, insurance premium tax, registration tax, electricity and gas taxes.

Chiara has advised clients on all aspects of indirect tax planning, saving and compliance-related matters involving both local and cross-border transactions, within a variety of industries including manufacturing, TMT, energy and utilities, finance, life science and health care, consumer business and transportation. Among her clients are some of the largest organisations in the manufacturing, health care and pharmaceutical, commodities trading, banking and insurance, and media sectors.

Chiara specialises in the recovery of VAT credits, insurance premium tax and local taxation related to power production plants. From her involvement in various VAT audits and tax litigations, she has developed outstanding relationships with the Central Department of the Revenue Agency.

As a lawyer, she often provides assistance in drafting and reviewing contracts and advice for VAT audits and tax litigations. Chiara is a regular speaker at VAT conferences and seminars and author of publications (on local taxation on wind/photovoltaic energy plants and on the sale of VAT receivables claimed for refund). She also teaches VAT courses in the University of Rome's LUISS Business School and in the University of Rome La Sapienza.

Chiara earned a degree in law from LUISS Guido Carli University (Rome) and was admitted to the Bar in Rome in 2002.