Italy

Piazza della Vittoria 15/34

16121 Genoa

Galleria San Federico 54

10121 Turin

Italy

Tel: +39 010 5317811

Email: mcostigliolo@sts.deloitte.it

Website: www.deloitte.it

Matteo Costigliolo is a CPA (dottore commercialista) and tax partner with Studio Tributario e Societario, a member firm of the global Deloitte network. Before joining Deloitte, Matteo worked with Arthur Andersen as well as a tax consultancy firm based in Milan and Genoa.

Matteo has significant experience in national and international tax, group reorganisations, mergers and acquisitions, tax and corporate consultancy for multinational companies. He specialises in tax controversy and litigation, specifically assisting clients, usually large and medium-sized companies, in tax authority administrative proceedings and matters heard by the tax courts. He also gives advice on all aspects related to tax audit, assessment and collection procedures and on administrative and criminal penalties, as well as other administrative procedures such as rulings or tax claims, for both Italian and foreign companies.

Matteo's clients include many of the largest Italian and international companies operating in a wide range of industries including shipping, logistics, automotive, leisure and entertainment, oil and gas, banking and insurance, environmental services, construction, defence, aviation, pharmaceutical, chemical, information technologies, communication and telecommunication, professional sports, large retailers and food and beverage.

Matteo is a member of the Statutory Auditors Board of medium and large companies. He is a dottore commercialista (CPA), revisore contabile (statutory auditor), consulente tecnico del giudice (court consultant), earned a degree in economics from Genoa University and served in the Italian Navy as a lieutenant.

Matteo regularly speaks on domestic and international tax issues at conferences and workshops in Italy, and also on the Revenue Agency and other public bodies' request. He regularly contributes articles concerning significant tax issues to specialised technical publications.

Matteo speaks Italian and English.

Via Tortona 25

20144 Milan

Italy

Tel: +39 (0)2 83324111

Email: sfedele@sts.deloitte.it

Website: www.deloitte.it

Stefano Fedele is a lawyer and partner with Studio Tributario e Societario, a member of the global Deloitte member firm network.

Stefano has over 18 years' experience in domestic and international taxation. Stefano specialises in tax litigation and tax controversy, including representing clients in Italian tax, civil, criminal and administrative courts proceedings. He assists clients with restructuring and business planning operations and tax audits, and advises on administrative procedures of the Italian tax authorities as well as all aspects of assessment procedures and administrative and criminal penalties.

Stefano assists clients with matters from audit to litigation, including every step of the administrative process. His litigation experience spans the full spectrum of issues, from VAT to corporate tax claims for both Italian and foreign companies.

Stefano's serves many of the largest Italian and international companies doing business in a wide range of industries including pharmaceutical, chemical, information, communication and telecommunications, logistics, automotive, hospitality, gas, banking and insurance, laundry and homecare, large retailer and food.

Stefano has written articles for specialised Italian tax magazines and is engaged as a speaker at conferences.

He earned a master's degree in tax law INFOR (Milan, 1995/1996) and was admitted to the Bar in 1998. Stefano is also qualified to represent clients in front of the Italian Supreme Court.

Largo Angelo Fochetti 29

00154 Rome

Italy

Tel: +39 06 57127202

Mobile: +39 335 6075317

Email: carlo.romano@it.pwc.com

Website: pwc.com/taxcontroversy

Carlo Romano is a partner of PwC's tax practice and he is the tax controversy and dispute resolution leader. In his role, Carlo is in permanent contact with the tax authorities.

Carlo has an exstensive experience in managing tax audits, tax litigation cases, negotiating settlements and advising multinational clients on defensive and tax dispute strategies. He has significant ruling experience assisting in the preparation of advance pricing agreements (APAs) and assisting in disputes relating to transfer pricing.

He has gained significant experience in representing and assisting clients before the Italian Supreme Court and before the Court of Justice of the European Union (CJEU).

Carlo is a Professor at the Scuola Superiore dell'Economia e delle Finanze (SSEF) and scientific director of the LLM in international tax law. Carlo is representing the Italian branch in the General Council of the International Fiscal Association and is board member of the Italian branch. He is member of the International Tax Committee of the Business Consultants Association and of the Tax Lawyers' Association of Rome. He is the worldwide co-founder of the Young IFA Network (YIN).

Carlo is the author of various publications in international, European and comparative tax law and is a speaker for several courses and conferences in Australia, the US, Austria, Belgium, Germany, Hungary, Italy, Poland, Russia, Spain and the Netherlands.

He is a doctor in international and comparative tax law (PhD cum laude from the University of Groningen in the Netherlands) and was formerly a visiting scholar at New York University (NYU).

Via Crocefisso, 12

20122 Milan

Italy

Tel: (+39) 02 58313707

Fax: (+39) 02 58313714

Email zoppini@virtax.it

Website: www.virtax.it

Giancarlo is a partner at Tremonti Vitali Romagnoli Piccardi e Associati Studio Legale e Fiscale. He acts as attorney in fiscal cases and as counsel in tax criminal cases.

Giancarlo received his degree in law cum laude from the University of Bologna. He is admitted to the Milan Bar and to the Supreme Court (Corte di Cassazione), is a registered auditor and has completed a four-year course for officers in full permanent service – Tax Police Academy.

Giancarlo was an officer of the Tax Police for three years, where he was in full permanent service engaged in taxation and judicial matters. From 1991, he became engaged in professional practice in one of the most important Italian tax law firms, before moving to legal and tax consultancy firm Studio Tremonti e Associati in 1993 and being made partner in 2000. Giancarlo has had numerous tax law essays published in scholarly reviews.