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Mario Martinelli is a partner in the law firm of McDermott Will & Emery Studio Legale Associato, based in its Rome office. He is a member of the Tax department, where his practice focuses on advising medium and large corporations, both Italian and non-Italian resident, on virtually all aspects of Italian corporate tax law. He advises corporate clients in both their ordinary and extra-ordinary activity, including tax planning for Italian and international restructurings and M&A, providing opinions on a wide range of tax matters covering corporate income tax, VAT, and other indirect and municipal taxes. He also has extensive experience in tax litigation and leads the Italian tax litigation team of the firm.
Mario speaks at numerous conferences and seminars and he has lectured on tax law for several post-graduate courses.
He is a member of the IFA (International Fiscal Association), and the IBA (International Bar Association). He is also a member of the Board of Tax Lawyers in Rome.
Mario is named as a leader in his field in Chambers Global ("very useful in contentious phases and in dialogue with public administration, and knows how business works").
Representative Experience
Advised the Italian affiliate of a multinational group market leader in its industry, in negotiating a complex industrial and commercial partnership with the Valle d'Aosta Region
Advised the Italian affiliate of one of the world's largest beer groups in the sale of two breweries, including planning of the sale structure and advising on all tax and tax related accounting and contractual matters
Advised a group formed of more than 20 companies operating in the commercial distribution business in a major reorganization of the intercompany services
Advised an important Italian bank (the latter acting as sole mandated lead arranger) on the tax profiles of a project financing for the construction of a system of water purification plants in the area of the Venice lagoon
Advised a US electric motorbike manufacturer in structuring the start-up of its European activities and setting-up the global transfer pricing policy
Advising on several M&A transactions, providing opinions on a wide variety of issues related to corporate income tax, anti-avoidance regulations, VAT, other indirect and municipal taxes
Assistance for ruling requests and procedures of assessment by agreement (accertamento con adesione) with the Tax Administration
Pleading before the Tax Courts in complex cases concerning tax assessments as well as in cases concerning recovery of tax credits by both residents and non-residents
Education:
Luiss University of Rome, J.D. (magna cum laude), 1993 | 