‘Outstanding skills and commitment.‘

‘The ability to understand and anticipate clients’ needs, and an extended knowledge of the market and many different sectors.‘

‘The team is always able to identify problems and deal breakers, and to propose to clients the most feasible alternatives in order to manage them.‘

‘BE remains the top law firm in Italy, providing tax and legal services for substantial, and not ordinary, issues.‘

‘The tax team is very strong, both in terms of technical knowledge and its network.‘

‘Professionals who are very skilled and business oriented, and provide very specific and tailored assistance.‘

‘The team are reliable advisers, who understand clients’ needs immediately, and have good relationships with Italy’s central tax authorities.‘

‘Francesco Scandone is a highly appreciated tax lawyer.‘

‘Chiomenti has the ability to focus on the issues and find the right solution.‘

‘Its interaction with the Agency of Revenue, through a soft approach, achieves its goals.‘

‘A deep knowledge of the topics and the ability to understand company schemes clearly.‘

‘Paolo Giacometti and Antonino Guida are tax professionals with great experience, and are able to understand company dynamics while helping clients find the best solution.‘

‘The team is able to build a very strong and trusting relationship with clients.‘

‘Extremely competent and knowledgeable in VAT and corporate income tax matters, and provide very credible support during M&A transactions.‘

‘This practice is really focused on financial markets and replies to clients’ requests in a very smart, fast and smooth way.‘

‘Paolo Ludovici, Andrea Gallizioli and Pietro Bricchetto are appreciated for their ability to understand business, as well as specific issues, through a 360-degree approach.‘

‘Pietro Brichetto is very knowledgeable and has a great understanding of business.‘

‘Andrea Gallizioli leaves clients feeling really satisfied.‘

‘Luca Formica in London is a standout individual, who provides the maximum level of dedication to his clients – excellent client service and value for money, and clients have no hesitation in referring him to any client requiring support in Italy.‘

‘Massimo Giaconia is highly competent, knowledgeable and well connected both nationally and internationally. He is easy to work with and available.‘

‘Maisto e Associati is one of Italy’s most reliable firms – some would say the best.‘

‘Unique due to the accuracy of the work done by the firm’s professionals – it is outstanding.‘

‘Incomparable capabilities – the team understands any case brought to its attention perfectly.‘

‘Takes a clear-cut position on all issues and always provides clear advice. What is even more valuable is that such advice is tailor-made to the specific tax risk appetite of the client.‘

‘In M&A, the team has remarkable abilities, advising on what clients are more likely to obtain from the counterparty rather than portraying an ideal scenario for the client – this is invaluable during complex M&A negotiations.‘

‘Both the partners and associates are highly skilled, have a lot of experience of working with important clients, and are always super-prompt and available to give clients all the support they need. The network and connections that Maisto e Associati have with the tax world’s stakeholders represent other strengths.‘

‘A can-do attitude with strong business expertise, especially Aurelio Massimiano, who knows clients’ business very well, aligns to the chosen strategy, and executes it – very efficient and effective.‘

‘Cesare Silvani has great business acumen, experience and availability.‘

‘Attention to detail, innovation and strong market knowledge.‘

‘Great team work.‘

‘Able to guide clients through the most complicated deals.‘

‘Strong ability to identify with the client in order to solve problems, and always ready to advise on new opportunities or threats.‘

‘Great for its collaborative approach and timeliness, along with availability and consistency.‘

‘The firm’s strengths are its knowledge of direct and indirect (especially VAT) tax matters, tax litigation, M&A-related tax issues and tax rulings.‘

‘Antonio Vitali has deep knowledge of tax matters and coordinates the activities of other firm partners very well.‘

‘CMS has a very efficient tax team, with the client always treated as a top priority.‘

‘Focused on outcomes and results, the team is highly communicative and always there to find the best solution to achieve the client’s objectives.‘

‘Organised and meets deadlines on time.‘

‘All the individuals of the CMS tax team are highly skilled, proactive and goal oriented. They have perfect knowledge of the law and are always very responsive and available.‘

‘The lawyers are very passionate about their work, which they organise in a very efficient way, always meeting deadlines and communicating perfectly with clients.‘

‘A standout is Federico Raffaelli who is trusted by clients – he is truly to be recommended.‘

‘One really outstanding individual is Stefano Giuliano, but they are all very good, particularly for international taxation.‘

‘Stefano Giuliano is creative, thorough and very easy to work with. Clients very rarely came across anyone like him.‘

‘DLA has a super-skilled tax team comprising exceptional professionals.‘

‘An innovative billing structure and collaborative approach. Diversity is also a key aspect that is deeply considered by the team and firm.‘

‘Its consolidated knowledge of clients saves time and money.‘

‘Good network, enthusiastic people and great communication.‘

‘Competent, experienced and balanced.‘

‘An interdisciplinary team that always highlights the pros and cons of decisions.‘

‘Antonio Tomassini, Federico Pacelli and Christian Montinari are experienced processionals who are able to find interesting solutions to complex problems very quickly.‘

‘Christian Montinari is one of the best and most sophisticated tax lawyers in Italy. Clients trust him, considering him to be a highly skilled and crucial partner for their business strategies and decisions.‘

‘Unique competencies and technical skills, and always up to date with the evolving tax framework.‘

‘Available to work at short notice and meet deadlines.‘

‘A key differentiating factor is that the team provides clear advice and an action plan that can be implemented within real life situations, while other firms tend to be too scholastic, providing theoretical advice that leaves clients unable to understand how to implement it in real life.‘

‘The whole team has great availability and skills.‘

‘Pays deep attention to the client’s reputational risk.‘

‘The value for money comes from the clever solutions the team finds in difficult situations – it is a team that really cares about its clients.‘

‘Riccardo Michelutti and Francesco Capitta really partner up with clients. They are always reachable, are able to understand the key issues and practical problems, and are proactive in coming up with solutions.‘

‘Luca Rossi and his team are always focused on finding the best possible solution.‘

‘The tax team at GOP is a key, solid partner for any complex matter that clients might face in connection with their private wealth.‘

‘Their deep knowledge of corporate, tax and art law, and the taxation of individuals, allows them to identify the best route for clients to follow when it comes to reorganising wealth or making complex financial investments.‘

‘Excellent knowledge of foreign tax regulations makes the team the perfect adviser for cross-border families.‘

‘Fabio Chiarenza, Luciano Bonito Oliva and Francesca Stafferi all have profound knowledge and strong levels of commercial sensitivity, which make them strong partners for clients. Clients always report very satisfactory feedback.‘

‘Clients particularly praise Fabio Chiarenza’s outstanding knowledge of legal and tax matters, as well as his ability to identify solutions that are always efficient.‘

‘Fabio Chiarenza and his team stand out for their great knowledge of tax matters and their ability to anticipate the reaction of the authorities.‘

‘Fabio Chiarenza has the right approach, as well as the ability to provide clients with a clear explanation of all the details of any convoluted piece of Italy’s tax regulations – the best tax lawyer we have ever encountered.‘

‘Marco Frulio is excellent.‘

‘A great team, with partners who are always available and present during meetings and calls.‘

‘Always available to discuss the big picture in order to understand the perfect solution or solutions to fit clients’ needs’ perfectly.‘

‘The tax practice is very strong, providing sound technical guidance alongside practical, commercial advice.‘

‘Competent, reactive, professional and knowledgeable.‘

‘Availability, competence, cross-sector knowledge, team work among partners, and a strong network.‘

‘Marco Graziani is a leading tax lawyer in the Italian market, and is able to draw on a lot of experience across a wide range of matters. He is a very valuable resource to clients, and is always able and willing to offer a lot of commercial and technical insight.‘

‘Marco Graziani has deep and detailed knowledge of Italian tax law.‘

‘Marco Graziani always looks for a solution that is not only clear from a legal perspective, but which can also be implemented. This entrepreneurial spirit stands out.‘

‘The tax department is relied upon to structure investment products, find solutions and evaluate complex situations.‘

‘Michele Citarella has deep knowledge of tax issues, and provides strong support when taking difficult decisions during complex deals.‘

‘What makes the Clifford Chance tax practice unique is the high-quality work, combined with a strong focus on the business aspects.‘

‘Always looks for solutions to ensure that the deal closes.‘

‘The perfect adviser for complex, cross-border deals – it has an unrivalled European tax practice.‘

‘Exceptionally commercial and with great industry knowledge.‘

‘Sara Mancinelli is one of the most valuable professionals around for real estate tax. She is a go-to person when there is a complex or sensitive tax issue to be handled.‘

‘Sara Mancinelli is extremely competent from a technical perspective, especially in cross-border structuring and VAT matters.‘

‘What makes Sara Mancinelli different from competitors is the way she manages issues – she anticipates and prevents them from becoming problems or deal breakers. When she is on a deal, clients know that every tax aspect is under control and properly managed, and that there will be no surprises.‘

‘Very collaborative and with very solid expertise.‘

‘Dentons distinguishes itself by providing a pool of expertise that many other major firms do not have. This allows the firm’s professionals to collaborate with each other and offer comprehensive advice, even on particularly complex areas that normally require advice from several law firms.‘

‘Dentons’ team is very flexible, and able to support clients promptly and methodically.‘

‘The assistance of Dentons’ lawyers was essential for the success of the operation – always very helpful and competent, achieving excellent results.‘

‘Dentons has a global network that is very accessible. By having one main contact person, the services of other offices can be used, without having to go through KYC procedures every time.‘

‘The practitioners come up with solutions to our needs which, especially during cross-border situations, are extremely valuable and time saving.‘

‘Dentons understands who clients are and what they need – the lawyers do a terrific job at organising highly efficient meetings with the right people, and their attitude is very practical. Clients really have them by their side.‘

‘Special mention to Roberta Moscaroli and Maria Paola Serra, professionals who support clients with competence, seriousness and kindness. Clients particularly like their proactivity in providing interesting and strategic business ideas.‘

‘The team is made up of very capable individuals – very well prepared, always attentive to clients’ needs, and with a good understanding of business.‘

‘Providing the best professionals, the team is always available to handle difficult situations.‘

‘The strengths and key skills of the team are its very solid tax knowledge, proactivity, passion and multidisciplinary approach.‘

‘A highly organised tax practice with the ability to interact with clients’ internal tax advisers.‘

‘Bruno Gangemi is one of the best tax professionals in the Italian market. He combines great technical knowledge with remarkable human qualities.‘

‘Arnaldo Salvatore is a solid VAT expert and the person clients want during litigation.‘

‘Federico Di Cesare is always present, no matter how complicated the project. Clients particularly value his technical knowledge, which makes him a reliable adviser.‘

‘Careful, timely and focused on clients.‘

‘Reliable, and understands the business and clients’ needs. Very fast replies and good commercial sense.‘

‘Strong business acumen and tailor-made advice. Great availability and responsiveness.‘

‘An easygoing team that is very efficient and proactive.‘

‘This knowledgeable team consistently provide excellent tax advice on real estate transactions. They are advisers who identify the key issues precisely and are solutions focused.‘

‘Andrea Tempestini is a trusted partner to clients, who has deep knowledge of domestic and international tax law, and always comes up with alternative and creative solutions, simplifying the understanding of complex topics.‘

‘Andrea Tempestini is the key reference point for all international and strategic tax matters in Italy.‘

‘Emidio Cacciapuoti is highly responsive, and his advice is always very clear, reliable and pragmatic. He is also very good at arriving at workable solutions by thinking ahead and considering the commercial aspects.‘

‘A team of competent, experienced and reliable professionals, who are able to offer support on both local and international issues.‘

‘A team that seeks to know its client thoroughly, in order to provide support in the best possible way – never superficial, analysing every issue and aspect in detail.‘

‘The approach of the tax practice is closely linked to the needs of the client, thanks to a team that is continuously present and provides timely answers to questions.‘

‘The firm offers a wide range of services with competence and efficiency.‘

‘Always available to discuss problems and solutions, and very professional in its advice.‘

‘Andrea de’ Mozzi is a very good professional, who is smart and reliable, and very well equipped for advising Italian companies wishing to do business abroad. He has a lot of contacts globally, which is very helpful.‘

‘Andrea de’ Mozzi is very skilled in a wide range of tax issues involving a variety of transactions.‘

‘Trust, competence, professionalism and deep knowledge of the client are the qualities that distinguish Daniela Caporicci and her team.‘

‘Strong and experienced firm.’

‘The firm is deeply specialised in all areas of wealth planning, with a particular focus on cross-border taxation.‘

‘All the people within this practice are of a very high standard. Comprising various partners with different skills (in M&A, tax and other matters), it represents a kind of one-stop shop for all needs.‘

‘Great reputation and experience.‘

‘Provides very effective support.‘

‘Its ability to support clients’ wealth planning needs is amazing.‘

‘Luigi Belluzzo’s knowledge and passion for wealth planning are outstanding. He always catches on to new regulatory trends and understands how to use such trends to resolve clients’ problems.‘

‘Luigi Belluzzo is very knowledgeable and authoritative, specifically on the Italian lump sum taxation rules for people moving or returning to Italy.‘

‘Luigi Belluzzo is very responsive – great cross-border knowledge and business oriented.‘

‘Great lateral thinking in relation to multiple potential scenarios.‘

‘Strong sponsor focus, great market knowledge, and sharp and savvy – a really great tax team.‘

‘Experienced, rigorous, knowledgeable and aware of market dynamics, while being very responsive and user friendly.‘

‘The team is highly competent, quickly resolving problems in the best way possible.‘

‘What makes it stand out is that it is very empathic, and really understands clients’ problems and what they need in order to resolve them.‘

‘Serena Pietrosanti is an expert in her field – very responsive and understands clients’ needs.‘

‘The people always make the difference, so the team’s proactive way of managing relationships with clients helps a lot, and its digital service really speeds up the process.‘

‘Real personal analysis of clients’ issues and a very good understanding of both US and Italian tax law.‘

‘Clients are always highly satisfied with the firm’s service, and response times are excellent. Questions and requests are answered very quickly, and, most importantly, these responses are precise, professional and to the point.‘

‘Very competent and focused. Clients get correct and fast information, as well as decisions from them on all tax-related issues. Clients are never disappointed.‘

‘The tax advice and assistance are of a high quality, and the partners are always available.‘

‘Carlo Sallustio is appreciated for his availability, the ability to understand problems quickly, and his broad cultural background, which allows him to manage complex issues quickly, effectively and with the utmost professionalism.‘

‘Carlo Sallustio definitely stands out.‘

‘Fabio Capezzone provides an outstanding service of a consistent, superior quality that adds value to clients’ business.‘

‘1000% committed to clients.‘

‘Always approachable and good-humoured. The team spirit is super-high, which makes it a pleasure working with Withers’ tax practice.‘

‘Its worldwide network is very efficient and one office can easily mobilise others in a few hours. Billing is also very transparent.‘

‘Strong competences, with a client-oriented approach and flexibility.‘

‘Competence and international footprint.‘

‘Solutions that are out of the box.‘

‘Giulia Cipollini and Roberto Bonomi have consistently delivered a first-class service.‘

‘Great attention to clients, along with knowledge and skills from excellent professionals – these are the elements that characterise the firm.‘

‘The firm offers personalised and high-quality legal and tax assistance, as well as chartered accountant services.‘

‘Supports clients in their most important choices and provides concrete answers. The team of professionals is close knit, and always helps clients achieve their goals through technical preparation and practical experience.‘

‘During close collaborations there is a good working atmosphere, great cohesion and unity of purpose – an excellent firm.‘

‘Competence and dedication.‘

‘Angelo Carlo Colombo’s team is full of energy and experience, and it devotes a lot of time to clients while helping with complex challenges.‘

‘Angelo Carlo Colombo is recognised as a professional with a remarkable technical background and entrepreneurial spirit, as well as a strong sense of humour that allows for a more attuned working relationship with clients and counterparts.‘

‘Marilena Biella is a highly trained and meticulous professional, who stands out for her strong practical sense.‘

‘Paolo Trevisanato is always available, client focused, and able to anticipate likely developments.‘

‘Fivelex is a very solid team to work with – technically and commercially prepared.‘

‘A value-added approach to tax, fiscal and structuring issues.‘

‘Its most significant strengths are competence and the ability to focus on the problem.‘

‘Francesco Mantegazza is an exceptional expert in real estate taxation, as well as being very strong on commercial issues and negotiations.‘

‘Francesco Mantegazza is an outstanding professional who finds intelligent, tailor-made solutions for the client.‘

‘Francesco Mantegazza is always 100% committed to the client.‘

‘Fabio Oneglia is appreciated for his knowledge of tax matters, and the ability to understand problems quickly – he takes action quickly, gives opinions in a pragmatic style, and is attentive to the practical consequences.‘

‘Very useful, timely and careful support.‘

‘Knowledge and ability to explain matters, and resolve issues.‘

‘The team takes a pragmatic approach that benefits all parties involved, in addition to being highly competent. Easy communication and quick understanding of corporate situations.‘

‘Vittorio Salvadori di Wiesenhoff analyses tax issues in a very thorough way, but always with a practical, problem-solving approach.‘

‘What clients particularly appreciate about Vittorio Salvadori di Wiesenhoff is his practical skills, namely his ability to provide an operational solution even when the regulatory context is highly uncertain.‘

‘Vittorio Salvadori di Wiesenhoff gives valuable advice and is experienced in the tax issues surrounding investment funds.‘

‘Vittorio Salvadori di Wiesenhoff has always been very responsive, quick to understand client needs, and precise in his solutions.‘

‘Vittorio Salvadori di Wiesenhoff is a well-trained professional, with a good level of problem-solving ability, and is always helpful.‘

‘The team is very dynamic, really follows up on matters, and is always ahead of schedule.‘

‘The team always tries to solve complex issues and adapt to clients’ needs.‘

‘Great preparation, prompt responses, empathy and availability.‘

‘A very dedicated and competent team that has good project management skills and a good understanding of clients’ needs.‘

‘Outstanding knowledge of tax and finance law.‘

‘Roberto Pellizzari is always available to answer clients’ queries and direct them to the best specialist in the team.‘

‘Roberto Pellizzari is an outstanding tax law expert, understands the needs of clients, and is proactive.‘

‘Really excellent due to its intelligence and accuracy.‘

‘A very competent team.‘

‘Giuseppe Galeano is one of the most appreciated tax advisers in the Italian private equity industry.‘

‘A special mention for Roberto Iaia for his availability and skillset.‘

‘Great availability, technical competence, and the team takes care of client relationships.‘

‘Ability to anticipate needs and offer solutions.‘

‘Very proactive and client oriented, and the team is always up to date on the latest tax information.‘

‘The team understands commercial issues and is very competent.‘

‘The team has been very proactive in relation to finding solutions and is always very involved, informing clients quickly and clearly about the process’ different steps.‘

‘Solid knowledge of the subject, and shows a willingness to ensure clients understand processes that are different because they are in another country.‘

‘Giuliana Polacco is great for her quick responses, constant provision of information, professionalism and availability.‘

‘Very high-quality legal work and perfect knowledge of tax law and all its aspects.‘

‘A team of bright lawyers with whom it is a pleasure to work. Excellent credibility and reliability.‘

‘Ability to listen to the client, fully grasping the objectives assigned, along with the ability to investigate even extremely technical subjects.‘

‘Smart and solutions oriented.‘

‘Andrea Merolle stands out for his technical capabilities and attitude to innovation.‘

‘Vittorio Giordano is very wise and clear when explaining difficult concepts.‘

‘Vittorio Giordano and Andrea Merolle are both outstanding from a personal and professional point of view.‘

‘Both Vittorio Giordano and Andrea Merolle set themselves aside from competitors for their acumen and collaborative approach to clients and peers.‘