Meet the Tax team

Andrea Baldi

Partner, Novara

Andrea Baldi deals with business consultancy in the field of business crisis and over-indebtedness.

He is a Court Receiver, a Commissioner and a Court expert.

Andrea holds a Degree in Economics and Commerce from the University of Turin, and has been registered at Court's Official Listing of Chartered Accountants and Bookkeepers of Novara since 1999. He is also registered as a Financial Auditor.

Languages: Italian, English and French.

andrea.baldi@bakertilly-cgsm.it

Luisella Bergero

Partner, Genoa

Luisella Bergero has many years of experience in accounting and tax consultancy for companies (including listed companies) and for domestic and foreign groups of companies. She also sits as a Statutory Auditor on the Board of a number of companies.

Until 2005 he worked for an important Tax Law Firm in Milan and Verona, specializing in national and international tax advice to SMEs and large groups of companies and in assisting other experts in accounting and tax matters of particular complexity. In the following years, she worked as an Associate of one of the leading Tax Law Firms in Genoa.

She holds a degree in Economics and Commerce with honours from the University of Genoa and has been a Chartered Accountant since 2004 and a registered Auditor since 2006. Post-graduate specialization obtained at the V Master in Law and Tax Practice organized by the Conference and Training Division of Il Sole 24 Ore.

She is also the author on co-author of numerous scientific publications for the magazines of the Il Sole 24 Ore Group. Lecturer at the postgrad Masters in Practice of Tax Law and in Administration, Finance and Auditing of Il Sole 24 ORE and at the High School of Economics and Finance.

Languages: Italian, English and French.

lbergero@bakertillyctl.it

Clemente Bianco

Partner, Savona

Clemente Bianco boasts years of experience in auditing and accounting and tax consultancy for companies (including listed companies) and for national and foreign groups of companies. He also sits on the Statutory Board of a number of companies.

After working for an important Tax Law Firm in Milan and Verona, specializing in national and international tax advice to SMEs and large groups of companies and in assisting other professionals in accounting and tax matters of particular complexity, in 2005 joined a leading Tax Law Firm in Genoa as an Associate.

He holds a Degree in Business Administration at Genoa University and has been a Chartered accountant since 1999 and registered as auditor since 2005. He attended the VI Master Tributario of Il Sole 24 Ore in Milan and carried out a study period in San Diego (California) to further his knowledge of the English language.

He has authored and co-authored publications on tax, corporate and accounting matters published in scientific manuals.

Languages: Italian, English and French.

cbianco@bakertillyctl.it

Riccardo Bolla

Partner, Genoa

Riccarco Bolla has long-term experience in auditing and corporate, accounting and tax consultancy, including listed companies, and groups, both national and foreign. Technical consultant in judicial appointments, considerable experience across a wide are of insolvency issues. He is a statutory auditor, auditor of numerous companies and foundations and a member of several supervisory bodies 231, a role certified by Bureau Veritas Italy. He has been a member of several Commissions of the order (audit, 231, bankruptcy). Member of the Board of Directors of the University of Genoa.

Partner of Professionals Associated Deloitte Touche tax firm until 2002, he then joined one of the leading tax law firms in Genoa as an Associate. Founder of the firm "Labour Advisory and Service Consultants", he is also the author of several publications in specialist magazines.

Lecturer in various educational and training courses for the administrative staff of companies and professionals on taxation, accounting, international accounting standards and Legislative Decree 231/01.

He holds a Degree in Business Administration from Università Cattolica of Milan. Chartered Accountant since 1992 and registered Auditor since 1995 and on the Register of Auditors of Local Authorities of the Italian Ministry of the Interior, on the list of Liquidators of the Ministry of Economic Development.

Languages: Italian and English.

rbolla@bakertillyctl.it

Giancarlo Ceci

Partner, Rome

Practice area: Corporate law and accounting

Graduated in Economics from La Sapienza University of Rome, he is a tax specialist and a certified public auditor. Specialized in business consulting and corporate advisory, Giancarlo has particular experience in company organization, auditing, accounting and financial statements activities, accounting advice fiscal and administrative framework of corporations, non-profit organizations as well as in the public sector. Speaker in training programs and conferences.

gceci@bakertillymtea.it

Maurizio Cerrano

Partner, Turin / Milan

Maurizio Cerrano has extensive experience in the field of tax family planning assets (trust and foundations) and in dealing with the preparation of reorganization plans for the development of business groups operating in Italy and abroad (business plans, preparation of master file and country files incl. analysis of intercompany transfer pricing).

In recent years, he has specialized in certain industrial sectors (airport, aeronautical, plastic and metallurgical) and financial (banks) has covered various positions fiduciary (administrator, liquidator, auditor, statutory auditor, trustee), producing valuation reports in mergers, demergers, transformations, transfers, company transfers, and evaluations as part of plans for debt restructuring.

He has worked at different international firms providing fiscal and corporate consulting, and international contracts addressed to Italian and foreign companies.

Chartered Accountant since 2000 and Auditor since 2001. Technical Consultants and Experts of the Judge of the Court of Turin. Qualified TEP (Trust and Estate Practitioners) since 2009.

Languages: Italian and English.

cerrano@bakertillywct.it

Roberto Colombo

Partner, Novara / Milan

Roberto Colombo specializes in consultancy to companies and groups of companies, with particular expertise in planning and management control, in M&A operations and in generational handover processes.

He is a contract professor in Planning and Control at the University of Piemonte Orientale and is the Director of the Chartered Accountants and Bookkeepers Association of Novara.

He holds a degree in Business Administration from Bocconi University in Milan. He is a court expert, and has been registered at Court's Official Listing of Chartered Accountants and Bookkeepers of Novara since 1995. Auditor enrolled at the Register of Financial Auditors.

Languages: Italian and English.

roberto.colombo@bakertilly-cgsm.it

Marco Giuliani

Of counsel

Marco Giuliani has extensive knowledge of various industry sectors as well as of the financial industry, with a special interest in international tax law, cross-border transactions, tax aspects related to M&A transactions.

He has worked for one of the Big-Four, first in the audit division and then in the tax firm. Until 2005 he was Co-Managing Partner, as well as senior international partner of the Deloitte tax firm. He is an experienced tax consultant and statutory auditor, having worked for large/multinational companies, listed and unlisted, on the stock exchange in the oil, energy and manufacturing sectors.

He holds a degree in Economics from Bocconi University in Milan, and is registered in the Register of Chartered Accountants and Accounting Experts of Milan and in the Register of Statutory Auditors. Lecturer of various internal and external courses, with IPSOA and Euroconference, as well as for the Order of Chartered Accountants of Milan in the International Tax Commission.

Languages: Italian and English.

mgiuliani@bakertillyctl.it

Andrea Grande

Partner, Milan

Andrea specializes in business consultancy and advisory services with a main focus on tax and business aspects for industrial, commercial and real estate companies, especially with regard to tax planning and business reorganizations.

He holds a Degree in Economics and Commerce from the Università Cattolica in Milan, and has been registered at the Court's Official Listing of Chartered Accountants and Bookkeepers of Novara since 1998. He is an Auditor enrolled at the Register of Financial Auditors and a court expert.

Languages: Italian and French.

andrea.grande@bakertilly-cgsm.it

Paolo Massara

Partner, Novara

Paolo Massara specializes in business consultancy to companies and groups of companies with a particular expertise in corporate, tax and business aspects.

Paolo is a court expert and a member of the Territorial Disciplinary Council of the Chartered Accountants and Bookkeepers Association of Novara.

He holds a degree in Business Administration from Bocconi University in Milan. He is an Auditor enrolled with the Register of Financial Auditors and has been registered at Court's Official Listing of Chartered Accountants and Bookkeepers of Novara since 1991.

Languages: Italian and English.

paolo.massara@bakertilly-cgsm.it

Pietro Mastrapasqua

Partner, Rome

Practice area: Tax and Corporate law

Graduated in Economics (“LUISS” University of Rome); Tax specialist; Chartered Accountant; Publicist; Counsellor of the ANTI - Italian National Tax Advisers Association – Lazio section, International fiscal association member, Member of the European Tax Advisers Register.

He has particular experience in M&A and in international tax consultancy. Professor at SAPIENZA and LUISS, Universities of Rome.

Consultant of the Civil and Criminal Court of Rome, author of many articles and books on tax and business law, lecturer at several training programs held by national public and governmental entities and member of several public committees of studies concerning tax law.

pmastrapasqua@bakertillymtea.it

Alessandro Mellarini

Partner, Trento

Alessandro Mellarini advises both private and public companies on strategic, corporate, tax and organizational structure matters. He also deals with extraordinary operations and the management of generational transition of family businesses. He holds and has held the positions of Board Member, Sole Director, Liquidator, Co-Liquidator, Auditor and Statutory Auditor.

After qualifying as a Chartered Accountant, in 1983 he began to collaborate with a Milanese professional firm, obtaining registration in the role of Official Legal Auditors in 1989.

In 1987, he founded Mellarini Chartered Accountants firm in Trento. In 2006 he joined ACB GROUP SPA, while in 2016 he became a partner and advisor of Studio Zanguio e Associati of Vicenza. In 2018 he participated in the establishment of Studio Mellarini & Associati, of which he is President of the Board of Directors.

Graduated in Economics from the University of Trento, he is registered in the Register of Chartered Accountants and Accounting Experts of Trento and in the Register of Statutory Auditors.

Languages: Italian and German

alessandro.mellarini@studiomellarini.com

Daniele Nobili

Partner, Novara

Daniele Nobili specializes in business consultancy with an interest in business crisis and management control.

He is a Court Receiver, a Commissioner and a Court expert.

He holds a degree in Business Administration from Bocconi University in Milan and is a contract professor for the Planning and Control course at the University of Piemonte Orientale. He has been registered at the Court's Official Listing of Chartered Accountants and Bookkeepers of Novara since 1996 and is an auditor enrolled at the Register of Financial Auditors.

Languages: Italian, English and French.

daniele.nobili@bakertilly-cgsm.it

Francesco Maria Olivieri

Partner, Rome

Practice area: Corporate law and accounting

Graduated in Economics from Federico II University of Naples, he is a tax specialist and a certified public auditor. Specialized in business consulting, Francesco Maria has particular experience in company organization, monitoring activity of projects and costs, administrative issues regarding the private sector.

folivieri@bakertillymtea.it

Roberto Pera

Partner, Rome

Practice area: Corporate law and accounting

Graduated in Economics from La Sapienza University of Rome, he is a tax specialist and a certified public auditor. Specialized in business consulting, Roberto has particular experience in business evaluations, implementation of organizational management and control model. n. 231/2001, and accounting and financial statements activities, as well as in the insurance and public sector. He has authored many articles on non-profit entities accountancy and has delivered speeches on training programs and conferences.

He is Member of Supervisory boards pursuant to Legislative decree n. 231/2001 and also a member of the Commission of Criminal Law and Economics of the Tax Lawyers Association of Rome.

rpera@bakertillymtea.it

Daria Perrone

Partner, Rome

Practice area: Corporate law and accounting

Graduated in Economics from the University of Perugia, she is a tax specialist, a certified public auditor and Local Authorities’ auditor. Specialized in advising on corporate taxation, issues of national and international nature, litigation and in the field of VAT.

Speaker at conferences and seminars on tax issues and corporate.

dperrone@bakertillymtea.it

Riccardo Romanini

Partner, Rome

Practice area: Tax and corporate law

Graduated in Economics from La Sapienza University of Rome, he is a tax specialist and a certified public auditor. Specialized in domestic and international tax consultancy, both of ordinary and extraordinary nature, as well as in VAT issues.

He has particular experience in the reorganization of groups of medium and large sizes. Speaker at conferences, seminars and Masters concerning VAT and domestic tax issues.

rromanini@bakertillymtea.it

Marco Rusconi

Partner, Novara

Marco Rusconi is an advisor for auditing activities for companies and non-profits, specializing in the drawing up of expert reports for company evaluations and compounding banking interest, consultancy and representation in tax litigation.

He collaborates with the University of Florence as an auditor for revising of EU financed projects and for releasing of the related certifications. Member of the external branch, consisting of a banking foundation supervising the use of the disbursed funds for non-commercial entities.

He holds a Degree in Economics and Commerce from the Università Cattolica in Milan and is registered at Court's Official Listing of Chartered Accountants and Bookkeepers of Novara since 1996. Auditor enrolled at the Register of Financial Auditors, he is an Auditor in public bodies, a professional delegate of the Court and a Court expert.

Languages: Italian and English.

marco.rusconi@bakertilly-cgsm.it

Silvio Tirdi

Partner, Rome

Practice area: Corporate law and accounting

Graduated in Economics from La Sapienza University of Rome, he is a tax specialist and a certified public auditor. Specialized in business consulting, Roberto has particular experience in business evaluations, implementation of organizational management and control model. n. 231/2001, and accounting and financial statements activities, as well as in the insurance and public sector. He has authored many articles on non-profit entities accountancy and has delivered speeches on training programs and conferences.

He is Member of Supervisory boards pursuant to Legislative decree n. 231/2001 and also a member of the Commission of Criminal Law and Economics of the Tax Lawyers Association of Rome.

stirdi@bakertillymtea.it

Fabrizio Ummarino

Partner, Turin

Fabrizio Ummarino has extensive experience in extraordinary corporate operations in the role of consultant or expert specializing in the industry (plastic and sheet metal forming, metalworking), providing assistance to various professionals and auditors.

He has worked at different international firms providing fiscal and corporate consultancy to Italian and foreign companies and international contracts.

As part of its activities are recorded various fiduciary duties as an administrator, liquidator, and auditor. Chartered Accountant since 1994 and Auditor since 1999.

ummarino@bakertillywct.it

Enzo Alvano

Senior Advisor

Practice area: Tax litigation - Tax and corporate law

Graduated in Law from LUISS” University of Roma, he is a lawyer. Specialized in domestic tax consultancy of ordinary nature, in issues of taxation of individuals and non-commercial entities, as well as tax litigation. Speaker at conferences and seminars on corporate and tax issues.

ealvano@bakertillymtea.it

Francesca Belcastro

Chartered Accountant

Francesca Belcastro mainly deals with accounting and tax consultancy supporting companies and corporate groups. Over the years, she has gained extensive experience in the commercial law, carrying out consultancy and assistance activities in the field of company crises. She currently holds various positions as Curator at the Court of Savona as well as Sales Delegate and Judicial Guardian.

She previously worked at the ABR Argento Bollini Ravera & Partners studio in Milan. Since 2021, she has also held the position of Member of the Board of Directors of the company Baker Tilly 3B S.r.l. (tax and corporate consultancy firm).

Graduated in Administration, Finance and Control in 2015 at the University of Genoa, she has been registered with the Order of Chartered Accountants of Savona since 2017.

Languages: Italian and English.

fbelcastro@bakertillyctl.it

Valentina Brunetti

Chartered Accountant

Valentina Brunetti advises companies and group of companies on corporate, tax and management control aspects.

She holds a Degree in Business and Administration at the University of Piemonte Orientale in Novara and has been registered at Court's Official Listing of Chartered Accountants and Bookkeepers of Novara since 2017. Auditor enrolled at the Register of Financial Auditors.

Languages: Italian and English.

valentina.brunetti@bakertilly-cgsm.it

Anna Capraro

Chartered Accountant

Anna Capraro works as a consultant for companies and group of companies with a particular expertise in corporate, tax and business aspects.

She holds a Degree in Business and Administration from the University of Piemonte Orientale in Novara and has been registered at Court's Official Listing of Chartered Accountants and Bookkeepers of Novara since 2018.

Languages: Italian and English.

anna.capraro@bakertilly-cgsm.it

Tony Casciano

Chartered Accountant

Tony Casciano provides tax, accounting and corporate advice to Italian and especially foreign companies operating in various areas, including assistance with compliance and monthly reporting.

He gained expertise in the preparation of accounting and tax due diligence to support corporate acquisition and reorganization activities.

He also provides tax, accounting and administrative advice, guaranteeing complete assistance to different types of clients: from individuals to sole traders. From partnerships to limited liability companies, developing specific skills in advising even large non-commercial entities.

He has a strong interest in internationalization processes; in particular, he focuses on both VAT related issues in foreign transactions and on financing to strengthen the client's position in the global context.

He graduated in Economics and Commerce at the University of Turin. He is a Chartered Accountant registered with the ODCEC of Turin.

Languages: Italian, English and Spanish

casciano@bakertillywct.it

Cristian Ceccaroni

Partner

Cristian Ceccaroni deals with extraordinary operations, management control and the evaluation of companies and shareholdings. He also assists clients with periodic tax obligations and in the drafting of ordinary and consolidated financial statements. He holds the position of Statutory Auditor and Legal Auditor in local companies and third sector bodies.

He has gained significant experience in the field of corporate and tax consultancy for small and medium-sized businesses, providing assistance in extraordinary operations, contracts and tax litigation. He also collaborates as a Technical Consultant to the Judge and Appraiser for the Court of Rovereto, where he carries out appraisals on corporate matters and company valuation and shareholdings. He is a liquidator of joint-stock companies.

After working at a leading firm of accountants and auditors in the province of Bolzano and a trade association in the Province of Trento, he joined Studio Mellarini & Associati in 2016.

Graduated in Economics from the University of Trento, he is registered in the Register of Chartered Accountants and Accounting Experts of Trento and in the Register of Statutory Auditors.

cristian.ceccaroni@studiomellarini.com

Patrizia D’Adamo

Of Counsel

Patrizia D'Adamo specializes in consultancy to companies and groups of companies, with particular expertise in the field of Organizational Models Law 231. She is a Member of Supervisory boards and boards pursuant to Legislative decree n. 231/2001 of public and private companies and credit institutions.

She holds a degree in Business Administration from Bocconi University in Milan, and has been registered at Court's Official Listing of Chartered Accountants and Bookkeepers of Milan since 1995 and is registered with the Register of Financial Auditors

Languages: Italian, English and French.

patrizia.dadamo@bakertilly-cgsm.it

Elisa Dezzani

Chartered Accountant

Elisa Dezzani mainly deals with tax and corporate consultancy, direct and indirect taxes, as well with providing assistance in accounting management, with a focus on compliance. She is an expert in assisting natural persons.

In the past, she collaborated with other leading professional firms in Genoa, always in the field of tax and accounting consultancy.

She holds a Master's degree in Maritime and Port Economics and Management at the University of Genoa in 2006, with a grade of 110/110. Enrolled in the Register of Chartered Accountants and Accounting Experts of Genoa section A to no. 1636 Registered Statutory Auditor at. No. 166548 Official Gazette n.55 dated 17/07/2012.

Languages: Italian and English.

edezzani@bakertillyctl.it

Romolo Di Stefano

Senior Advisor

Practice area: Tax and corporate law.

Graduated in Economics and Business Management (“LUISS” University of Roma), Tax lawyer.

Specialized in corporate tax law on issues (direct and indirect taxes), both of national and International nature, as well as in consulting on VAT.

rdistefano@bakertillymtea.it

Ercole Fano

Tax Manager

Ercole Fano mainly deals with issues of international taxation and corporate taxation.

In the past, he has collaborated with Big 4 consultancies and other international networks, dedicating himself, in particular, to consultancy on national, international and group corporate taxation, extraordinary transactions and tax due diligence for multinational clients.

Graduated in Economics and Business Law at the Bocconi University of Milan in 2010, he has been a member of the Order of Chartered Accountants of Milan since 2014 and Statutory Auditor since 2015.

Languages: Italian, English and French.

efano@bakertillyctl.it

Michela Ferrazzi

Of Counsel

Practice area: Tax and corporate law

Graduated in Economics from La Sapienza University of Rome, Michela holds a Master in Tax Law from LUISS. She is a tax specialist and a chartered accountant. Specialized in International and National corporate tax, with particular emphasis on tax breaks, tax ruling and VAT. She has particular experience in Italian tax regime of Financial Intermediaries and Holding companies.

Speaker at conferences and seminars on corporate tax issues, she has authored many articles on tax law and VAT.

mferrazzi@bakertillymtea.it

Luciano Fiorentino

Tax Manager

Luciano Fiorentino mainly deals with tax litigation, providing assistance during tax audits and in the pre-judicial phase, representing before the Courts of Tax Justice in disputes against the Revenue Agency and the Customs and Monopolies Agency. He also deals with of domestic and international corporate taxation.

In the past, he collaborated with Big 4 consultancies and other international networks, dedicating himself, in particular, to tax litigation and consultancy on domestic and international taxation of companies and groups, with a focus on the taxation of financial intermediaries and financial products.

Graduated in Economics and Business Law at the Federico II University of Naples in 2003, he is a member of the Order of Chartered Accountants of Milan and Statutory Auditor since 2008, member of Boards of Statutory Auditors, Technical Consultant of the Court of Tax Justice of Milan and the Civil Court of Milan.

Languages: Italian, English and Spanish.

lfiorentino@bakertillyctl.it

Stefania Gallo

Chartered Accountant

Stefania Gallo mainly deals with accounting, tax consultancy, and professional corporate assistance in the ordinary context to Italian and foreign companies. She also provides assistance in matters of direct and indirect taxes, corporate and tax obligations to small and medium-sized enterprises, as well as to holding companies and third sector entities.

She has participated in extraordinary operations, drawing up company valuation reports. She holds positions as a member of the Board of Statutory Auditors and sole auditor in companies operating in various sectors of activity

Graduated in Accounting Profession at the University of Turin, she has been registered with the Order of Chartered Accountants and Accounting Experts of Turin since 2012. After gaining experience in the field of tax and accounting consultancy thanks to collaborations in professional firms, she joined the WCT team in 2014.

Languages: Italian, English and French.

gallo@bakertillywct.it

Isabella Gattuso

Chartered Accountant

Isabella Gattuso is responsible for the management control and general accounting of Italian and foreign companies. She specializes in the drafting of financial statements and tax consultancy. In particular, she has acquired specific skills in the valuation of companies, intangible assets, and shareholdings, as well as in the planning and execution of corporate transactions (start-ups, mergers, demergers, transformations, transfers, and company transfers, tax due diligence).

After gaining experience in the field of tax and accounting consultancy thanks to collaborations in leading professional firms, she joined the WCT team in 2013. She holds positions as a member of the Board of Statutory Auditors and sole auditor in companies operating in various sectors of activity.

Graduated in Business Administration from the University of Turin, she has been registered with the Order of Chartered Accountants and Accounting Experts of Turin since 2009.

Languages: Italian and English.

gattuso@bakertillywct.it

Roberto Gauzolino

Chartered Accountant

Roberto Gauzolino deals with tax and corporate consultancy, specializing in tax litigations, representing the clients in the first and second grade of judgement. He provides assistance on the corporate and tax obligations of professionals, individuals, partnerships and corporations.

He has been a Chartered Accountant and Auditor since 2006.

Languages: Italian and English.

gauzolino@bakertillywct.it

Valeria Giuliani

Senior Tax Consultant

Valeria Giuliani mainly deals with national and international tax issues relating to individuals.

In 2017, she began her career in the Global Employer Services area of the Tax and Corporate Firm of a Big 4. She then worked in other international networks dedicating herself, in particular, to consultancy on the subject of taxation of foreign and Italian individuals.

Graduated in Management from the Bocconi University of Milan in 2016, she has been registered with the Order of Chartered Accountants of Milan since 2019.

Languages: Italian and English.

vgiuliani@bakertillyctl.it

Efrem Grazzi

Chartered Accountant

Efrem Grazzi is gaining experience in the field of business, corporate and tax consultancy.

He joined Studio Mellarini & Associati as a trainee in November 2019, and in February 2022 he obtained the qualification to practice as a Chartered Accountant, continuing his practice as a Statutory Auditor.

Graduated in Economics from the University of Trento, he holds a specialist degree in Business Economics and Legislation. He is registered in the Register of Chartered Accountants and Accounting Experts of Trento.

efrem.grazzi@studiomellarini.com

Iryna Kravchuk

Chartered Accountant

Iryna Kravchuck deals with tax and corporate consultancy for Italian and foreign companies, including start-ups and innovative SMEs.

After gaining experience in the field of tax and accounting consultancy thanks to collaborations in professional firms, she joined the WCT team in 2013. She has gained experience in administrative accounting, tax, and corporate matters in various business sectors.

Graduated in Management of international relations at the University of Kyiv and in Accounting Professions at the University of Turin, she is registered with the Order of Chartered Accountants and Accounting Experts of Turin.

Languages: Italian, Ukrainian and Russian.

kravchuk@bakertillywct.it

Sandro Lattanzi

Of Counsel

Practice area: Tax and corporate law

Graduated with honors in Law and in Business and Administration from La Sapienza, University of Rome, he is an attorney at the Supreme Court, a chartered accountant and a statutory auditor.

Active as tax advisor since 1973, first at the Tax Service of the Italian Banking Association, then at Fantozzi-Biscozzi Tax Law Firm where he became partner and, subsequently, carried out the same activity as a partner of the tax and law firm CDLT. He was then the owner of Studio Legale Tributario Lattanzi, and a partner of Parametrica Legal, a professional association of the Parametrica network, specialized in consulting and assistance to insurance and financial companies and credit institutions.

He has acquired extensive expertise in VAT and business income issues, tax litigation, as well as criminal tax law. Sandro is the author of numerous articles published in the most important journals in the field, as well as a two-edition book on tax valuations.

slattanzi@bakertillymtea.it

Daniela Lazzaroni

Chartered Accountant

Daniela Lazzaroni mainly deals with consulting on direct and indirect taxes and follows corporate and tax obligations. She is a Director, Liquidator, Statutory Auditor, and Auditor of any company operating in the construction and industrial sectors.

Chartered Accountant and Auditor since 2005.

Languages: Italian and English.

lazzaroni@bakertillywct.it

Eva Manfrini

Chartered Accountant

Eva Manfrini assists clients in tax litigation matters, in periodic tax obligations and in the drafting of financial statements and consolidated accounts. She has gained significant experience in the field of corporate and tax consultancy for SMEs, providing assistance in business consultancy, economic and financial planning, governance and business organisation. She also holds roles as Director, Statutory Auditor and Statutory Auditor in local companies.

In 2019, she was one of the founders of Studio Mellarini & Associati.

Graduated in Economics from the University of Trento, he holds a specialist degree in Management and Business Consulting. She is registered in the Register of Chartered Accountants and Accounting Experts of Trento and in the Register of Statutory Auditors.

eva.manfrini@studiomellarini.com

Marta Martino

Chartered Accountant

Marta Martino mainly deals with corporate income and international taxation.

She has significant experience with leading tax consultancy firms, and has also collaborated with the tax department of one of the leading full-service law firms in Italy, which is part of an international network.

She graduated in Economics and Corporate Law at Bocconi University in 2004, and has been registered with the Order of Chartered Accountants of Milan and with the register of auditors since 2010. She followed a specialization course in International Tax Law at Bocconi University in 2010. In 2017, she obtained a Master's degree in International Tax Law, LLm, from the University of Leiden.

Languages: Italian, English and French.

mmartino@bakertillyctl.it

Isabella Mellarini

Chartered Accountant

Isabella Mellarini supports clients with periodic tax obligations and in the drafting of financial statements and consolidated accounts, operating mainly in the field of business and tax consultancy for various joint-stock companies.

She has gained significant experience in the field of corporate and tax consultancy for small and medium-sized businesses, providing assistance in extraordinary operations, contracts and tax litigation. She has also worked for 10 years in the context of business crises as a bankruptcy trustee and judicial commission.

In 1987, she was a founding partner of Studio Mellarini, which then became Studio Mellarini & Associati in 2019. Since 2016 she has been a collaborator of Studio Zanguio e Associati of Vicenza. She was a member of the Fiduciaria del Trentino Alto-Adige S.R.L. until May 2018.

Graduated in Economics and Business at the University of Trento, she is registered in the Register of Chartered Accountants and Accounting Experts of Trento and in the Register of Statutory Auditors.

Foreign languages: German, English

isabella.mellarini@studiomellarini.com

Ludovica Maria Perrone

Chartered Accountant

Ludovica Maria Perrone is gaining experience in the field of business, corporate and tax consultancy.

In April 2019 she joined Studio Mellarini & Associati as a trainee, and in February 2022 she obtained the qualification to practice as a Chartered Accountant, continuing her practice as a Statutory Auditor.

Graduated in Economics from the University of Ferrara, she holds a Master's Degree in Business Economics and Legislation from the University of Trento.

ludovica.perrone@studiomellarini.com

Stefano Roncagliolo

Chartered Accountant

Stefano Roncagliolo provides consultancy in tax matters, both national and international, accounting and civil law. He also assists client on transfer pricing, tax pre-litigation, as well as Tax and Financial Due Diligence activities.

A qualified Chartered Accountant since 2018, he has been a member of the "Indirect Taxes" Study Commission set up by the Order of Chartered Accountants and Accounting Experts of Genoa since 2022. Author of publications in professional journals on the subject of indirect taxes.

He holds a Master's Degree in "Administration, Finance and Control” from the University of Genoa (110 cum laude).
Enrolled in the Order of Chartered Accountants and Accounting Experts of Genoa since 2018.

Languages: Italian and English.

sroncagliolo@bakertillyctl.it

Roberto Simonato

Chartered Accountant

Roberto Simonato deals with foreign and domestic investments and offers expert tax, legal and corporate consultancy on crossborder M&A transactions.

After years of activity in Turin, Milan and London he now carries out his professional activity mainly abroad. He is also part of the Baker Tilly Uruguay studio of Montevideo (www.bakertilly.uy), as well as of the BTU International studio of Miami (www.btu-international.com) with which he follows international groups, cross border operations and investments. Roberto holds corporate and union positions in international holding companies and foreign operating companies.

Graduated in Economics and Commerce from the University of Turin, registered with the Order of Commercial Doctors and Auditors of Turin since 2002 and specialized in finance at the University of Montevideo ORT.

Languages: Italian, English, Spanish and Portuguese.

rsimonato@bakertilly.uy

Ilaria Zucconelli

Chartered Accountant

Ilaria Zucconelli specializes in advising companies on business crisis and over-indebtedness.

She holds a Degree in Management and Administration (Accountant and Auditor) from the University of Piemonte Orientale and has been registered at the Court's Official Listing of Chartered Accountants and Bookkeepers of Novara since 2015. Auditor enrolled at the Register of Financial Auditors.

Languages: Italian, English and French.

ilaria.zucconelli@bakertilly-cgsm.it

Andrea Dalla Verde

Chartered Accountant

Andrea Dalla Verde is gaining experience in the field of business, corporate and tax consultancy.

In May 2023 he joined Studio Mellarini & Associati as a trainee and in November 2023 he obtained the qualification to practice as a Chartered Accountant, continuing his practice as a Statutory Auditor.

Graduated in Economics from the University of Trento, he holds a specialist degree in Business Economics and Legislation. He is registered in the Register of Chartered Accountants and Accounting Experts of Trento and Rovereto.

Foreign languages: English and Spanish

andrea.dallaverde@studiomellarini.com

Raffaella Tedesco

Chartered Accountant

Raffaella Tedesco mainly deals with tax, accounting, civil and tax compliance.

She gained professional experience in a consulting firm and has also worked abroad, in Poland, in the accounting department of an IT services company.

Graduated with honors in Economics and Management from the University of Sannio, she obtained a Double Degree in International Business Management from WSB University in Poland. Registered since 2023 with the Order of Chartered Accountants and Accounting Experts of Milan and registered since 2021 as a trainee with the Order of Legal Auditors.

Languages: Italian and English.

rtedesco@bakertillyctl.it

Emanuele Tosi

Chartered Accountant

Emanuele Tosi specializes in advising companies on business crisis and over-indebtedness and drafting of reports for bank compound interest.

He holds a Degree in Business and Administration at the University of Piemonte Orientale in Novara and has been registered at Court's Official Listing of Chartered Accountants and Bookkeepers of Novara since 2021.

Languages: Italian and English.

emanuele.tosi@bakertilly-cgsm.it

Meet the Tax team

Andrea Baldi

Luisella Bergero

Clemente Bianco

Riccardo Bolla

Giancarlo Ceci

Maurizio Cerrano

Roberto Colombo

Marco Giuliani

Andrea Grande

Paolo Massara

Pietro Mastrapasqua

Alessandro Mellarini

Daniele Nobili

Francesco Maria Olivieri

Roberto Pera

Daria Perrone

Riccardo Romanini

Marco Rusconi

Silvio Tirdi

Fabrizio Ummarino

Enzo Alvano

Francesca Belcastro

Valentina Brunetti

Anna Capraro

Tony Casciano

Cristian Ceccaroni

Patrizia D’Adamo

Elisa Dezzani

Romolo Di Stefano

Ercole Fano

Michela Ferrazzi

Luciano Fiorentino

Stefania Gallo

Isabella Gattuso

Roberto Gauzolino

Valeria Giuliani

Efrem Grazzi

Iryna Kravchuk

Sandro Lattanzi

Daniela Lazzaroni

Eva Manfrini

Marta Martino

Isabella Mellarini

Ludovica Maria Perrone

Stefano Roncagliolo

Roberto Simonato

Ilaria Zucconelli

Andrea Dalla Verde

Raffaella Tedesco

Emanuele Tosi

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