Overview
Carlo Maria Paolella advises clients on domestic and international tax issues relating to mergers and acquisitions, corporate reorganizations, cross-border transactions, transfer pricing, capital markets and collective investment vehicles, and tax controversy. He also regularly advises on the tax profiles of employee incentive plans, debt restructuring and financial instruments.
Carlo advises Italian and multinational companies on numerous tax law issues, providing opinions in both Italian and English.
Results
- Advised a world leader in the fashion business in the structuring of a merger between its Brazilian branch and a local company, in the post-acquisition restructuring of a French high-end designer group and in the global integration of the wholesale activities of two business divisions
- Advised a multinational leader in the automotive industry (motorbikes) in several international transactions such as the acquisition of the full ownership by a competitor, in the development of new business models (and related cross-border tax implications) in Brazil and Thailand, including the negotiation of a contract manufacturing agreement with a third-party local manufacturer, and the set-up of the overall contractual arrangements with the Thai affiliate
- Advised a US-listed leader in the capital goods sector, with its merger with an Italian-listed company, and the ensuing migration to another EU jurisdiction of the top holding company, which resulted from the reorganization
- Advised a US multinational world-leading group in the medical device and diagnostic business on the reorganization of the Italian operations, on the group transfer pricing policy in cooperation with the US parents and on transfer pricing controversies
- Advised the Italian affiliates of a beverage world-leading group on the restructuring of intra-group financing, on several corporate reorganization plans and on group transfer pricing policy in cooperation with the parent company
- Advised Italian and international private equity funds on the structuring of collective investment vehicles for the effective holding of Italian participations, and on the acquisition and sale of several Italian businesses
- Represented a number of Italian-based or foreign multinational companies in the management of transfer pricing controversies, including court representation, tax settlements and mutual agreement procedures
Recognitions
- Chambers Europe, Italy: Tax, 2008-2024
- The Best Lawyers in Italy, Tax Law, 2024
- The Legal 500 EMEA, Hall of Fame, Italy: Tax, 2014-2024
- Chambers Global, Italy: Tax, 2013-2015
- legalcommunity.it, “Law Firm of the Year for Transfer Pricing”, Finance & Tax Awards 2014 and Tax Awards 2016; “Law Firm of the Year for Tax Restructuring”, Finance & Tax Awards 2015 and “Law Firm of the Year for Patent Box”, Tax Awards 2017
- Tax Directors Handbook 2016 and 2017, listed as “Leading Individual” and “Leading Tax Law Firm” for Italy, category Tax
- Tax Experts Guide 2016, listed as “Leading Practitioner”
- Leaders League 2022, “Highly Recommended” in Italy: Corporate Tax
- Who’s Who Legal 2016 – 2021, Corporate Tax: Advisory, Global Leader and Italy-Corporate Tax, National Leader
- legalcommunity.it, Best in Italy Tax Report, 2014 – 2016
- International Tax Review, World Tax and World Transfer Pricing, 2015 – 2023
- TopLegal Awards 2009, “Tax Professional of the Year”
Community
- Association of Dottori Commercialisti of Rome, International Tax Committee and Transfer Pricing Committee Vice President
- CERTI-BOCCONI, International Technical Committee
- International Fiscal Association, member of the Italian board of Statutory Auditors, and Italian reporter at the 2000 IFA Congress in Munich on the subject of deferred compensation
Credentials
Education
LUISS – University of Rome, 1985
Admissions
Italy
Languages
English
Italian
