Italy

Via De' Bardi 28

50125 Florence

Italy

Tel: +39 055 2001611

Piazza San Babila 4A

20122 Milan

Italy

Tel: +39 02 76023340

Email: roberto@cordeiroguerra.it

Website: www.cordeiroguerra.it

Roberto Cordeiro Guerra is the founding partner of Cordeiro Guerra & Associati, established in 2003 and having its main offices in Florence and Milan.

Roberto has 30 years of experience in assisting individuals, companies and multinationals in tax litigation, tax audits and settlements with the Italian tax authorities in a wide range of issues, including transfer pricing, direct tax issues, VAT and other indirect tax issues. He also assists taxpayers in all of the administrative procedures with Italian and foreign tax authorities aimed at finding settlements or filing rulings.

Roberto advises Italian and foreign taxpayers on the tax aspects of corporate reorganisations, private equity, real property acquisitions, M&A, and financial transactions, among other things.

He is a lawyer (avvocato) and full professor of international tax law at the University of Florence. Roberto teaches international, national and EU tax law in many post-graduate programmes.

He is co-founder of Tax Law Quarterly (Rivista Trimestrale di Diritto Tributario) and a permanent member of the Scientific Committee of Diritto e Pratica Tributaria, one of the most important international tax journals. Roberto authored the book Diritto Tributario Internazionale. Istituzioni (International Tax Law. Institutions), published in 2012.

He graduated summa cum laude at the University of Florence in 1984 and from 1987 was admitted to practice in Italy and enrolled in the College of Advocates of Florence (Albo degli Avvocati di Firenze). Roberto speaks Italian and English.

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 director with Studio Tributario e Societario, a member of the global Deloitte member firm network.

Matteo has nearly 20 years of tax experience and works primarily in the areas of tax controversy and litigation. 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, M&A, tax and corporate consultancy for multinational companies. He specialises in tax controversy and litigation, assisting specifically in tax authority administrative proceedings and matters heard by the tax courts. He also gives tax advice on all aspects related to 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, construction, defence, aviation, pharmaceutical, chemical, information technologies, communication and telecommunication, professional sports, large retailers, and food and beverage.

Matteo is member of the Statutory Auditors Board of medium / large companies. He is a Revisore Contabile (statutory auditor), Consulente Tecnico del Giudice (court consultant) and earned a degree in economics from Genoa University.

Matteo regularly speaks at conferences and workshops in Italy, and also by request to the Italian Revenue Agency and other public bodies, on domestic and international tax issues. He regularly contributes articles concerning significant tax issues to specialist tax 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 tax lawyer with Studio Tributario e Societario, a member of the global Deloitte member firm network.

Stefano has more than 17 years of 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 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 home care, large retailer and food.

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

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