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Key contacts
Partner: Federico Di Cesare
Partner: Arnaldo Salvatore
Quick facts
Partners

14

Other qualified practitioners

36

Languages

Italian, English, French, German

Key practice areas
General corporate tax
Tax
Transfer pricing
Firm overview

Lipani Legal & Tax is an elite multi-practice law firm, focusing on administrative, antitrust and regulatory, commercial and corporate, banking and finance, M&A and tax law. 

The tax team (formerly at Macchi di Cellere Gangemi with the tax department founded by Bruno Gangemi in 1986) is highly regarded for its focus on international tax and multi-jurisdictional mandates.

Federico Di Cesare and Arnaldo Salvatore serve as co-heads of the tax team. Federico Di Cesare specializes in corporate tax, international tax and transfer pricing. Arnaldo Salvatore is the key contact for VAT and indirect tax. 

The tax team advises large corporations and multinational clients on corporate taxation, mergers and acquisitions, international taxation and transfer pricing, as well as structural and transactional tax planning and global tax projects.

The firm's dedicated tax disputes team advises on the full spectrum of matters, ranging from risk reviews and informal tax authority enquiries to formal investigations, settlement negotiations, and complex litigation. 

The tax team also specializes in Mutual Agreement Procedures (MAP) and Advance Pricing Agreements (APA), assisting clients in resolving international tax disputes efficiently and in structuring and negotiating APAs, in which it is among the market leaders.

The firm has a dedicated private client tax team, providing specialized advice to high-net-worth individuals and international families.

Key practice areas
  • Business model optimisation
  • Cross-border project management
  • Economic modelling
  • IP management
  • Policy design
  • Technology services
  • APAs
  • Corporate taxes
  • Cost-sharing arrangements
  • Cryptocurrency
  • Environmental
  • Financial services
  • M&A
  • Restructuring
  • Technology
  • Transactions
  • Value chains
  • Arbitration
  • Audit defence
  • Audit support
  • Competition/anti-trust cases
  • Controversy management
  • Dispute resolution
  • Litigation
  • MAPs/ADRs
  • Pre-litigation
  • State aid
  • Customs
  • GST
  • Supply chains
  • VAT
  • International tax advisory
  • Tax consulting
  • Arbitration
  • Audit defence
  • Audit support
  • Business model optimisation
  • Business restructuring
  • Competition / anti-trust cases
  • Controversy management
  • Cost-sharing arrangements
  • Cross-border project management
  • Dispute resolution
  • Economic modelling
  • International tax planning
  • IP management
  • Litigation
  • TP policy design
  • TP risk management
Other offices
  • Rome, 00186, Italy
    Corso Vittorio Emanuele II, 284 
Address:
Via della Posta, 8
Milan, 20123
Tel:+390636002365 Web Address:https://www.lipani.it
2026 Edition
General corporate tax
Tier 3
56 firms ranked
View full list

Tier 1

Baker McKenzie
7 practice areas
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Bonelli Erede Pappalardo Studio Legale
7 practice areas
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Chiomenti
7 practice areas
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Maisto e Associati
7 practice areas
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Studio Tributario e Societario Deloitte | STS Deloitte
7 practice areas
View full profile
Tremonti Partners
7 practice areas
View full profile

Tier 2

A&O Shearman
7 practice areas
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Andersen
7 practice areas
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Ashurst Perkins Coie
4 practice areas
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Bird & Bird
5 practice areas
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Clifford Chance
7 practice areas
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DLA Piper
7 practice areas
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Dentons
6 practice areas
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Di Tanno Associati
7 practice areas
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EY
7 practice areas
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Freshfields
5 practice areas
View profile
Gatti Pavesi Bianchi Ludovici
7 practice areas
View profile
Pirola Pennuto Zei & Associati
7 practice areas
View full profile
PwC TLS Avvocati & Commercialisti
7 practice areas
View profile
Tax Bridge STP
4 practice areas
View full profile
Valente Associati GEB Partners / Crowe Valente
7 practice areas
View full profile

Tier 3

Belluzzo International Partners
7 practice areas
View full profile
CMS Adonnino Ascoli & Cavasola Scamoni
3 practice areas
View profile
De Berti Jacchia Franchini Forlani
7 practice areas
View profile
Eptalex Garzia Gasperi & Partners
6 practice areas
View profile
Escalar & Associati
6 practice areas
View profile
Fantozzi & Associati Studio Legale Tributario
3 practice areas
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Hager & Partners
7 practice areas
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LED Taxand
7 practice areas
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Legance – Avvocati Associati
3 practice areas
View profile
Lipani Legal & Tax
3 practice areas
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McDermott Will & Schulte
7 practice areas
View profile
Nctm Studio Legale
3 practice areas
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Pavia e Ansaldo
3 practice areas
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Studio Legale e Tributario Biscozzi Nobili & Partners
7 practice areas
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Studio Tributario Tognolo
4 practice areas
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WTS R&A Studio Tributario
7 practice areas
View full profile

Tier 4

Bernoni Grant Thornton
3 practice areas
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Cleary Gottlieb Steen & Hamilton
2 practice areas
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FIVERS Studio Legale e Tributario
3 practice areas
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Gianni Origoni Grippo Cappelli & Partners
3 practice areas
View profile
Hogan Lovells Cadwalader
5 practice areas
View profile
LifeCapital
3 practice areas
View profile
Loconte & Partners
6 practice areas
View profile

Tier 5

CBA Studio Legale & Tributario
2 practice areas
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Caravati Pagani
7 practice areas
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Giovannelli & Associati
2 practice areas
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Gitti and Partners - Studio Legale Associato
2 practice areas
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Jones Day
2 practice areas
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Paul Hastings
2 practice areas
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Other notable

Bureau Plattner
3 practice areas
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Fava & Partners
3 practice areas
View profile
Masotti Cassella
3 practice areas
View profile
Transfer pricing
Tier 3
40 firms ranked
View full list

Tier 1

Bonelli Erede Pappalardo Studio Legale
7 practice areas
View profile
EY
7 practice areas
View profile
Maisto e Associati
7 practice areas
View full profile
PwC TLS Avvocati & Commercialisti
7 practice areas
View profile
Studio Tributario e Societario Deloitte | STS Deloitte
7 practice areas
View full profile
Valente Associati GEB Partners / Crowe Valente
7 practice areas
View full profile

Tier 2

A&O Shearman
7 practice areas
View profile
Andersen
7 practice areas
View profile
Baker McKenzie
7 practice areas
View profile
Bernoni Grant Thornton
3 practice areas
View profile
Bird & Bird
5 practice areas
View profile
DLA Piper
7 practice areas
View profile
De Berti Jacchia Franchini Forlani
7 practice areas
View profile
Fantozzi & Associati Studio Legale Tributario
3 practice areas
View profile
Freshfields
5 practice areas
View profile
Gatti Pavesi Bianchi Ludovici
7 practice areas
View profile
Hager & Partners
7 practice areas
View full profile
LED Taxand
7 practice areas
View full profile
Tax Bridge STP
4 practice areas
View full profile

Tier 3

Belluzzo International Partners
7 practice areas
View full profile
Chiomenti
7 practice areas
View profile
Di Tanno Associati
7 practice areas
View profile
Legance – Avvocati Associati
3 practice areas
View profile
Lipani Legal & Tax
3 practice areas
View full profile
McDermott Will & Schulte
7 practice areas
View profile
Nctm Studio Legale
3 practice areas
View profile
Pirola Pennuto Zei & Associati
7 practice areas
View full profile
Studio Legale e Tributario Biscozzi Nobili & Partners
7 practice areas
View full profile
Studio Musselli
3 practice areas
View profile
Studio Tributario Tognolo
4 practice areas
View profile
Tremonti Partners
7 practice areas
View full profile
WTS R&A Studio Tributario
7 practice areas
View full profile

Tier 4

CMS Adonnino Ascoli & Cavasola Scamoni
3 practice areas
View profile
LifeCapital
3 practice areas
View profile
StudioTributarioTognolo
3 practice areas
View profile
TPGS Transfer Pricing Global Solutions
3 practice areas
View profile
Valdani Vicari & Associati
3 practice areas
View profile

Other notable

Fava & Partners
3 practice areas
View profile
Linked Reviews
Tax

The tax team of Macchi di Cellere Gangemi is made up of approximately six specialists who specialise in complex international tax issues (including transfer pricing), complex tax audits and litigation, energy tax and environmental taxation, VAT and excise charges and private clients. It specialises in e-commerce, automotive, energy and information technology.

During the research period, the firm advised PayPal on the process of securing a bilateral advance pricing agreement between the Italian and Luxembourg tax authorities. The team also assisted VMware Italy with a tax audit and the filing of a ruling request regarding the potential presence of a permanent establishment in Italy and related remuneration for transfer pricing purposes.

Client feedback

“High professionalism, professional correctness, integrity, independence of judgement, preparation and speed of intervention.”

“Highly professional, great knowledge of the Italian tax system. Great knowledge of client business and as a result well placed to advise on tax planning and mitigating tax risk.”

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