I believe in working as a business advisor, using my broad experience in tax law to help clients achieve their goals.
Alessandro Martinelli is a tax partner based in Milan with a significant experience in tax litigation, tax compliance and international taxation, with particular reference to the aviation sectors and multimedia and technologies (e-sports, NFTs, cryptocurrencies). Alessandro is qualified as chartered accountant in Italy. This allows him to fully understand the clients' needs from a quantitative and qualitative perspective in different legal environments.
Alessandro assists leading Italian and international companies in complex tax investigations and tax litigations. He deals with extraordinary transactions, due diligence and tax optimization as well as in relation to internal audit and controlling activities for listed and non-listed companies (tax control framework and cooperative compliance). Currently, he is standing statutory auditor in several industrial and financial companies. He liaise on a daily basis with tax, custom and other public bodies.
Alessandro is ranked amongst the best tax litigators in Italy according to "Guide to the World's Leading Tax Controversy Advisers", International Tax Review since 2013.
He is a lecturer at the IPSOA Master in Taxation. He is also the author of numerous publications on tax matters and collaborates with various publications, such as IPSOA-Wolters Kluwers and Il Sole 24 Ore.
- Assists one of the world’s major players in Aerospace, Defence and Security sector, with a variety of tax activities, including: (i) managing their Tax Control Framework in the context of the Cooperative Compliance program with the Italian Revenue Agency; (ii) assisting the client in an audit by the Italian Revenue Agency on the correct application of the Patent Box Regime in the context of a complex reorganization plan involving the main Italian entities of the Group; (iii) VAT matters (iv) realignment of goodwill and intangible assets values.
- Assists on a daily basis a danish airline in respect of all the relevant activities (e.g. M&A, employment and tax planning) required in order to start local transportation services.
- Assisted a german airline in relation to a tax audit carried out by the Italian tax authorities with reference to presumed hidden permanent establishment in Italy arising from a wet-lease agreement.
- Assisted a Romanian airline in relation to a tax audit carried out by the Italian tax authorities with reference to presumed hidden permanent establishment in Italy.
- Assisted an italian airline in respect of the tax and custom procedures requested to open the foreign branches.
- Assists on a daily basis a leading videogame's distributor in Italy.
- Business administration degree, University C. Cattaneo LIUC of Castellanza.
Alessandro is a professor on tax topics in a specialized Master organised by IPSOA.