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Home Experts Marina Lombardo

Marina Lombardo

Partner


Marina Lombardo is a Partner at WTS R&A Studio Tributario. She advises international and Italian companies, financial institutions and investment funds on Italian and cross border corporate tax matters. She assists client to manage downsides risks and tax exposures, working for a careful planning especially when significant debt is involved and when the target business has intellectual properties of significant value. She assists insurance companies, banks and funds in addressing the complexity and challenges inherent in their domestic and global structures. Her knowledge ranges from planning and controversy assistance through tax accounting, controls and compliance. Prior to joining WTS R&A, she worked in the domestic and international tax practice of Bonelli Erede Law Firm in Milan. She has significant experience in advising multinational groups of in tax audits and international tax disputes settlement procedures with particular focus on APA, MAP and Arbitration

Service(s)
Transfer Pricing & Valuation Financial Services Real Estate
Areas of Expertise
International tax consulting to multinational groups of companies, financial institutions, investment funds, Italian branches of foreign banks and insurances companies
Transfer pricing, business reorganization, mandatory disclosure
Tax disputes settlement with the Italian Tax Authority. international mutual agreement procedures
Bi/Multilateral APAs and tax ruling procedure
Tax treaties interpretation to avoid double taxation
Real Estate
Education
Executive Master in Corporate Sustainability Strategy and Management
Ph.D. in International Law and Economics, Bocconi University (Milan)
LL.M. in International Tax Law, WU Vienna University of Economics and Business
Master in Corporate taxation, Bocconi University (Milan)
Master in Business Law and Economics, Bocconi University, Milan
Contract Professor of International Tax Law, Bocconi University, Milan
Chartered Accountant
Statutory auditor
Languages
English, Italian
Professional Experience
WTS R&A Studio Tributario
Bonelli Erede Law firm
Mazars Italia (tax department)
WTS R&A (Milano)
Marina Lombardo
Partner
Italy | WTS R&A | Italy | WTS R&A
Piazza Sant’Angelo, 1
20121 Milano
Via Bellini 22
00198 Roma
+39 02 36751145
Authoring and contributions by Marina Lombardo

In 2023 Italy amended the domestic permanent establishment (“PE”) definition provided by Article 162 of Italian Income Tax Code by introducing the so-called “Investment Management Exemption” (hereinafter “IME”), which constitutes a PE “safe harbor” for asset managers of foreign investment vehicles.

Italy: The Italian Investment Management Exemption law: new implementing rules
Read more

With the reply to ruling No. 5078 of 12 October 2022, the Italian tax authorities issued important indications as to whether digital currency mining activity should be subject to VAT and direct taxation.

Italy: Italian Tax authorities rule on VAT and income taxes on mining activity
Read more

On 6 and 7 July 2022, the Italian Supreme Court ruled in multiple cases that Italian WHT levied on Italian dividends distributed to non-Italian investment funds is incompatible with EU law.

Italy: Update on WHT reclaims - recent Supreme Court decisions
Read more

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