Alberto Brazzalotto

Partner

contatti

Alberto Brazzalotto is admitted to the Association of Chartered Accountants in Milan. He joined Maisto e Associati immediately after graduating (cum laude) in Law at the University of Padua in 2010.

He attended several programs and courses abroad focusing on international tax law. In 2012 he graduated (cum laude) in Economics at the University of Piacenza Cattolica del Sacro Cuore.

His areas of expertise are international tax law, taxation of IPs, taxation in the sport, entertainment and art sector, personal and estate planning, trusts and taxation of individuals. He also assists clients (domestic and international) in potential tax controversies and tax dispute resolutions through settlements.

Since 2023, he is a TEP member of the Italian branch of STEP (The Society of Trust and Estate Practitioners) and a member of PAIAM (Professional Advisors to the International Art Market).

He heads the London office since January 2023.

PUBLICATIONS

  • Italy changes the game. When the taxation of image rights turns the footballer into an influencer. The Cristiano Ronaldo case, A. Brazzalotto, F. Cagnola, in Sports Law & Taxation, 2023, 48-52
  • Non-fungible tokens in sport. Part 5: Italy country report and tax analysis, A. Brazzalotto, B. Izzo, in Sports Law & Taxation, 2023, 35-39
  • Italy: Current issues related to sportspersons under the “impatriate” and “lump sum” tax regimes – Part two, A. Brazzalotto, A. Leardini, in Sports Law & Taxation, 04/07/2022
  • Italian tax implications of loan of football players, A. Brazzalotto, G. Maisto, in Sports Law & Taxation, 2022
  • Italy: Current issues related to sportspersons under the “impatriate” and “lump sum” tax regimes – Part one, A. Brazzalotto, A. Leardini, in Sports Law & Taxation, 2022
  • Trust trasparenti paradisiaci tassati per cassa, A. Brazzalotto, B. Izzo, in Eutekne.Info, 18/11/2020
  • Dividendi delle società semplici, fisco pesante, A. Brazzalotto, in Italia Oggi, 14/09/2018
  • Patent Boxes and Related R&D Benefits or Issues -Italy, A. Brazzalotto, M. Valdonio, A. Massimiano, in Bloomberg Tax Transfer Pricing Forum, 2018, 45-49
  • Chapter 13 : Italy, A. Brazzalotto, in Taxation of intellectual property under domestic law, EU law and tax treaties, G. Maisto (edited by), Amsterdam, 2018, 469-534
  • Dividendi 'black', forzatura sull'esimente, A. Brazzalotto, F. Maisto, in Il Sole 24 Ore, 11/01/2016
  • Determinazione del reddito imponibile nel caso di sopravvenienze attive da ristrutturazione del debito, A. Brazzalotto, R. Michelutti, in Corriere Tributario, 2013, 1562-1568