Aurelio Massimiano

Partner

contatti

Aurelio Massimiano was admitted to the Association of Chartered Accountants in 2002. He obtained an LL.M. Degree in International Tax Law at the University of Leiden, The Netherlands. He joined Maisto e Associati in 2005 after having worked with the International Tax Office of the Italian Revenue Agency. He has become partner since 2014.

He often speaks at tax conferences and lectures on international tax matters for specialization courses at university level and for various other organizations. He is a member of the board of the Italian Branch of the International Fiscal Association (IFA).

His areas of expertise are international taxation and transfer pricing.

PUBLICATIONS

  • Transfer Pricing Year-End Adjustments – General Report, A. Massimiano, M. Cataldi, in International Transfer Pricing Journal, 2024
  • Transfer Pricing End-of-Year Adjustments in Italy, A. Massimiano, M. Cataldi, in International Transfer Pricing Journal, 2024
  • La rettifiche in diminuzione, A. Massimiano, in Il transfer price nell'ordinamento tributario italiano, (a cura di) E. della Valle, G. Maisto, L. Miele, 2024, 497-511
  • Italy, A. Massimiano, M. Valdonio, M. Severi, in Bloomberg Tax - Transfer Pricing Forum, Fall 2023
  • The interaction between CFC rules and TP rules with a focus on financing, A. Massimiano, in Applying the arm's length principle to intra-group financial transactions: a reference guide, G. Maisto, R. Danon, V. Chand, A. Pletz (Eds.), Alphen aan den Rijn, 2023, 35-55
  • L'identificazione dei passive income, A. Massimiano, in Le società controllate ester (CFC), S. Marchese, L. Miele (a cura di), 12/12/2022, 169-188
  • Italy, A. Massimiano, M. Valdonio, M. Severi, in BNA Transfer Pricing Forum, 2021, November 2021
  • Countries experience: status quo and likely evolutions - Italy, A. Massimiano, M. Valdonio, in The future of the profit split method, R. Danon, G. Maisto, V. Chand, G. Cappelleri (eds.), Alphen aan den Rijn, 2020, 189-203
  • Italy - The New Italian Transfer Pricing Provision Concerning Unilateral Corresponding Adjustments, A. Massimiano, M. Severi, in International Transfer Pricing Journal, 2019
  • L'intero reddito della Cfc imputato ai residenti in proporzione agli utili, A. Massimiano, P. Arginelli, in Il Sole 24 Ore, 30/08/2018
  • Patent Boxes and Related R&D Benefits or Issues -Italy, A. Massimiano, M. Valdonio, A. Brazzalotto, in Bloomberg Tax Transfer Pricing Forum, 2018, 45-49
  • Italy, A. Massimiano, M. Valdonio, M. Severi, in Guide to International Transfer Pricing Law: Tax Planning and Compliance Strategies - 7th Edition, Duff & Phelps, Alphen aan den Rijn, 2018, 669-730
  • Italy, A. Massimiano, M. Valdonio, M. Severi, in Guide to International Transfer Pricing Law: Tax Planning and Compliance Strategies - 7th Edition, Duff & Phelps, Alphen aan den Rijn, 06/10/2017, 591-646
  • Transfer pricing, le rettifiche aspettano, A. Massimiano, in Il Sole 24 Ore, 29/08/2017
  • Italy, A. Massimiano, M. Valdonio, M. Severi, in Guide to International Transfer Pricing Law: Tax Planning and Compliance Strategies - 6th Edition, Duff & Phelps, Alphen aan den Rijn, 20/02/2017, 609-663
  • Patent box, a ostacoli la rilevanza dei costi fiscali, A. Massimiano, R. Michelutti, in Il sole 24 ore, 26/02/2016
  • Italy, A. Massimiano, M. Valdonio, M. Severi, in Guide to International Transfer Pricing Law: Tax Planning and Compliance Strategies, Duff & Phelps, Alphen aan den Rijn, 2015
  • Italy, A. Massimiano, M. Valdonio, M. Severi, in Guide to International Transfer Pricing Law: Tax Planning and Compliance Strategies, Duff & Phelps, Alphen aan den Rijn, 2015
  • Italy, A. Massimiano, M. Valdonio, M. Severi, in Guide to International Transfer Pricing Law: Tax Planning and Compliance Strategies, Duff & Phelps, Alphen aan den Rijn, 2015
  • Italy, A. Massimiano, M. Valdonio, M. Severi, in BNA Transfer Pricing Forum, 2014, April 2014
  • Italy, A. Massimiano, M. Valdonio, M. Severi, in BNA Transfer Pricing Forum, 2014, April 2014
  • Italy, A. Massimiano, M. Valdonio, M. Severi, in BNA Transfer Pricing Forum, 2014, April 2014
  • Guidelines from Italian tax authorities on the arbitration convention: An Analysis in light of the EU code of conduct, A. Massimiano, in International Transfer Pricing Journal, 2014, 50-55
  • Italy, A. Massimiano, M. Valdonio, in BNA Transfer Pricing Forum, 2013, 09
  • Italy, A. Massimiano, M. Valdonio, in BNA Transfer Pricing Forum, 2013, 09
  • Dividendi distribuiti nell'ambito della disciplina CFC, A. Massimiano, in La tassazione dei dividendi intersocietari - Quaderni della Rivista di diritto tributario, G. Maisto (a cura di), Milano, 2011, 331-351
  • Final Report on shareholder costs, A. Massimiano, G. Maisto, in EU joint Transfer Pricing Forum, 2008, meeting of 27-28 Nov 2008
  • An Analysis of the 2005 Amendments to the Merger Directive, A. Massimiano, in Intertax, 2006, 333-352