Alberto Brazzalotto


Alberto Brazzalotto is admitted to the Association of Chartered Accountants (Ordine dei Dottori Commercialisti) in Milan. He joined Maisto e Associati immediately after graduating (cum laude) in Law at the University of Padua in 2010, with a thesis concerning the general principle on deductibility of costs from business income within the group of companies. 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, with a thesis concerning the tax regime of the pre-insolvency procedures and debt restructuring plans.

His areas of expertise are corporate tax law, EU and international tax law and tax planning for high net worth individuals.


  • 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