Matteo Cataldi


Matteo Cataldi graduated (cum laude) in Economics at the University of Milan Luigi Bocconi in 2011 and obtained an LL.M. in International Tax Law from the Wirtschaftsuniversität of Vienna in 2017. He was admitted to the Association of Chartered Accountants in 2014.
He joined Maisto e Associati in 2017 after having worked with a tax and legal firm member of an international network for more than five years.
His areas of expertise are international tax law and transfer pricing.


  • Gli effetti delle rettifiche primarie sulle ritenute e l'applicazione delle convenzioni, M. Cataldi, in Il transfer price nell'ordinamento tributario italiano, (a cura di) E. della Valle, G. Maisto, L. Miele, 2024, 513-525
  • Italy, M. Cataldi, M. Severi, in Dispute Resolution under Tax Treaties and Beyond, G. Maisto (Ed.), Amsterdam, 2023, 837-889
  • Transfer Pricing Aspects of Sanctions against Countries, M. Cataldi, M. Severi, in International Transfer Pricing Journal, 2022
  • Le rettifiche “secondarie” di transfer pricing e le misure di eliminazione della doppia imposizione internazionale., M. Cataldi, M. Vannucci, in Rivista di diritto tributario, 2021, I, 423-447
  • The Impact of COVID-19 on Transfer Pricing: Issues Arising during the Economic Downturn and Possible Solutions, M. Cataldi, A. Alfano, in International Transfer Pricing Journal, 2020
  • Guidance from the Italian Legislator on the Correct Application of the Arm’s Length Principle: Alignment to the OECD Standards, M. Cataldi, G. Cappelleri, in International Transfer Pricing Journal, 2018
  • The Attribution of Income to a Digital Permanent Establishment, M. Cataldi, M. Cataldi, in Taxation in a Global Digital Economy, I. Kerschner, M. Somare (eds), Wien, 2017, 143-160