Guglielmo Maisto

Practice Areas

Prof. Guglielmo Maisto advises high net worth individuals and international wealthy families in relation to estate planning, trusts, generational planning and transfer of residence to/from Italy. His practice includes also advising on domestic and international tax law, taxation of financial transactions, mergers and acquisitions and transfer pricing. He is also frequently retained for tax litigation.

Career

Founder of Maisto e Associati, he is a Professor of international and comparative tax law at the Università Cattolica di Piacenza. He is global President of the International Fiscal Association (IFA), member of the Board of Trustees of the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, member of the Practice Council of New York University (NYU) Law’s International Tax Program and member of the Board of the American Chamber of Commerce in Italy. He represents the Italian Association of Industries (Confindustria) at the OECD Business Industry Advisory Committee in Paris. He acted as a consultant to the Ministry for European Community Affairs and was a member of the EU Joint Transfer Pricing Forum. In 2023 he was appointed by the Ministry of Economy and Finance as member of the Technical Committee established for the implementation of the Italian Tax Reform.

Professional Memberships

Italian Bar Association (1980)

Italian Certified Public Auditors Association (1995)

Chair of the European Region and Italian branch of the International Fiscal Association (IFA)

Member of the Board of Trustees of the International Bureau of Fiscal Documentation (IBFD)

International Bar Association

International Fiscal Association

American Bar Association

Academy of Estate and trust

Member of STEP Italy (Society of Trust and Estate Practitioners)

The Law Society

Publications

He has authored, edited and contributed to numerous books and articles. Publications in the private wealth area include: "Inheritance and gift taxes - Italy" (edited by G. Maisto, A. Bavila, in La fiscalité des successions et des donations internationales, Gilles de Foy, Edouard-Jean Navez, Bruxelles, 2023); "Inheritance and gift taxes - Italy" (Edited by G. Maisto, A. Bavila 2022); "Italian tax implications of loan of football players" (edited by G. Maisto, A. Brazzalotto, in Sports Law & Taxation, 2022); “Taxation of Entertainers and Sportspersons Performing Abroad”, (edited by G. Maisto, 2016); “Procedura di collaborazione volontaria: oggetto, soggetti, riduzione delle sanzioni” (Voluntary Disclosure: guida pratica - Gruppo 24 Ore – 2015); “The meaning of “resident taxpayer” and “non-resident taxpayer” under the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)”(Corporate Income Taxation in Europe - 2013); “Profili fiscali relativi all’acquisto e detenzione di opere d’arte” (Il diritto dell’arte: La circolazione delle opere d’arte - vol. 2, 2013); “Taxation of Trusts in Italy” (Taxation of Trusts in Civil Law Jurisdictions, 2010); “Residence of Individuals under Tax Treaties and EC Law” (edited by G. Maisto - 2009); “The international guide to the taxation of trusts” (IBFD – 1999 – 2008); “Il patto di famiglia: l’imprenditore sceglie il proprio successore” (Corriere Giuridico – 2006); “Residence of Individuals and the Italy-France Tax Treaty”( European Taxation – 1999); “The Taxation of Trust in Civil Law Countries” (European Taxation – 1998)