Burgermenu-Close

YOUR
Search

    Emidio Cacciapuoti
    ADVANT Nctm - Milan
    Chartered Accountant
    Partner

    Emidio Cacciapuoti

    ADVANT Nctm - Milan
    Chartered Accountant
    Partner

    LANGUAGES

    English / Italian

    Practice Areas

    Tax

    vCard Print

    Expertise

    Emidio Cacciapuoti is an expert in taxation and collective asset management, specialising in the structuring of Italian and international investment funds, co-investment agreements, carried interest schemes, secondary market transactions, establishment of alternative fund managers. He is also specialised in taxation of financial instruments and corporate reorganisations.

    Emidio is a Member of the Board of Statutory Auditors of Finigro S.p.A and a Chairman of the Board of Directors of Metrika SGR S.p.A.. He is also a Member of the Board of Directors of Teamsystem Capital At Work SGR S.p.A.

    He is a Professor of Business Tax Law at University Carlo Cattaneo (LIUC) of Castellanza; lecturer at Master Programme in Tax Law organized by IPSOA and, at least, at International Tax Programme organized by IlSole24Ore, both in Milan.

    Education

    • LL.M. (cum laude) in International Taxation, University of Leiden (the Netherlands), 2002. Final dissertation on: “Allocation of profit under a EU comprehensive scheme”. Supervisor: Prof. Malcom Gammie.
    • Enrolled in the Order of Chartered Accountants and Auditors of Milan, 2001.
    • Master programme in Italian and International Corporate Tax Law, University Luigi Bocconi, Milan, 1999.
    • Economics Degree, University of Pavia, 1996. Final dissertation on: “The tax regime of trans-national mergers".

    Publications

    • “Gestione di FIA: servizi di placement agent e applicazione del regime di esenzione IVA” (Diritto Bancario, Ottobre 2021).
    • “Investment Funds”, Italian Chapter of Global Practice Guide (Chambers and Partners, 2020, 2021 and 2022) co-autore.
    • “Fund Structuring in Italy",
      in: Global Tax Considerations in Private Fund Formation (Private Equity Internaitional, 2016), co-autore. 
    • “Il fundraising nel private equity: terms and conditions”,
      in: Quaderni AIFI sull’Investimento nel Capitale di Rischio, n. 39, EGEA, 2016.
    • “Regime fiscale degli interessi sui finanziamenti a medio-lungo termine: novità in merito ai requisiti per l’esenzione da ritenuta”,
      in: Diritto Bancario, 2016.
    • “Investments in Italy and Spain” capitolo “Private Investment Funds – the New Global Landscape”,
      in: Private Equity International, 2016.
    • “Transazioni tra casa madre e stabile organizzazione: valore di mercato vs costo storico”,
      in: Rassegna Tributaria, 2010, 1.
    • “Private Equity Funds, Permanent Establishments and Italian Operations”,
      in: European Taxation – IBFD, 2007, 4.
    • “Società residente stabile organizzazione di una società non residente”,
      in: Rassegna Tributaria, 2007, 4.
    • “The Attribution of Profits to Permanent Establishments” – Italian Chapter, IBFD, 2005.
    • “Allocation of profit under a EU comprehensive scheme”,
      in: Diritto e Pratica Tributaria Internazionale, 2004, I, 67.
    • “The taxation of dividends in Germany: from imputation to classical system”,
      in: Diritto e Pratica Tributaria Internazionale, 2002, III, 874.
    • “Sulla deducibilità delle spese generali sostenute dalla società madre ed attribuite alla stabile organizzazione”
      in: Diritto e Pratica Tributaria Internazionale, 2001, II, 512.
    OUR OFFICES
    Privacy Policy - Legal Notice - Cookie Policy