• Professional experience:

    He joined the Firm in 2003. He has matured a vast experience on VAT and other indirect taxes with reference to national and international issues. He is also expert on customs and excise duties, especially in relation to the multinational groups most frequent issues. In 2010 he founded VAT Europe, an international study group. He also advises on corporate income tax matters, particularly from the multinational groups perspective (transfer pricing, permanent establishment, intercompany financial loans, etc.). He also advises multinationals on employment income tax matters (such as fringe benefits, stock options, secondments, etc.). He closely followed the tax profiles of non-resident artists and sportspersons as well as the recent developments of the environmental taxation. He has a large experience on tax litigation and renders legal assistance to clients during the Revenue Agency’s tax audits.


    Law degree at the University of Rome "Luiss" in 1990. Postgraduate Bursary from the Association of the Italian stock companies-Assonime in 1991. He has taught at the National School of Economics (“Ezio Vanoni”) and has lectured the Master in Tax Law at the LUISS University. He has been a member of the Study Commission for tax reforms established in 2003 at the Luca Pacioli Foundation. He is author of numerous monographs and publications. He is visiting professor at the Rome University “Tor Vergata”.


    LEGAL 500 – 2019

    Macchi di Cellere Gangemi

    With sector expertise in oil and gas, real estate, technology and automotive, Macchi di Cellere Gangemi is well known for international tax issues (including transfer pricing and advance pricing agreements), tax litigation, real estate deal-related tax issues and private client work. Arnaldo Salvatore assisted Schaeffler with obtaining a VAT refund in relation to EU cross-border chain transactions involving industrial machinery.



    Macchi di Cellere Gangemi’s Arnaldo Salvatore handles VAT, stock options and employees benefit plans, and tax litigation.




     “The tax team of the law firm Macchi di Cellere Gangemi advises on all aspects of tax from litigation to corporate planning to VAT. Arnaldo Salvatore is recommended. He focuses on VAT and other indirect taxes”.


    Arnaldo Salvatore Partner


    Office: Rome Milan

    Practice: Tax

    Admitted to Italian bar in 2004. Member of the Rome Bar. Admitted to represent clients before the Supreme Court of Cassation since 2017. Member of the IFA (International Fiscal Association). Speaker in Kyoto 2007; Secretary, Rome in 2010; Union International des Advocates. He is currently member of the Commission for international projects at the Rome Bar.

    Languages: English, Italian