• Professional experience:

    He has matured a vast experience on VAT and other indirect taxes with reference to national and international 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 is also expert of excise and customs duties. He has a large experience on tax litigation and renders legal assistance to clients during the Revenue Agency’s tax audits. 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 currently member of the Commission for international projects at the Rome lawyers bar and visiting professor at the Rome University “Tor Vergata”.


    Postgraduate Bursary from the Association of the Italian stock companies-Assonime (1991); Law Degree at the University of Rome "Luiss" (1990).



    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 Bologna Milan

    Practice: Tax

    Admitted to represent clients before the Supreme Court of Cassation. Lawyers Rome Bar; IFA, International Fiscal Association - (Speaker, Kyoto 2007; Secretary, Rome 2010); Union International des Advocates.

    Languages: English, Italian