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Arnaldo Salvatore

Equity Partner

Arnaldo Salvatore is regularly recognised by Legal 500 (EMEA) for his expertise in tax law, particularly in VAT and tax litigation.

Admitted to the Rome Bar in 2004, he is qualified to represent clients before the higher courts. He is a member of the International Fiscal Association (IFA) and the International Bar Association (IBA), and currently serves as a member of the International Law Commission and the Tax Law Commission of the Council of the Rome Bar Association. He is also a member of the Steering Committee of the Cambridge Forum – International Tax & Disputes (2024–2025).

His practice focuses on domestic and international tax law, with particular expertise in international taxation, VAT, indirect taxation and tax litigation.

Over the course of his career, he has developed significant expertise in the core areas of international taxation, as well as in business income taxation, transfer pricing, permanent establishments and intercompany financial transactions, with particular focus on multinational groups. He also advises on cross-border tax matters involving employee income, including fringe benefits, stock options and international secondments.

He has extensive experience in VAT and indirect taxation at both national and international level, particularly in the automotive sector. In 2010, he founded VAT Europe, an international study and research group dedicated to VAT matters. His practice also covers excise duties, customs law, environmental taxation and the taxation of non-resident artists and sports professionals.

He has developed significant experience in tax litigation, tax audits and out-of-court settlement procedures.

Alongside his legal practice, he maintains a strong academic and institutional profile. He has taught at the School of Economics and Finance (Ezio Vanoni) and in the Master in Tax Law at LUISS University in Rome, and collaborates with the University of Rome Tor Vergata. He is the author of numerous monographs and collective publications, a member of the tax law study group at ANIASA – Confindustria, and regularly comments on economic issues in radio and television programmes, including Class CNBC.

Practice Areas

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Academic background
  • Law degree at Luiss University of Rome in 1990

  • Postgraduate Bursary from the Association of the Italian stock companies – Assonime in 1991

Languages
Italian, English

Comments & Publications

22.06.2026

A Green Light for AI in Public Administration — Even When It Hallucinates

Comments

04.06.2026

Breaches of EU Restrictive Measures under Legislative Decree 231: The New Central Role of Trade Compliance

Comments

25.05.2026

The Evolution of Case Law on Unlawful Credit Granting

Comments

11.05.2026

CFC Rules and ATAD: The CJEU Defines the Limits of Member States’ Discretion

Comments

20.04.2026

False Performance Bonds in Public Procurement: Legal Consequences for Contract Awards and the Limits of Curative Measures

Comments

07.04.2026

The New AGCM Regulation on the Legality Rating: From a Reputational Tool to an Integrated Compliance Indicator

Comments

09.03.2026

Project Finance after the CJEU Judgment of 5 February 2026 (Case C-810/24): Immediate Disapplication of the Right of First Refusal and the First Operational Guidance

Comments

19.02.2026

The Value of Personal Data before the Administrative Courts: The Dual Nature of Personal Data and the Extension of the “Glass House” Principle to Digital Businesses

Comments

06.02.2026

The Networks Act: A Step Towards a Truly Integrated European Market?

Comments

01.04.2021

[ITA] LE PROPOSTE DELLA AGCM AI FINI DELLA LEGGE ANNUALE PER IL MERCATO E LA CONCORRENZA ANNO 2021

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