Andrea Brignoli
Domestic and international taxation, tax litigation and corporate crisis management, between professional practice and academic work, based in Bergamo and Milan.
Study, think, understand... do it again and then write.
A path shaped by professional practice and research
I graduated in Financial Markets and Institutions from the University of Bergamo (1999), with a period as an exchange student at Copenhagen Business School, and in 2013 earned an LL.M. in International Taxation from the Vienna University of Economics and Business (WU), with a thesis on treaty shopping and international tax planning. Before entering private practice I fulfilled my military service, attending the Guardia di Finanza Academy in Rome and later serving as an Officer at the Guardia di Finanza's Alpine School in Predazzo.
I am a Chartered Accountant and Statutory Auditor. I work with the Court of Bergamo, handling bankruptcy and estate proceedings, and have been listed in the National Register of Judicial Administrators since 2017; I also act as technical consultant on transfer pricing for the Regional Tax Court of Lombardy.
Since 2020 I have practised as a chartered accountant at AM | Tax | Legal, with offices in Bergamo and Milan, which draws on an independent network of chartered accountants and lawyers specialising in tax law and crisis management, including its criminal-law dimension. Previously I was a partner at the professional association Lucchini e Associati ACBGroup and, for 18 years, an associate of Studio Lucchini ACBGroup, also in Bergamo.
I teach at universities and professional associations: at the University of Bergamo and in master's courses at LUISS, Ca' Foscari Venice and SUPSI (Switzerland); I have lectured at the Associations of Chartered Accountants and Lawyers of Milan, Bergamo, Verona, Sondrio, Teramo and Asti, as well as for SAF Lombardia. I am a member of the International and Tax Law Committee of the Bergamo Association of Chartered Accountants and of the International Fiscal Association (Italian branch) since 2013.
I have been appointed by the Courts of Palmi and Bergamo as judicial administrator of companies active in the consulting sector under Legislative Decree 231/01, and I am listed in the Ministry of Justice's Register of Corporate Crisis Practitioners and in the regional list of negotiated crisis composition experts of the Milan Monza Brianza Lodi Chamber of Commerce.
I am also a member of the Pastoral Council of the Parish of San Tommaso Apostolo in Bergamo and, since 2021, a member of the Board of Auditors of Fondazione Credito Bergamasco.
Areas where I work, from planning to defence
I work with resident individuals, non-residents and "new residents", medium and large companies, and one bank, from the initial analysis of a tax position to, where necessary, its defence in litigation. I work alongside the other trusted professionals of AM | Tax | Legal, who I have known for many years.
International taxation
Cross-border tax planning, application of double taxation treaties, transfer pricing and the qualification of permanent establishments.
Tax litigation
Assistance with tax audits, assessments and proceedings before the Tax Courts at every level of judgment.
Expert opinions and technical advice
Sworn expert opinions and technical consultancy, for private parties and courts, in civil matters and in criminal tax and bankruptcy proceedings, including transfer pricing.
Extraordinary corporate transactions
Tax due diligence, structuring of mergers and acquisitions, corporate reorganisations and real estate transactions with significant tax implications.
Corporate crisis
Appointments as bankruptcy receiver and judicial administrator, preparation of restructuring plans and assistance in insolvency proceedings.
Prevention of tax offences
Design of tax compliance models and assistance in proceedings related to tax and corporate offences.
Accounting for small businesses and start-ups
Management of accounting and tax obligations for small and medium-sized businesses that still don't have an administrative manager.
Review, supervision and implementation of AI-generated documentation in legal and tax practice
Use of AI tools (Claude, NotebookLM), including in partnership with the software house Cloudfinance.
Writings on tax law
A selection of contributions published over the course of my professional and academic activity.
Art. 9 nel Commentario alla Convenzione contro le doppie imposizioni italo-svizzera del 1976
Contribution to the commentary edited by Prof. Vorpe and Prof. Greggi, SUPSI (Switzerland).
Le restrizioni delle libertà fondamentali europee e gli obblighi di monitoraggio fiscale in Spagna e Italia
Novità fiscali no. 10/2022, International and EU Tax Law, SUPSI (Switzerland).
Il quadro RW, novità per Unico18
Novità fiscali no. 1/2019, International and EU Tax Law, SUPSI (Switzerland).
Accertamento e rapporti con l'Estero
Chapter in «Pillole d'accertamento e contenzioso», Giuffrè.
Le opere d'arte: quadro generale dell'eventuale tassazione della plusvalenza
Co-written with avv. M. Faggioli, published in Bollettino Tributario no. 17.
Aspetti critici della nuova procedura di collaborazione volontaria
Analysis of the voluntary disclosure procedure, published on Diritto Bancario.
Il riporto delle perdite fiscali nella fusione di società
Case-law commentary, published on Diritto Bancario.
Patent box non più per i marchi d'impresa
On regulatory changes to the patent box tax relief, published on Diritto Bancario.
Treaty Shopping and International Tax Planning
Contribution in «Limits to Tax Planning», LINDE Verlag, Vienna.
I have also served as case-note editor (massimatore) for the Massimario delle Commissioni Tributarie della Lombardia for 2012–2017 (Giuffrè Editore and Istituto Poligrafico e Zecca dello Stato).
University teaching, conferences and seminars
Talks given at universities, professional associations and training institutions.
University teaching
Gli aggiornamenti 2025 al modello OCSE di Convenzione Fiscale, art. 9 operazioni finanziarie infragruppo e deducibilità degli interessi
SUPSI, Manno (Switzerland).
Lavoro dipendente, frontalieri e credito d'imposta ex art. 165 TUIR
University of Turin — Advanced Course in International and European Taxation.
Plusvalenze, dividendi, interessi e royalty
Ca' Foscari University of Venice — IBATAX first-level master, 7th edition.
Credito d'imposta e problematiche legate ai redditi di lavoro dipendente prestato all'estero
University of Turin — Advanced Course in International and European Taxation.
Trust, Organization, Functions and contracts
LUISS Business School — training programme for the Guardia di Finanza at its General Command (in English).
Passive income e plusvalenze
Ca' Foscari University of Venice — IBATAX first-level master, 6th edition.
Transfer Price
University of Bergamo — Advanced Tax Law course, taught annually.
Passive income e plusvalenze
Ca' Foscari University of Venice — IBATAX first-level master, 5th edition.
BEPS Action 15, Multilateral Instrument for Tax Treaties
University of Bergamo — PhD programme in Business and Law.
Taxation of interest and royalties
Ca' Foscari University of Venice, Treviso campus — International Tax Law course (in English).
La stabile organizzazione e passive income nei trattati internazionali contro le doppie imposizioni
LUISS Rome — second-level Master in Tax Law.
L'emersione delle attività estere non dichiarate in Italia: versione 2018
SUPSI, Manno (Switzerland).
Il monitoraggio fiscale post voluntary (quadro RW) e gli adempimenti antiriciclaggio
SUPSI, Manno (Switzerland).
Diritto Tributario Internazionale: le norme procedurali (Apa-Interpelli)
University of Bergamo — Advanced Course for International Business Lawyers, 2nd edition.
Redditi fondiari, di lavoro dipendente, di capitale e diversi
University of Bergamo — Tax Law course.
The abuse concept in International Tax Law
University of Bergamo — International and EU Tax Law course (in English).
Abuse of Rights
Vienna University of Economics and Business (WU), in English.
Italy tax alert
Vienna University of Economics and Business (WU), in English.
A framework for Loss Relief in Italy, France and Spain
Vienna University of Economics and Business (WU), in English.
Conferences and seminars at professional associations and schools
Criptoassets e fiscalità
SAF Lombardia — online Mini-Master on “Blockchain and Artificial Intelligence”.
La nuova fiscalità internazionale — La disciplina degli impatriati
Association of Chartered Accountants of Bergamo.
Giurisprudenza e prassi recente in tema di residenza delle persone fisiche
Association of Chartered Accountants of Bergamo.
Il ravvedimento operoso e i risvolti in ambito penale
Association of Chartered Accountants of Bergamo.
Svizzera, elementi di fiscalità e scambio di informazioni
Association of Chartered Accountants of Bergamo.
Gli istituti deflattivi del contenzioso; difensore tributario 2.0
Association of Chartered Accountants of Milan.
Forme alternative di finanziamento: una opportunità per professionisti e imprese
Association of Chartered Accountants of Verona.
Transfer Price e novità, Guidelines OCSE 2017
Association of Chartered Accountants of Bergamo.
Il nuovo processo tributario telematico
Association of Chartered Accountants of Milan.
Il sistema di controllo ed accertamento tributario
Association of Chartered Accountants of Teramo.
La Voluntary Disclosure: contesto internazionale e domestico
Bar Association of Sondrio.
La Voluntary Disclosure su doppio binario: contesto internazionale
Association of Chartered Accountants of Teramo.
Gli aspetti prodromici alla dichiarazione di fallimento e la ricostruzione del passivo fallimentare
Criminal Bar Association of Eastern Lombardy.
- Office
- Via Torquato Tasso 109, 24121 Bergamo, Italy
- a.brignoli@amtaxlegal.com
- Phone
- +39 035 211918
- linkedin.com/in/brignoli