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6 Partners Partners 7

Jean-Paul Baroni Carlo Polito Paolo Ruggiero Stefano Bognandi

Partner Partner Partner Partner

Jean-Paul has a Degree in Economics and a Master’s Degree in Carlo graduated from the Bocconi University with a degree in Paolo Ruggiero has a Degree in Economics (Università Commerciale Stefano has a Degree in Economics (Università Cattolica del Sacro
Corporate Tax Law. He joined Andersen Legal in 1991 and EY Economics and with a degree in Law from the University in Milan. Luigi Bocconi Milano) and an advanced LL.M in International Taxation Cuore in Milan). He started his career in 1995 as a financial advisor
Tax department in 1998. He founded in 2007, with other EY tax He started his career at Camozzi & Bonissoni, one of the major law from the Leiden University (NL). He began his career in 2000 in a Milan at a German boutique firm and subsequently joined Ernst & Young in
professionals, an Italian tax boutique – Simonelli Associati, where he firms in Milan, and joined the Tax Department of Ernst & Young since boutique tax firm (studio Mayr). Later he moved to primary Italian tax 2001. He founded an independent advisory firm in 2008 and, starting
was partner until December 2017. He joined LED Taxand on January February 1998. Starting from 2007, he became a Partner at Simonelli firm such as Di Tanno e Associati in 2008 and Fantozzi & Associati in from 2010, he set up a transfer pricing team to exploit his economic
2018. Jean-Paul has over 30 years’ experience in advising Italian and & Associati law firm. Carlo joined LED Taxand on January 2018. 2013, where he became a Junior Partner. Paolo joined LED Taxand on background and his experience in cross border transactions, valuation
international clients on extraordinary and reorganization transactions, January 2018. and corporate reorganizations.
as well as correlating activities of M&A. He deals with tax and corporate During his career, he worked mainly in corporate restructuring,
consulting in the IPO procedures and structured finance. Jean-Paul acquisition structures, tax planning and tax due diligence fields. He Paolo has more than 15 years of experience that he gained particularly He started to work with Fantozzi & Associati, where he was a Junior
has an extensive knowledge of the real estate market and he matured worked for large company groups, operating in the following areas: in International taxation. He mainly focuses on private equity and Partner from 2016 until December 2017. He joined LED Taxand on
a meaningful experience of real estate M&A and real estate companies/ Tyres and Cables, Investments, Construction, Publishing, and real estate transaction, as well as international tax planning merger January 2018. Stefano has been advising domestic and international
REIFs. Jean-Paul was visiting teacher of International taxation at Automotive. Carlo was responsible for Tax litigation department at and acquisitions. He is also the author of several publications on corporate clients and investors for more than 20 years. He has a
the SDA Bocconi and he is currently a member of some technical Simonelli & Associati. international tax matters. significant expertise in the area of transfer pricing covering business
commissions of the Institute of Chartered Accountants in Monza, Carlo is author of different papers on tax matters and regularly co- reorganizations, IP and business valuation, documentation, tax
Italian Real Estate Association and the National Council of Shopping operate with the tax review “Fiscalità e Commercio Internazionale”. disputes, APA, MAP and Patent Box.
Centers. Jean-Paul was recognised as expert in the tax area by the
International Tax Review, Finance Monthly and MF Milano Finanza.