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Jean-Paul Baroni                    Carlo Polito                        Paolo Ruggiero

        Partner                             Partner                             Partner

        Jean-Paul has a Degree in Economics and   Carlo graduated from the Bocconi University   Paolo  Ruggiero  has  a  Degree  in
        a Master’s Degree in Corporate Tax Law. He   with a degree in Economics and with   Economics (Università Commerciale Luigi
        joined Andersen Legal in 1990 and Ernst &   a degree in Law from the University in   Bocconi Milano) and an  advanced LL.M
        Young Tax department in 1999. He founded   Milan.  He  started  his  career  at  Camozzi   in  International  Taxation  from the Leiden
        in 2007, with other EY tax professionals, an   & Bonissoni, one of the major law fi rms in   University (NL). He began his career in 2000
        Italian tax boutique – Simonelli Associati –   Milan, and joined the  Tax Department of   in  a  Milan  boutique  tax  fi rm  (studio  Mayr).
        where he was partner until December 2017.   Ernst & Young since February 1998. Starting   Later  he  moved  to  primary  Italian  tax  fi rm
        He joined LED Taxand on January 2018.  from 2007, he became a Partner at Simonelli   such as Di Tanno e Associati in 2008 and
                                            &  Associati  law  fi rm.  Carlo  joined  LED   Fantozzi  &  Associati  in  2013,  where  he
        Jean-Paul has over 30 years’ experience   Taxand on January 2018.       became a Junior Partner. Paolo joined LED
        in  advising Italian and  international clients                         Taxand on January 2018.
        on   extraordinary   and   reorganization   During his career,  he  worked mainly
        transactions, as well as correlating activities   in  corporate  restructuring,  acquisition  Paolo has more than 15 years of experience
        of  M&A.  He  deals  with  tax  and  corporate   structures, tax planning and tax due diligence   that  he gained particularly in International
        consulting in the IPO  procedures and   fi elds. He worked for large company groups,   taxation. He mainly  focuses on private
        structured  fi nance.  Jean-Paul  has  an   operating in the following  areas:  Tyres   equity and real estate  transaction, as well
        extensive knowledge of    the  real  estate   and Cables, Investments,  Construction,   as international  tax  planning  merger and
        market and he matured a meaningful   Publishing,  and  Automotive. Carlo was   acquisitions. He is also the author of several
        experience  of  real  estate  M&A  and  real   responsible for Tax litigation department at   publications on international tax matters.
        estate  companies/REIFs.  Jean-Paul  was   Simonelli & Associati.
        visiting  teacher of International  Taxation   Carlo is author of  different papers on tax
        at  the SDA  Bocconi and he is currently a   matters and regularly  co-operate with
        member of some technical  commissions   the  tax  review  “Fiscalità  e  Commercio
        of the Institute of  Chartered  Accountants   Internazionale”.
        in Milan, as well as a member of the
        International  Commission  of Italian Real
        Estate Association.


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