Francesco Spurio

Practice Areas

Francesco is highly experienced in the international taxation area, patent box regimes and in the development of tax control frameworks for the attendance to the Italian Cooperative Compliance programme.

Over the years, Francesco developed an extensive experience in the management of advance pricing agreements for multinational enterprises, dealing with transfer pricing, interests, dividends and royalty cases.

Career

From 2005 to 2016, Francesco was part of the Advance Pricing Agreements Office at the Italian Revenue Agency, where, since 2011, served as the head of the Milan office. This experience allowed him to gain an in-depth expertise on unilateral and bilateral procedures in the following areas:

- Transfer pricing

- Determination of exit or entry values in case of transfer of residence

- Allocation of profits or losses to permanent establishments

- Prior assessment of the existence of the requirements, which constitute a permanent establishment

- Disbursement or receipt of dividends, interest, royalties and other income components

Since 2016, he has been assisting both Italian and foreign multinational groups in international taxation cases from intercompany pricing to the achievement of complex APA and BAPA.

In recent years, he has completed his experience with the implementation of tax risk management tools (Tax Control Framework), assisting primary companies in dealing with the Collaborative Compliance Office, and has delved into complex issues in relation to Tax Credit regimes (Patent Box and Research & Development Credits).

Publications

Francesco regularly participate in tax conferences and lead seminars on international tax matters and writes articles on most relevant Italian tax magazines, as well as technical newspapers.

Author's articles may be found at the following page: https://www.taxbridge.it/blog/

Professional Memberships

Francesco is a Chartered Accountant and Auditor, since 2015, and is a member of the International Tax Committe of the Order of Chartered Accountants.

Francesco is a member of the board of auditors of the following companies:

- UHU Bostik S.p.A.

- Factor Real Estate S.r.l.

- Lego Italia S.p.A. (Substitute member)

Languages Spoken

Italian | English