INDIVIDUAL PROFILE

Guglielmo Maisto

High Net Worth 2026

Maisto e Associati

Ranked in 1 practice area

Private Wealth Law

Italy

8 years ranked

Contributions and articles

3 Global Practice Guides

About

Provided by Maisto e Associati

High Net Worth

Practice Areas

Prof. Guglielmo Maisto advises high net worth individuals and international wealthy families in relation to estate planning, trusts, generational planning and transfer of residence to/from Italy. His practice includes also advising on domestic and international tax law, taxation of financial transactions, mergers and acquisitions and transfer pricing. He is also frequently retained for tax litigation.

Career

Guglielmo Maisto founded Maisto e Associati in 1991. He is a Professor of International and Comparative Tax Law at the Università Cattolica di Piacenza. He is Honorary President of the International Fiscal Association (IFA), member of the Practice Council of New York University (NYU) Law’s International Tax Program and member of the Board of the American Chamber of Commerce in Italy. In 2023 he was appointed by the Ministry of Economy and Finance as member of the Technical Committee established for the implementation of the Italian Tax Reform. He is one of the independent persons of standing eligible as a member of the Advisory Commission provided for in the EU Directive on Tax Dispute Resolution Mechanisms in the European Union. He was President of the International Fiscal Association (IFA) and member of the Board of Trustees of the International Bureau of Fiscal Documentation (IBFD) in Amsterdam. He acted as a consultant to the Ministry for European Community Affairs and was a member of the EU Joint Transfer Pricing Forum.

He usually participates as speaker to several annual tax conferences.

Professional Memberships

He is Honorary President of the International Fiscal Association (IFA), member of the Practice Council of New York University (NYU) Law’s International Tax Program and member of the Board of the American Chamber of Commerce in Italy. He was President of the International Fiscal Association (IFA) and member of the Board of Trustees of the International Bureau of Fiscal Documentation (IBFD) in Amsterdam. He is a member of several law societies and of the editorial board of various Italian and foreign tax legal journals.

Publications

He has authored, edited and contributed to numerous books and articles. Publications in the private wealth area include: Tax Treaty Interpretation under the Vienna Convention on the Law of Treaties : Specificities and Interaction with International and Domestic Law, G. Maisto, R. Danon, A. Martín Jiménez, Amsterdam, 2026

The Dialogue between Tax Treaties and the Vienna Convention on the Law of Treaties, G. Maisto, A. Martin Jimenez, in Tax Treaty Interpretation under the Vienna Convention on the Law of Treaties : Specificities and Interaction with International and Domestic Law, G. Maisto, R. Danon, A. Martín Jiménez, Amsterdam, 2026, 39-85

Interpretation of Tax Treaties and the Decisions of Foreign Tax Court as a, G. Maisto, in Tax Treaty Interpretation under the Vienna Convention on the Law of Treaties : Specificities and Interaction with International and Domestic Law, G. Maisto, R. Danon, A. Martín Jiménez, Amsterdam, 2026, 313-349

Brevi riflessioni sul reddito liquido e imposizione tributaria nei rapporti internazionali, G. Maisto, in Reddito liquido. Volume 4: 100 pensieri per un vero diritto tributario con verità, vero, M. Versiglioni, Pisa, 2026, 495-503

Exploring the 2025 OECD Update on Home Office and Permanen Establishment, G. Maisto, in Tax Notes International, 10/03/2026

La prevenzione delle controversie, G. Maisto, in Global Minimum Tax, Stefano Grilli (a cura di), Milano, 2025, 887-896

Italy v. Dolce e Gabbana S.R.L., G. Maisto, in Transfer Pricing Case Law Around the World 2025, M. Lang, R. Petruzzelli (edited by), Alphen aan den Rijn, 2025, 27-38

The Non-Discirmination Provision in the OECD Model, G. Maisto (edited by), Amsterdam, 2025

Profili fiscali delle operazioni transfrontaliere e internazionali, G. Maisto, in Fusioni, scissioni e trasformazioni transfrontaliere e internazionali. Disciplina civilistica e fiscale, A. Busani - G.Maisto, Milano, 2025, 281-317

Interpretation under the Multilateral Instrument (MLI) – Part One, G. Maisto, S. Austry, J. Avery Jones, F. Potgens, in Bulletin for International Taxation, 2025

Interpretation under the Multilateral Instrument (MLI) – Part Two, G. Maisto, S. Austry, J. Avery Jones, F. Potgens, in Bulletin for International Taxation, 2025

Reflections and Issues on the Global Minimum Tax - A Tribute to the 2025 Global IFA Travelling Lectures, G. Maisto, in Bulletin for International Taxation, 2025

Italy: Commissionaire Arrangements and the Permanent Establishment Notion, G. Maisto, C. Silvani, in Tax Treaty Case Law around the Globe 2024, E. Kemmeren, C. Oner, M. van Hulten, M. Lang, J. Owens. P. Pistone, A. Rust, J. Schuch, C. Staringer, G. Kofler, K. Spies, D. Blum, R. Szudoczky (eds.), Amsterdam, 2025, 85-95

Italy: Treaty Tax Credit against the Italian Regional Tax on Productive Activities Supreme Court, Case n.21047 of 18 July 2023, G. Maisto, C. Silvani, in Tax Treaty Case Law around the Globe 2024, E. Kemmeren, C. Oner, M. van Hulten, M. Lang, J. Owens. P. Pistone, A. Rust, J. Schuch, C. Staringer, G. Kofler, K. Spies, D. Blum, R. Szudoczky (eds.), Amsterdam, 2025, 331-343

Italy: Banca Mediolanum (Case C-92/24, C-93-24, C-94/24), G. Maisto, in CJEU - Recent developments in direct taxation 2024, G. Kofler, M. Lang, P.Pistone , A. Rust, J. Schuch, K. Spies, C. Staringer, R. Szudoczky (eds.), Vienna, 2025, 11-18

Brevi riflessioni sui meccanismi di risoluzione delle controversie fiscali internazionali, G. Maisto, in Rivista di diritto tributario, 2025, V, 39-51

Reflections on the Scope of the EU Dispute Resolution Directive, G. Maisto, in Liber Amicorum Luc De Broe: The Least Taxed Road, F. Debelva (Ed.), Mechelen, 2024, 415-433

European Union/OECD/International - President’s Welcome, G. Maisto, in Bulletin for International Taxation, 2024, 343-346

Revisiting Article 21 (Other Income) of the OECD Model, G. Maisto (Ed.), Amsterdam, 2024

The design of a tax treaty between Perù and Italy on the avoidance of double taxation, G. Maisto, in Libro conmemorativo por el 40 aniversario de IFA Perù, 2024

Italy: Admiral Gaming Network A. O. (Joined cases C-475/20 to C-482/20), G. Maisto, C. Silvani, in CJEU - Recent developments in direct taxation 2023, G. Kofler, M. Lang, P.Pistone , A. Rust, J. Schuch, K. Spies, C. Staringer, R. Szudoczky (eds.), Vienna, 2024, 163-171

Italy: Contship Italia S.p.A. (Joined cases C-433/21 to C-434/21), G. Maisto, C. Silvani, in CJEU - Recent developments in direct taxation 2023, G. Kofler, M. Lang, P.Pistone , A. Rust, J. Schuch, K. Spies, C. Staringer, R. Szudoczky (eds.), Vienna, 2024, 173-182

Italy: Treaty Requires Foreign Tax Credit against Flat Tax, G. Maisto, C. Silvani, in Tax Treaty Case Law around the Globe 2023, G. Kofler, M. Lang, A. Rust, P. Pistone, J. Schuch, K. Spies, C. Staringer, R. Szudoczky, P. Essers, E. Kemmeren, C. Oner, D. Smith (eds.), Amsterdam, 2024, 311-322

Italy: Application of Later Versions of the OECD Commentary to Older Double Tax Treaties, G. Maisto, C. Silvani, in Tax Treaty Case Law around the Globe 2023, G. Kofler, M. Lang, A. Rust, P. Pistone, J. Schuch, K. Spies, C. Staringer, R. Szudoczky, P. Essers, E. Kemmeren, C. Oner, D. Smith (eds.), Amsterdam, 2024, 33-40

Notes on the application of Article 4(1) OCED Model Convention to territorial tax systems, G. Maisto, in A journey through European and international taxation: liber amicorum in honour of Peter Essers, C. De Ppietro, C. Peters, E. Kemmeren (eds.), Alphen aan den Rijn, 2024, 365-374

Italy: Airbnb Ireland and Airbnb Payments UK ( C-83/21), G. Maisto, in CJEU - Recent developments in direct taxation 2022, G. Kofler, M. Lang, P.Pistone , A. Rust, J. Schuch, K. Spies, C. Staringer, R. Szudoczky (eds.), Wien, 2024, 1-7

Riforma della sanzioni alla ricerca della proporzionalità, G. Maisto, in Il sole 24 ore, 03/02/2024

"Inheritance and gift taxes - Italy" (edited by G. Maisto, A. Bavila, in La fiscalité des successions et des donations internationales, Gilles de Foy, Edouard-Jean Navez, Bruxelles, 2023); "Inheritance and gift taxes - Italy" (Edited by G. Maisto, A. Bavila 2022); "Italian tax implications of loan of football players" (edited by G. Maisto, A. Brazzalotto, in Sports Law & Taxation, 2022); “Taxation of Entertainers and Sportspersons Performing Abroad”, (edited by G. Maisto, 2016); “Procedura di collaborazione volontaria: oggetto, soggetti, riduzione delle sanzioni” (Voluntary Disclosure: guida pratica - Gruppo 24 Ore – 2015); “The meaning of “resident taxpayer” and “non-resident taxpayer” under the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)”(Corporate Income Taxation in Europe - 2013); “Profili fiscali relativi all’acquisto e detenzione di opere d’arte” (Il diritto dell’arte: La circolazione delle opere d’arte - vol. 2, 2013); “Taxation of Trusts in Italy” (Taxation of Trusts in Civil Law Jurisdictions, 2010); “Residence of Individuals under Tax Treaties and EC Law” (edited by G. Maisto - 2009); “The international guide to the taxation of trusts” (IBFD – 1999 – 2008); “Il patto di famiglia: l’imprenditore sceglie il proprio successore” (Corriere Giuridico – 2006); “Residence of Individuals and the Italy-France Tax Treaty”( European Taxation – 1999); “The Taxation of Trust in Civil Law Countries” (European Taxation – 1998)

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Private Wealth Law - Italy

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Guglielmo Maisto, the founding partner of Maisto e Associati, is seen as a strong lawyer and is regarded as an expert on tax matters. He handles tax structuring, succession planning and relocation matters.

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