Marco Baggetti

Managing Partner – Chief of Corporate Department.

Huge experience in Corporate matters, he provides professional assistance to Italian and international clients for M&A transactions and extraordinary transactions (acquisitions, reorganisations, mergers, spin-offs, contribution), as well as for group reorganisations and company evaluation. He also provides assistance regarding trusts.
Focused on start-ups and real estate companies, he assists Italian clients with their strategic choices to develop and/or implement their business by introducing a better corporate structure, distribution agreements and commercial and/or production joint ventures with Italian and/or international partners. He also provides Clients with financial consulting services.
As founding partner, he has been with CTL Advisory since 2012, after gaining extensive experience with leading consulting companies and professional firms.
Between 2004 and 2005, he worked with the Meroni-Carissimi-Mariottini accounting firm, providing his services for insolvency proceedings. Between 2005 and 2012, he worked with Bernoni-Grant Thornton, Corporate Department.
He holds a number of roles in important companies belonging to Italian and foreign groups (member of the Board of Directors, acting statutory auditor/sole statutory auditor and liquidator).
Degree in Economics of Institutions and Financial Markets from the Università Cattolica del Sacro Cuore in Milan and was awarded a Master’s Degree in Asset Management and Financial Consulting from the Università Cattolica del Sacro Cuore in Piacenza.
He is enrolled with Milan’s official Register of Chartered Accountants and Accounting Experts and with the Register of Professional Auditors.

Languages: Italian, English

Giampiero Gugliotta

Managing Partner – Chief of Compliance, Finance and tax litigation Department.

Expert in corporate and tax matters, he provides his professional services to Italian and international clients in the field of continuous assistance (compliance) and extraordinary consulting (i.e. acquisitions of companies, reorganisation of groups, optimisation of group tax management for the purpose of direct and indirect taxation).
He specialises in prelitigation, defence and legal representation for tax disputes before the Italian tax courts.
As founding partner, he has been with CTL Advisory since 2012, after gaining extensive experience with leading consulting companies and professional firms.
Between 2000 and 2005, he was a functional analyst first at Cap Gemini and then at PricewaterhouseCoopers (PwC), acquiring deep knowledge of company processes.
Between 2006 and 2011, he worked with Bernoni-Grant Thornton, holding various roles including VAT specialist in Italy for the International Indirect Tax Specialist Group belonging to Grant Thornton International.
He holds roles in various important companies belonging to Italian and foreign groups. Degree in Economic and Banking Sciences from the University of Siena and attended the 11th Master's degree course in tax law at the “Il Sole 24 Ore” business school. He attended the Advanced Manager Program at Grant Thornton International in Miami and Beijing.
Writes for specialistic papers: “Il Sole 24 Ore”, IPSOA and the Euroconference Group.
Lecturer at the Tax Law Master’s course at the “Il Sole 24 Ore” Business School and often invited as speaker at Tax conferences.
He has held and continues to hold roles in limited companies, some of which belong to international groups.
Has been a member of the Senate of the Republic selection committee for the appointment of the Auditors of the Senate itself (appointment pursuant to the resolution passed by the Board of Senate Quaestors no. 44/XVII dated 22nd October 2013).
Appointed member of the Innovative Finance Commission on the (Italian) National Council of Chartered Accountants and Accounting Experts and member of the Scientific Committee at the School of Advanced Training in Lombardy.
He is a board member of Pavia's official Register of Chartered Accountants and Accounting Experts.

Languages: Italian, English

Giada Gentile

Partner – Chief of Restructuring Department.

Expert in bankruptcy proceedings and corporate affairs, she provides her professional services by assisting Italian and international clients in the field of extraordinary reorganisation operations and company valuations, as well as both in- and out-of-court recovery and restructuring operations (recovery plans pursuant to art. 67 of the Italian Finance Law, pre-bankruptcy compositions with creditors pursuant to articles 160/161 of the Italian Finance Law, debt restructuring agreements pursuant to art. 182bis of the Italian Bankruptcy Law, personal bankruptcy proceedings).
She holds the role of Authorised Liquidator and professional appointed to carry out the tasks and functions attributed to crisis settlement bodies on behalf of the Court of Monza; court-appointed Liquidator for the Court of Milan and Monza, C.T. to value companies, estimate the value of company branches, assess and quantify damages, court-appointed roles at the Court of Milan and court-appointed administrator for the “Independent Prevention Measures Section" of the Court of Milan and the “Justice Section for Preliminary Investigations” of the Court of Milan.
Joined CTL Advisory in 2018, after gaining extensive experience with some of the most important professional firms specialised in restructuring, insolvency and bankruptcy proceedings.
With a constant focus on insolvency proceedings, between 2012 and 2017, she worked with the Meroni-Carissimi-Mariottini accounting firm, and with the “Studio Commercialisti Revisori e Associati Co.Re. As.” accounting and audit firm between 2011 and 2012. Between 2008 and 2011, she worked with Studio Vergallo Brivio e Associati and, lastly, between 2007 and 2008, with Studio Lanteri.
She holds roles such as company liquidator and court-appointed liquidator in Italian companies.
Degree in Economics and Business from the University of Genoa.
Enrolled with the Monza and Brianza official Register of Chartered Accountants and Accounting Experts.

Languages: Italian, English

Andrea Bertoja

Andrea Bertoja is a tax and corporate consultant, lends his professional activity assisting national and international clients, including listed ones, in the context of ongoing assistance with particular regard to expats.
He graduated in Business Administration, specialising in Legislation, Auditing and Control, from the University of Milan - Bicocca in 2016.
He has been enrolled with Milan’s official Register of Chartered Accountants since 2020.
He joined CTL Advisory in 2016, mainly dealing with tax and corporate consultancy with reference to direct and indirect taxes, tax litigation and opinions.

Languages: Italian, English, Spanish

Matteo Cattelan

Matteo Giuseppe Cattelan graduated in Economics and Business Law from Insubria University of Varese in 2018.
Since 2021, he has been registered as a Certified Accountant and Auditor.
He joined CTL Advisory in 2023 after working at an auditing firm for about 5 years, following several clients operating in the industrial sector.
He is mainly involved in auditing and providing accounting, tax and administrative assistance.
Languages: Italian, English.

Francesco Cuozzo

Francesco Cuozzo holds a Degree in Economics at the University G. d'Annunzio of Pescara in 2008 and a Master in Tax Law at “Il Sole 24 ore” Business School in 2010.
He attended a IPSOA master’s course in International Accounting Standards - IAS/IFRS in 2018 and a IPSOA master’s course in International Tax Law in 2019.
He is enrolled in the Professional Chartered Accountants Register of Milan since 2012 and in the Register of Accounting Auditors of the Italian Ministry of Justice since 2013.
Joined CTL Advisory in 2022 after working with a number of leading Italian tax and law firms – member firm of primary international network.
He has acquired a more than ten-years’ experience in advising domestic and multinational companies operating in energy, telecommunications, gaming, healthcare and utilities industries on domestic and international tax matters, corporate reorganization, tax due diligence and M&A structuring deal related services.
Author of articles on taxation for specialistic magazine.
Languages: Italian, English

Valerio De Pascale

Valerio De Pascale provides his professional services assisting national and international clients, including listed ones, in the area of ongoing tax and corporate assistance.
He graduated in Business Economics with a specialisation in Business Consulting and Management from the University of Salerno in 2017.
He has been a member of the Salerno Institute of Chartered Accountants since 2020.
In 2021, he obtained a Master's degree in "Tax Law" at the 24ORE Business School.
In 2021 he joined CTL Advisory, dealing mainly with tax and corporate consulting and assistance with reference to direct and indirect taxes.
Languages: Italian, English.

Laura Di Martino

Laura Di Martino graduated in business administration with a specialization in business administration and management at the University of Parma in 2016.
Since 2019 she has been registered with the Order of Chartered Accountants of Lodi.
In 2019 he obtained a master's degree in "Financial Modelling" at the 24ORE Business School.
In 2021 he obtained a master's degree in "VAT and Customs" at the 24ORE Business School.
In 2022 she joined CTL Advisory after collaborating with various professional firms assisting national clients operating in the industrial and manufacturing, commercial, real estate and medical-health sectors.
He mainly deals with corporate and tax consultancy with reference to direct and indirect taxes, administrative and accounting assistance.
Languages: Italian, English.

Carmen Gianfrate

Carmen Anna Monica Gianfrate graduated in Business Administration at the Carlo Cattaneo University - LIUC and has been registered since 2006 with the Order of Chartered Accountants of Brindisi and with the Register of Statutory Auditors.
He has over ten years of experience in offices in Milan and London in consultancy and assistance in tax matters mainly aimed at Italian and foreign multinational groups, real estate funds, real estate companies, insurance companies and banks, as well as in the field of tax planning, with particular focus on extraordinary corporate transactions, international taxation, M&A and corporate reorganisations, real estate taxation, financial taxation. She also specialized in pre-litigation and litigation before the courts of merit.
Languages: Italian, English

Massimo Legato

Massimo Legato graduated in Business Economics, specialising in Administration, Control and Finance, from Rome’s LUISS Guido Carli University in 2010.
In 2017, he enrolled with Rome's official Register of Chartered Accountants.
He joined CTL Advisory in 2015 after working with a number of leading firms, assisting Italian and international clients mainly in the industrial and commercial sectors.
He mainly deals with tax, administrative and accounting consulting and assistance, as well as drawing up business plans and carrying out due diligences and company valuations.
Languages: Italian, English, Spanish

Alessandra Santambrogio

Alessandra Santambrogio graduated in business economics, specialising in administration and professional services, from the Carlo Cattaneo - LIUC university in 2007.
In 2009, she completed an IPSOA master's course in “Tax law and extraordinary transactions”.
She has been enrolled with Milan’s official Register of Chartered Accountants and the Register of External Statutory Auditors since 2009.
Joined CTL Advisory in 2016 after working with a number of leading firms, assisting Italian and international clients mainly in the industrial and commercial sectors.
She mainly deals with corporate and tax consulting with reference to direct and indirect taxation, administrative and accounting assistance and due diligences.
She has written a number of articles for specialist magazines.
Languages: Italian, English

Anna Zanetti

Anna Zanetti graduated in Economics and Finance from Ca' Foscari University of Venice in 2015.
Since 2018, she has been a member of the Association of Chartered Accountants of Padua.
In 2023, she joined CTL Advisory after working with accounting firms in the provinces of Padua, Venice and Treviso.
She mainly deals with corporate and tax consulting with reference to direct and indirect taxes, administrative and accounting assistance.
Languages: Italian, English.

Giacomo D'Angelo

Expert in tax matters, his areas of specialisation include company reorganisations in Italy and abroad, M&A transactions, personal wealth planning and tax disputes, as well as ruling procedures both in Italy and abroad. He has also gained significant experience in the taxation of financial income and regularising assets held abroad.
He joined CTL Advisory in 2018, after gaining extensive experience with leading Italian and international professional firms.
Between 2005 and 2011, he worked with Bernoni-Grant Thornton, offering his professional services in the tax division. Between 2011 and 2017, he worked with Studio Associato Piazza, providing financial intermediaries, high-net-worth individuals and multinationals with tax consulting and consulting for tax disputes.
Most recently, he worked with Dentons law firm, focusing on tax disputes in their tax department (Dr. Giulio Andreani).
Has held and continues to hold various roles in leading companies belonging to Italian and international groups, some of which are banking associations.
Degree in Economics and Legislation from the Università Cattolica del Sacro Cuore in Milan and was awarded a Master’s in Tax Disputes and a Master’s in Criminal Tax Law by IPSOA.
Writes for specialistic papers : “Il Sole 24 Ore”, IPSOA and “Italia Oggi”.
He was “subject expert” for the International Trade Economics and Procedures examination held by the Department of Economics (Prof. M. Piazza) at the Università Cattolica del Sacro Cuore in Milan.
Is a member of the Young Accountants’ Union in Milan and acts as a speaker on behalf of the international law commission at conferences organised by this association.
Has contributed to and written numerous manuals published by IPSOA and one by “Il Sole 24 Ore”, including:
1. “Consolidated Income Tax Law” by Giulio Andreani and Gianfranco Ferranti, IPSOA 2017 (author of the comments on articles 166, 166bis, 151, 152 and 153)
2. "Guide to tax reform vol. 6/10 – The internationalisation of companies" (SOLE 24 ORE – Regulations & Taxes) – by Studio Associato Piazza (author of Chapter 6 “Transferring residence to state territory” and Chapter 7 “Exit tax and the extension of the duty suspension arrangement to extraordinary transactions”)
He is enrolled with Milan’s official Register of Chartered Accountants and Accounting Experts and with the Register of Professional Auditors.

Languages: Italian, English

Fabio Chiesa

Expert in corporate and tax matters also relating to subjects that apply international accounting standards, he carries out his professional activity in the field of compliance (legal obligations) and extraordinary operations (acquisitions, sales, reorganisations, mergers, demergers, transfers, etc.).
Specialized in pre-litigation, defense and advocacy in tax litigation before the Tax Commissions.
Graduated in Economics and Commerce, specializing in Business Economics and Legislation at the University of Pavia. Graduated from the 11th Masters in Tax Law of “Il Sole 24 Ore”.
CTU of the Court of Pavia in the economic-accounting category, he has been a chartered accountant and statutory auditor since 2007.
He holds the positions of Company Auditor and Auditor of EE.LL.. as well as holding corporate offices in various companies.
Already a partner in the family firm, he has collaborated with leading firms assisting national and international clients mainly of an industrial and commercial nature. Today he collaborates with CTL as regards publications and assistance to large companies that apply the national and international IAS/IFRS accounting standards as well as in the area of pre-litigation and tax litigation.
He is the author of publications in the newspaper Il Sole 24 Ore and in specialized sector magazines.
He is a lecturer in the post-graduate specialization courses organized by the Business School of "Il Sole 24 Ore" (https://www.24orebs.com/docenti/fabio-chiesa) and a speaker at conferences on tax matters.
In particular, he is a teacher of the Master in Taxation and the Master in Administration, Finance and Control held by the Business School of "Il Sole 24 Ore".
Lecturer at the University of Pavia for seminars on corporate taxation.
Languages: Italian, English