GUATRI MIGLIETTA | PROFESSIONISTI INDIPENDENTI
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GUATRI  MIGLIETTA is a network of qualified professionals who work at national and international level. The professionals are skilled in various advisory areas: tax, legal, economic and financial.

 

The network originates from the union of professionals from Studio Guatri, a firm founded in 1956, and from Studio Miglietta, founded in 1987. The professionals who have joined forces in this network offer clients their expertise and long-standing experience with a view to meeting client needs most effectively.

 

All the professionals in the network (chartered accountants, auditors, consultants, university professors) have a high independence standard, not only in dealing with one another, but also in dealing with clients and the counterparts they are required to interact with (banks, financial institutions, other organizations). In this manner, the partners in the GUATRI MIGLIETTA network are able to work without any conflicts of interest and with the sole fundamental aim of maximizing client satisfaction.

Thus, GUATRI MIGLIETTA can supply complete and integrated advisory and professional assistance services, to companies and individuals, on company law, financial and tax matters, governance, marketing and strategy.

 

The versatility and flexibility of the structure enables the GUATRI MIGLIETTA network to assign the team of professionals deemed most appropriate for the solutions of specific client requirements, with the purpose of providing a professional service and contributing to the creation of value for their clientele.

 

If required, each assignment can be performed in close contact with other qualified professionals, (law firms, financial advisors, merchant banks, university centres), ensuring the coordination of activities and always acting in the best interest of the client.

MAIN FIELDS OF ACTIVITY OF OUR CLIENTS

Hospitality
Automotive
Banking
Chemicals
Motion pictures
Commerce
Tanning industry
Constructions

Electronics
Publishing
Emission trading
Energy
Factoring
Pharmaceuticals
Finance
Bank foundations

Food
Graphics
Real estate
Information technology
Infrastructures
Leasing
Logistics
Mechanical industry

Fashion
Non profit
Plastics
Services
Telecommunications
Textiles
Utilities
Web

MAIN AREAS OF INTERVENTION

1. CORPORATE TAX CONSULTING SERVICES


Routine tax consultancy services

  • Company taxation
  • Intracommunity transactions & customs operations
  • VAT
  • Other indirect taxes
  • Transfer pricing
  • Masterfile / Countryfile

Extraordinary tax advice

  • Taxation planning
  • Group structure optimisation
  • Transformations, mergers, transfers of assets, splits
  • Branches & Subsidiaries

Litigation

  • Management of litigation with tax authorities

2. COMPANY CREATION AND DEVELOPMENT

 

Assistance at start up stage

  • Economic/financial feasibility analyses
  • Corporate consultancy
  • New company creation and management
  • Accounting and management assistance at start up stage
  • Equity crowdfunding

Company growth

  • Economic/financial planning
  • Management control
  • Joint Ventures
  • Foreign market penetration

Financial planning

  • Assistance in dealing with banks
  • Analysis of financial requirements
  • Cash Flow Analysis
  • Finding funds and negotiating terms and conditions

3. REPORTING AND STRATEGIC PLANNING

 

Reporting

  • Accounting methods
  • Drafting of financial statements
  • Drafting consolidated financial statements
  • US GAAP / IAS / IFRS

Information checks

  • Statutory audits
  • Due diligence
  • Analysis of procedures

Economic and financial forecasts

  • Business plans
  • Analysis of financial requirements
  • Project financing

4. CORPORATE FINANCE AND M&A

 

Evaluation

  • Company/company branch/brand/intangibles appraisals
  • Real estate appraisals
  • Fairness opinions
  • Impairment tests

Strategie di acquisizione / cessione / LBO

  • Assistance with negotiations and contract terms

Extraordinary transactions

  • Assistance with mergers, splits, transfers of assets and transformation processes
  • Optimisation of legal and taxation status

Management and optimisation of dealings with financial intermediaries/banks/ private equity and seed capital operators

5. CORPORATE FINANCE

 

Analysis and financial evaluation

  • Investments evaluation
  • Capital structure optimisation
  • Financial assistance

6. INTERNATIONALIZATION

 

Internationalization

  • Identification of business/strategic/financial partners
  • Analysis of the legal and tax aspects of the internationalization

7. MANAGEMENT OF COMPANY CRISES

 

Turnaround plans

  • Turnaround operations feasibility analyses
  • Debt restructuring agreements and feasibility plans

Amicable settlements

  • Assistance with the settlement of disputes

Out-of-court negotiations

  • Debt restructuring
  • Out-of-court compositions

Insolvency proceedings

  • Preparation and support to companies undergoing insolvency proceedings
  • out-of-court settlements

Voluntary liquidation

  • Step by step assistance with liquidation processes

8. COMPLIANCE & GOVERNANCE

 

Compliance

  • Construction and updating of organisation, management and control models pursuant to Legislative Decree 231/2001
  • Supply of qualified professionals to serve on Supervisory Boards pursuant to Legislative Decree 231/2001

Governance

  • Analysis and implementation of internal control system
  • Optimisation of organisational-procedural profiles and delegation of powers
  • Implementation of internal audit functions

9. FAMILY OFFICE

 

Assistance with the management of assets & family office

  • Assistance with the drafting of investment and asset protection plans, drawing upon the various tax, business and financial expertise areas
  • Investment monitoring and assistance in dealing with banks

10. MARKETING & COMMUNICATION

 

Marketing, communication & brand

  • Assistance with public relations and the definition of a corporate communication strategy
  • Analysis of consumer behaviour and associated strategies
  • Commercial analyses and marketing plans
  • Market analyses

PROFESSIONAL PROFILES

Born in 1964, lives in Milan, is married with two children.

Graduated from Università Bocconi of Milan in Economics and Commerce, specialising in Economics and Company Law and Free-Lance Professional services in 1989.

Certified  public accountant, registered with the register of certified public accountants of Milan since 1990. Statutory auditor, registered with the register of statutory auditors.

In 1990, he began his professional activity at Studio Guatri in Milano, where he collaborated with prof. Luigi Guatri, Rector and Managing Director of the Bocconi University, and with prof. Giordano Caprara of Università Cattolica.

He supplies consultancy services to medium-sized and major companies working in many different fields,  with a special focus on corporate, taxation and extraordinary financial operations. Serves on many boards of auditors and boards of directors of companies operating in the industrial, financial, real estate and utilities sector.

Consultant to the Court of Milan, both on the management of extraordinary financial operations and on the management of insolvency proceedings, as a judicial liquidator and a bankruptcy receiver.

Has acquired specific expertise in the field of company appraisals.

Born in Casale Monferrato (Alessandria) on 21 October 1961, resides in Milan.

After graduating cum laude in Business Administration from Università Bocconi, completed his education by taking a graduate course in marketing and strategies at Stanford University (CA).

He is full professor of economics and business administration at the IULM University of Milan, a statutory auditor, registered with the register of statutory auditors, technical advisor to the arbitration body of the Chamber of Commerce of Milan.

He is the coordinator of the doctoral research program in economics management and communication for creativity at IULM University.

Formerly Secretary General of the Cassa di Risparmio di Torino Foundation, he currently holds prestigious administration and control positions in many companies, included listed companies, operating in the financial, banking, insurance and industrial sectors.

Among other things, he served on the Board of Directors and the Executive Committee of Assicurazioni Generali S.p.A.; since December 2012, has been chairman of Sirti S.p.A., an Italian company occupying a leading position in the field of infrastructures, networks and telecommunications.

For about 30 years has supplied professional services for the appriasal of companies, mergers, transfers of assets, acquisitions and other corporate finance transactions (leveraged buy outs, financial planning, project financing) for many companies and organisations of primary standing.

He has authored numerous studies and articles on economics, management, financial and  governance themes, also at international level.

Born in Milan in 1965 , resides in Milan, is married and has three children.

In 1989, he graduated from the Luigi Bocconi University of Milan with a degree in Business Administration , with a focus on free-lance professional services.

Certified  public accountant since 1992, registered with the register of certified public accountants of Milan. Statutory auditor, registered with the register of statutory auditors since 1995.

During more than 20 years of professional activity, she has acquired extensive knowledge and skills:

  • in the field of administrative, corporate and taxation consultancy services to corporations, partnership and associations;
  • in the field of administrative and taxation consultancy services to professionals;
  • in the field of consultancy and assistance with the various stages of tax litigation (before taxation commissions and with the offices of the Revenue Agency for tax assessment and settlement proceedings);
  • in the field of extraordinary financial transactions and acquisitions, supplying assistance with company law and tax issues, assessment and tax due diligence services;
  • in the field of company appraisal (expert reports and fairness opinions, estimation reports) and real estate appraisals, also at the request of the Court of Milan

Holds offices in many companies and serves on the boards of auditors of companies working in the construction, real estate and industrial sectors.

Born in Milan 1973, lives in Milan with his wife and two children.

Graduated from Università Statale of Milan in 1999.

Certified  public accountant since 2001, registered with the register of certified public accountants of Milan. Statutory auditor, registered with the register of statutory auditors since 2001.

Began his professional experience working as an auditor at Audit Firm Refil.

Since 2006, he has worked at Studio Guatri, of which he is a partner.

During 15 years of professional activity, he has acquired extensive knowledge and skills:

  • in the field of administrative and tax advisory services to professionals;
  • in the field of administrative, corporate and tax advisory services to associations, partnerships and corporations;
  • in the field of consultancy and assistance with the various stages of tax litigation (before taxation commissions and with the offices of the Revenue Agency for tax assessment and settlement proceedings);
  • in the field of extraordinary financial operations (mergers, splits, transfers of assets, transformation, liquidation) by partnerships and corporations;
  • in the field of business appraisal (expert reports and fairness opinions, estimation reports) and real estate appraisals;
  • in the field of advisory services to financial holding companies pursuant to Legislative Decree 141/2010 (reporting data and unified computerised
  • in the field of advisory services to professionals and corporations pursuant to Legislative Decree 231/2007 (money laundering) and Legislative Decree 196/2003 (privacy).

Born in Busto Arsizio  on 24 March 1967,  she is married with one son.

In 1992 she obtained her degree in Business Administration – specialization self-employment –Luigi Bocconi University of Milan.

She is a certified public accountant registered with the Order of Expert Chartered Accountants of Milan.

In 1992, she started her career working for the Consob and ASSIREVI-registered auditing company “Eurorevisione sas”  and subsequently for the auditing company “Refil sas”.

Since 1996 she has been working for the Studio Associato Guatri

In the course of her professional career, she has acquired in-depth experience:

  • in the field of administrative, corporate and fiscal consultancy work and in economic and financial planning with specific regard to companies, partnerships and associations;
  • in the process of control and assessment of corporate data and financial statements;
  • in the drafting of  financial statements for companies and consolidated financial statements for corporate groups;
  • in the ambit of extraordinary corporate operations and acquisitions, engaged in such activities as assistance on corporate and fiscal matters, valuation work and fiscal due diligence;
  • in the field of company valuations, by lending assistance in the drafting of reports,  fair valuations and appraisals.

Born in Venafro (IS) on 04 February 1971, married with two children;

He graduated in 1997 with a university degree in Economics and Banking awarded by the Università Degli Studi of Siena;

A certified public accountant, he is registered with the Order of Expert Chartered Accountants of Milan and  the Association of External Auditors as an Statutory Auditor of accounts.

Since 2002, he has collaborated with the Studio Associato Guatri.

In the course of his career, he has acquired sound professional experience in the following ambits:

  • company auditing;
  • in controlling, assessing and drawing up financial statements for companies;
  • administrative, corporate and fiscal consultancy work for companies, partnerships and associations;
  • in the processes of assessment and implementation of economic-financial plans;
  • in the ambit of extraordinary corporate operations and acquisitions, by carrying out such activities as assistance on corporate and fiscal matters, valuation work and fiscal due diligence;
  • in the field of company valuations, by lending assistance in the drafting of reports,  fair valuations and appraisals.

He holds positions on various boards of statutory auditors of companies engaged in logistics, information technology and manufacturing.

Born in Rome in 1972, domiciled in Rome and married with 1 child.

In 1995, he obtained a Degree in Economics and Business Studies at the La Sapienza University in Rome with a thesis on General and Applied Accounting, entitled “Assessment of the financial capital of tertiary companies: the case study of Aeroporti di Roma S.p.a.” lecturer Prof. G. Zanda.

A certified public accountant, he is registered with the Order of Expert Chartered Accountants of Rome. As an External Auditor of accounts, he is registered with the Association of Statutory Auditors and the Order of Court-appointed Expert Witnesses of the Rome Court of First Instance.

He began his professional career in 1996 working in the practice of Prof. Luigi Guatri, where he acquired significant expertise in the ambit of fiscal issues associated with company evaluations.

Since 1999, he has pursued his professional activity with the firm Studio Associato Guatri in Milan and its practice in Rome, of which – together with his father who founded the business in 1976 – he is co-owner, mainly engaged in corporate affairs, tax consultancy, company valuation and extraordinary operations.

In the 2000 – 2001 period, he took a Master’s degree specializing in international tax and contract law.

In the 2003 – 2004 period, he attended a Master’s degree specializing in corporate contract law.

In the course of over 15 years’ professional activity, he has acquired in-depth experience in the field of fiscal planning, tax litigation in both judicial and extra-judicial fora, currency litigation (Law 5.7.91, no. 197), criminal tax litigation, assessments and audits of tax due diligence and corporate valuations (fair valuations and appraisals).

His professional know-how and experience also cover issues relating to the implementation of anti-laundering procedures and the creation of organization, management and control systems pursuant to Legislative Decree 231/2001 in private companies.

He also covers positions as an insolvency official, company director, auditor, statutory auditor, member of supervisory boards ex Leg. Decree 231/2011 for national companies and international groups.

MARIO ANACLERIO

mario.anaclerio@gmail.com

Born in Genoa in 1973, he lives in Milan with his wife and three children.

In 1998, he obtained a degree in Economics and Commerce (with a focus on Economics and Business Legislation) from Università Cattolica del Sacro Cuore of Milan.

Certified  public accountant, registered with the register of certified public accountants of Milan. Statutory auditor, registered with the register of statutory auditors.

In 1999, he began his professional career with the firm of prof. Miglietta and prof. Vantellini, acquiring extensive experience and skills in the field of company appraisal and extraordinary financial transactions.

In 2002, he became junior partner at Milestone Advisory House S.p.A., an independent consultancy firm, where he followed and coordinated, in close cooperation with senior partners, major M&A deals, mergers, slips, company valuation and financial planning activities.

In 2007, he opened his own professional firm.

In the course of 15 years of professional activity, he has acquired in-depth experience in the field of extraordinary financial transactions (mergers, splits, transfer of assets, transformations leveraged buyouts), in the field of financial planning (drafting of business plans, financial consultancy), and in the field of company appraisals (fairness opinions, estimation reports) and property appraisals.

His areas of expertise include the implementation and management of internal control systems and the construction of organisational, management and control boards at public and private companies and associations pursuant to Legislative Decree 231/2001. On these themes he has written several articles and co-authored books entitled “Internal auditing, dalla teoria alla pratica” (“Internal auditing, from theory to practice”) (IPSOA, 2007) and “Internal auditing, una professione in continua evoluzione” (“Internal auditing, a continuously evolving profession”)(IPSOA, 2011).

He serves on numerous Boards of Auditors and Boards of Directors of companies belonging to major groups in the logistics, real estate, food, infrastructures, financial and industrial sectors, some of them listed on the Stock Exchange. Since 2015, has been a standing auditor and a member of the Supervisory Board (after serving as member of the Board and Chairman of the control and risks committee) of Banca Generali S.p.A., a company listed on the Italian Stock Exchange.

He also serves on the Supervisory Board, pursuant to Legislative Decree 231/2001, of a number of public and private companies. In 2009, he was appointed chairman of the Supervisory Board of Esprinet S.p.A., a company listed on the Italian Stock Exchange.

Born in Ceva (CN) on 31 March 1986, lives and works in Milan.

In 2010, he graduated in Geneva with a bilingual English-French international baccalaureate diploma. In 2010, he completed with top marks a double Master degree program in Law and International Legal Affairs with a dissertation on European law. The same year, he obtained a Master degree in Eurasian Relations at the University of Saint Petersburg, specialising in the geopolitical and energy strategies of Central Asian countries. In 2011, he attended the seminars held at the International Court of Justice of the Hague, on the drafting of the Nonbinding Opinion on the declaration of independence of Kosovo. After that, he obtained another Master degree in International Diplomatic Relations from the Italian Institute for International Political Studies (ISPI) of Milan .

In 2008, he worked as an intern at firm Baudo & Zilinsky in New York, which specialises in immigration law, and in 2010 he provided organisational consultancy services on the internationalisation of company activities at DTB Russia, a property management company with headquarters in Moscow and activities in Russia, Ukraine, Belarus and Kazakhstan.

Since 2011, he has addressed compliance issues at the General Management of UniCredit S.p.A. in Milan, where he has acquired specific knowhow in the areas of risk analysis, risk monitoring and compliance methodology, offering advisory services to subholding companies in Austria, Germany and East European countries leading to the creation of their respective compliance programs.

Since 2013, he has taken courses at the IULM  University, towards a PhD in Economics, management and communication for creativity, where he collaborates and teaches a course on Economics of companies and international markets and a course on Economics of the European Union.

In 2013, he was appointed managing director of Smarthub S.r.l., a company authorised by Consob to manage equity crowdfunding portals, and worked as a mentor for London-based consultancy firm Startup Direct.

He has acquired extensive hands-on experience – as borne out by many scientific publications – in the fields of start-ups and innovation, risk monitoring and compliance, crowdfunding, human computing and brand internationalisation.