Simona Reggiani

Chartered Accountant Income Partner

Languages Spoken English

Firm Genoa

E-mail s.reggiani@stlex.it

Biography

I graduated cum laude in Administration, Finance and Control from the University of Genoa in 2014, following a scientific high school education. Immediately after graduating, I started my career as a chartered accountant at professional firms in Genoa. Qualified as a chartered accountant in 2016, and as an auditor in 2018, I gained several years of experience at Studio Associato KPMG working as a tax manager. I always keep up to date by participating in masters, university training courses and collaborating with the Study Commissions of the Order of Chartered Accountants. I am the author of numerous articles published in Amministrazione & Finanza, a Wolters Kluwer magazine.

Presentation

I have a strong commitment to my work and am passionate about tax law. My primary focus is on national and international corporate and tax law, within which I have gained many years of experience assisting medium to large multinational groups. Recently, I have also developed and deepened my knowledge of ESG matters, particularly concerning new sustainability reporting obligations.

Personal profiles and commitments

I like to keep fit and practise sport on a daily basis.

Industry

Chemicals and Petrochemicals
Energy
Food industry
Pharmaceutical Industry

Area of Expertise

International taxation
Corporate sustainability (ESG)
Corporate and Group Taxation
M&A - extraordinary transactions and due diligence

Contributions
and insights

Publications

Amministrazione & Finanza n. 8-9/2024, Wolters Kluwer: Incentivi per la riduzione dei consumi energetici: il credito d’imposta 5.0
Amministrazione & Finanza n. 4/2024, Wolters Kluwer: Doppia materialità alla luce della Guida EFRAG e dei principi per le PMI
Amministrazione & Finanza n. 10/2023, Wolters Kluwer: Alcune riflessioni sulla “ibridità” dell’ACE
Amministrazione & Finanza n. 5/2023, Wolters Kluwer: Residenza fiscale delle società e digitalizzazione: considerazioni e spunti di riflessione
Amministrazione & Finanza n.12/2022, Wolters Kluwer: Fusione, scissione, conferimento ed effetti interruttivi del consolidato nazionale
Amministrazione & Finanza n.10/2022, Wolters Kluwer: Incentivazione fiscale alla capitalizzazione: tra DEBRA e super ACE
Amministrazione & Finanza n.7/2022, Wolters Kluwer: Stabile organizzazione e home office: alcune riflessioni.
Amministrazione & Finanza n.6/2022, Wolters Kluwer: Credito d’imposta4.0: nuove percentuali e relativi oneri documentali
Amministrazione & Finanza n.11/2021, Wolters Kluwer: ACE innovativa2021: arriva il “super incentivo” alla patrimonializzazione.
Amministrazione & Finanza n.5/2021, Wolters Kluwer: Credito d’imposta in beni strumentali e acquisto di beni in leasing.
Amministrazione & Finanza n.2/2021, Wolters Kluwer: Imbullonati: alcune riflessioni su IMU, bilancio e reddito d’impresa.
Amministrazione & Finanza n.11/2020, Wolters Kluwer: La gestione dei crediti tributari: casistiche concrete
Amministrazione & Finanza n.8-9/2020, Wolters Kluwer: La gestione dei crediti tributari: compensazione, rimborso e cessione
Amministrazione & Finanza n.4/2020, Wolters Kluwer: Il ritorno dell’ACE e il coordinamento con il Decreto ATAD
Amministrazione & Finanza n.1/2020, Wolters Kluwer: Il coordinamento tra component approach e principio di derivazione rafforzata
Amministrazione & Finanza n. 12/2019, Wolters Kluwer: Il trattamento fiscale dell’avviamento nel conferimento d’azienda

Conferences

“The New Challenges for Board Members,” speech at the LUISS Milano Hub on 14/05/2024 – organised by Assogestioni in the Catch-Up Programme for Independent Directors.
“Analysis of Double Materiality according to the CSRD and ESRS” – Speech within the Conference organized by Odcec Genova titled “Analysis of Double Materiality for the Preparation of Sustainability Reports” – Conference held at the Odcec of Genova headquarters on 12/02/2024.
“Double Materiality Under CSRD and ESRS” – CSRD: are you prepared for ESG reporting under ESRS? – webinar organized by ECOVIS International on 15/01/2024.
“Amendments Introduced by the Budget Law for 2023 on the Taxation of Capital Gains on Real Estate Companies and Entities (art. 1 paragraphs 96-99 Budget Law 2023)” – Study Meeting by the International Study Commission of the ODCEC of Genova about The Taxation of Real Estate Held Abroad and Focus on France, held at the Odcec of Genova headquarters on 2/03/2023.
“Permanent Establishment and Smart Working” – International Meeting of the International Observatory of Turin, held at the Odcec of Turin headquarters on 14/11/2022.