Bom in Turin on 14.02.1968
Marital status: married
Dec. 1999 Chartered Accountant (revisore contabile): n. 111434, DM 25/11/1999, GU n. 100, 17/12/1999
Febr.1995 Certified Public Accountant (dottore commercialista)
Nov. 1992 Degree in Economi es and Business - University of Turin.
University years: 1987/88 to 13/11/1992.
Graduation dissertation: "Supervision requirements introduced by the Law on investrnent firms (SIM), with particular reference to organizational, administrative and accounting aspects of multifunctional SIMs".
July 1987 High school graduation diploma - "V. Alfieri" Highschool, Turin.
Since May 2015 Business Tax advisor (Studio Spagnol). Ordinary tax, accounting and corporate consulting, professional opinions on ordinary and extraordinary tax issues.
Since July 2011 Collaboration with Eutekne: author ofnewspaper and magazine articles, as well as publications; conference lecturer.
July '13-April 2015 Collaboration withStudioPalea, RSMitaly Tax &Advisory, member of RSM Intemational, Synergia Consulting Group.
Sept. '95 - Dec.2011 Collaboration with Studio legale e tributario di Ernst &Young (associate since 2003): ordinary tax, accounting and corporate consulting, preparation and contro! of financial statements and incarne tax retums, professional opinions on ordinary and extraordinary tax issues.
Due diligence, planning and support in M&A. Significant experience in the taxation of IAS/IFRS financial statements in the OIL & GAS and Renewables sectors.
Member of Tax Professional Practice Group ofthe Firm.
Lecturer at the School of Foreign Trade and the University of Economics and Business of Turin.
Member ofthe working group ofthe Association ofChartered Accountants of Turin on tax reform and IAS/IFRS which published "Tax Reform", Eutekne publishing house in collaboration with the Faculty of Economics in Turin and the Revenue Service -Regional Directorate of Piedmont and some articles in the field of taxation of international accounting standards and business income.
Co-author of numerous articles on IAS taxation and the book "The taxation ofIAS", Il Sole 24 ore publishing house.
Speaker at conferences on business incarne, national and international accountin standards.
Jan – Sept. 1995 Administrative employee in a paper company belonging to a Ieading multinational group;
Dec. 1992 - Jan. 1995 CPA trainee with Studio Giordana professional firm in Turin.
Sept. - Nov. 1992 Intern with an investrnent firm (SIM) belonging to a financial group of a leading banking institute in Turin.
French: Excellent knowledge of spoken and written language - several living and training experiences abroad in French schools (including one-month courses for three years in Grenoble)
English: Good knowledge of spoken and written language - several living and training experiences abroad
OFFICES HELD IN OTHER COMPANIES OR ENTITIES
Substitute member of the Board of Auditors:
B& EQUITIES S.p.A. (holding companies involved in management activities )
ONEY S.p.A. (advisory business and other management consulting and business planning)
SANTANDER CONSUMER FlNANCE MEDIA S.R.L. (consumer credit)