Matteo Cataldi

Partner

contatti

Matteo Cataldi graduated (cum laude) in Business and Law at Bocconi University in Milan in 2011 and obtained an LL.M. in International Tax Law from the Wirtschaftsuniversität of Vienna in 2017.
He was admitted to the Association of Chartered Accountants in 2014 and joined Maisto e Associati in 2017, after having worked with a tax and legal firm member of an international network for more than five years.

He has become a partner in 2026.

He mainly deals with international taxation and transfer pricing and regularly participates as a speaker at conferences and specialization courses on these issues.

 

PUBLICATIONS

  • The DEMPE Concept and Its role in Domestic Transfer Pricing Practice. A Survey of Country Reports, M. Cataldi, A. Massimiano, G. Cappelleri, in International Transfer Pricing Journal, 2025
  • Transfer Pricing Year-End Adjustments – General Report, M. Cataldi, A. Massimiano, in International Transfer Pricing Journal, 2024, online
  • Transfer Pricing End-of-Year Adjustments in Italy, M. Cataldi, A. Massimiano, in International Transfer Pricing Journal, 2024, online
  • Gli effetti delle rettifiche primarie sulle ritenute e l'applicazione delle convenzioni, M. Cataldi, in Il transfer price nell'ordinamento tributario italiano, (a cura di) E. della Valle, G. Maisto, L. Miele, 2024, 513-525
  • Italy, M. Cataldi, M. Severi, in Dispute Resolution under Tax Treaties and Beyond, G. Maisto (Ed.), Amsterdam, 2023, 837-889
  • Transfer Pricing Aspects of Sanctions against Countries, M. Cataldi, M. Severi, in International Transfer Pricing Journal, 2022
  • Le rettifiche “secondarie” di transfer pricing e le misure di eliminazione della doppia imposizione internazionale., M. Cataldi, M. Vannucci, in Rivista di diritto tributario, 2021, I, 423-447
  • The Impact of COVID-19 on Transfer Pricing: Issues Arising during the Economic Downturn and Possible Solutions, M. Cataldi, A. Alfano, in International Transfer Pricing Journal, 2020
  • Guidance from the Italian Legislator on the Correct Application of the Arm’s Length Principle: Alignment to the OECD Standards, M. Cataldi, G. Cappelleri, in International Transfer Pricing Journal, 2018
  • The Attribution of Income to a Digital Permanent Establishment, M. Cataldi, M. Cataldi, in Taxation in a Global Digital Economy, I. Kerschner, M. Somare (eds), Wien, 2017, 143-160