Fabrizio Vismara

Practice

Mr. Vismara is a partner of Curtis Milan and a Professor of European Union Law at the University of Como and of Private international law at the University of Milan. Mr. Vismara has wide-ranging experience in commercial and tax matters, and he represents clients before Italian tax authorities. Mr. Vismara counsels clients on cross border mergers and acquisitions, represents funds and strategic investors in private equity transactions, corporate restructurings and foreign investments. He advises foreign banks on drafting loan and escrow agreements. He also advises clients on the taxation of controlled foreign corporations, transfer pricing issues, and matters governed by international tax treaties to which Italy is a party.

Mr. Vismara’s book Profili Internazionali dell’Imposizione Tributaria (“International Aspects of Taxation”), published in May 2004, addresses a wide range of international tax issues, including sources of international tax law and the relationship between domestic, EU and international tax principles. It is used by tax practitioners.

Mr. Vismara is fluent in Italian, English and French.

Education

• Ph.D., Taxation, University of Pisa, 1998
• Ph.D., International Law, University of Milan, 1995
• J.D., sunma cum laude, University of Parma, 1989

Transactions

• Representation of a major Italian financial institution in incorporating a foreign private equity fund.
• Representation of foreign investors in the acquisition of Italian companies.
• Representation of an Italian leading group in the acquisition of European companies in view of its going public.
• Representation of a foreign bank in connection with drafting a loan agreement involving a Brazilian entity as a borrower.
• Representation of a foreign bank in connection with drafting escrow fund agreements.

Publications

• Profili internazionali dell’imposizione tributaria, (“International Profiles of Taxation”), Milan, 2004
• Portata della clausola arbitrale e favor of arbitration, (“Scope of arbitration clauses and favor of arbitration”) in RIV. ARB., 2001
• L'esenzione d'imposta in favore di enti ed organismi internazionali, (“Tax exemption of international bodies and organizations”) in STUDIUM IURIS, 12/2001
• Profili di diritto internazionale privato nella gestione del risparmio, (“Aspects of private international law with respect to the management of savings”) in GIUR. COMM., 2001
• Le norme applicabili al merito della controversia nell'arbitrato internazionale, (“Rules applicable to the merits of disputes in the international arbitrations”), MILANO, 2001
• L'interpretazione dei trattati internazionali in materia fiscale, (“The interpretation of international tax treaties”) in STUDIUM IURIS, 1/2000
• Risparmio gestito e concorso di soggetto non residente nella gestione di portafoglio, (“The management of savings and the participation of non-residents in portfolio management”) in RASS. TRIB., 5/2000
• Profili fiscali dell'arbitrato internazionale, (“Tax aspects of international arbitration”) in DIR. COM. SCAMBI INT., 1998
• Prime applicazioni giurisprudenziali delle norme attuative dell'undicesima direttiva comunitaria in materia di società, (“First judicial interpretations of the rules of the 11th EEC directive on corporations”) in RIV. DIR. INT. PRIV. PROC., 1995

Languages