Francesco Saverio Scandone


  • Tax law, with particular focus on:
    • international taxation
    • transfer pricing
    • bilateral procedures
    • international standard rulings
  • Key sectors:
    • fashion, luxury goods and design
    • consumer goods
    • automobile
    • electrical appliances
    • packaging
    • insurance
  • Foreign languages: English


  • Member of the Corporate Governance Focus Team
  • Made Partner in 2021
  • Joined the firm in 2008
  • Associate at a major International law firm (2003-2007)
  • Assisted some of the world’s leading multinational companies in:
    • Investigations and disputes with the Italian Financial Administration
    • Procedures for Preventive Agreements on the prices of unilateral and/or multilateral transfers
    • Patent box
    • international law
    • Business restructuring operations

Ranking and Awards

The Legal 500 EMEA international legal directory lists Francesco as an expert in tax law in Italy.


“Francesco Scandone has always shown highly analytical skills, and the ability to manage technical and relational aspects with extreme effectiveness.”

(The Legal500 EMEA)


  • Lecturer at seminars and conferences, and for undergraduate and post-graduate courses in transfer pricing (particularly those organised by Il Sole 24 Ore and by the International Tax Center Leiden)
  • Coordinator of the Adv. Transfer Pricing Course within the LL.M. in International Taxation organization by the international Tax Centre of Leiden
  • Transfer pricing teacher at the Panama Summer Course organized by the International Tax Centre of Leiden
  • Chartered accountant
  • Master’s (with honours) from the International Tax Center Leiden
  • Degree in economics and corporate law from Bocconi University of Milan

He is also an independent member of the EU Joint Transfer Pricing Forum.

Knowledge Sharing

US Supreme Court on Discovery: private international arbitrations do not qualify as foreign or international tribunals under Section 1782 of the U.S. Code

On 13 June 2022 a long-awaited ruling of the U.S. Supreme Court decided that private adjudicatory bodies do not count as “foreign or international tribunals” under Section 1782 of the U.S. Code, not even where a sovereign is a party. The U.S. Supreme Court ruled that the test to be carri …

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The High Court of Justice of England and Wales hands down a landmark judgment on derivative contracts entered into by an Italian local authority

On the heels of the Italian Supreme Court’s well-known Cattolica decision of May 2020, a new chapter has been written in the long-running legal debate over certain derivative contracts entered into by a small local authority in Italy. This time, the High Court of Justice of England and Wal …

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Hydrogen: a new season begins

It is a molecule that could revolutionise the world of energy. But where do things stand with its development and use? What structural and legal limits are hindering progress, and how can they be overcome? And what opportunities are out there? Our

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Latest developments in transfer pricing: the new regulation on transfer pricing documentation

On 23 November 2020, Regulation No. 360494 (“2020 Regulation”) was issued, which sets out the new rules on transfer pricing documentation requirements. It replaces the previous Regulation No. 137654 of 29 September 2010 (“2010 Regulation”) and is effective as of the current tax year. …

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Comments on the OECD discussion draft regarding the "Unified Approach"

The OECD has published in October the discussion draft on the proposal of "Unified Approach", the envisaged new framework for determining the attribution of profits among the different jurisdictions where multinational enterprises act. BonelliErede has contributed to the global discussion on …

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BonelliErede comments to the OECD consultation document on the tax challenges of the digitalization

Supranational organisations (OECD), the European Union and European governments are trying to address the tax challenges of the digitalisation. However, it is proving extremely difficult to find a common, multilateral solution, due to the divergent interests of the countries involved. Indeed in …

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BonelliErede renews its board and executive leadership and makes up four new partners - 31 May 2021

At BonelliErede’s partners’ meeting on Friday, 28 May, the partnership was called on to renew the board and executive roles of the firm – leader in Italy for legal and tax services. Board members Andrea Carta Mantiglia, Stefano Nanni Costa and Stefano Simontacchi are now joined by Giulia …

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