Michele Dimonte

Senior Counsel

+39 02 771131


Main office: Milan

Focus Team: Family Businesses & SMEs


  • Tax law, with particular expertise in:
    • international taxation
    • taxation of companies and groups
    • taxation of funds
    • VAT
    • M&A
    • private equity
  • Key sectors:
    • banking
    • energy
    • large-scale retail
    • luxury goods
    • engineering/construction
  • Foreign languages: English, French and Slovakian


  • Member of the Family Businesses & SMEs Focus Team
  • Joined the firm in 2012
  • Worked as an associate for two major Italian law firms (2004–2012)


  • Lecturer at Il Sole24Ore Business School and at the AIDC (Milan)
  • Chartered accountant
  • PhD in European public and tax law from the University of Bergamo
  • Master’s in international tax law from the International Tax Center Leiden
  • Master’s in tax law from Il Sole24Ore Business School (Milan)
  • Degree in economics from the University of Bari

Knowledge Sharing

Spotlight on IP – Trademark protection in Ethiopia

Recent liberalisation initiatives by the Ethiopian government have attracted interest from local and foreign businesses: the consequent growth of Ethiopia’s market underlines how important it is to protect intangible assets as much as others. Since the introduction of the Commercial Code i …

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Ethiopian Parliament approves new Commercial Code

The FDRE House of People’s Representative’s session on March 25th, 2021 has approved a draft bill to amend the 1960 Commercial Code. The new Code, which replaces the old Commercial Code in force for over 62 years, has been anticipated by practitioners and the business community for a v …

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Investment opportunities for the Ethiopian diaspora community

Foreign nationals of Ethiopian origin can contribute to the development and prosperity of their country of origin. Consequently, restrictions on foreign nationals regarding the use of economic, social and administrative services do not apply to foreign nationals of Ethiopian origin who hold an …

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Salient features of Ethiopia’s logistics policy

Ethiopia has laid out its first ever policy on the logistics sector. The policy endorsed by the council of ministers and published by ministry of transport is expected to serve as a guidance for further legislative enactments and determine the set up and function of public enterprises that serv …

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EPC contracts and indirect tax treatment in Egypt

What indirect tax aspects do non-Egyptian contractors need to consider in relation to Egyptian EPC contracts entailing services to be partially performed outside Egypt?

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Ethiopia: Investment Proclamation n. 1180/2020

The Ethiopian government has issued a new investment proclamation, with a view to enhancing the role of the private sector and increasing the country’s global competitiveness. The Ethiopian Council of Ministers must still specify the details of the new investment framework in an upcoming r …

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TAX Treatment of REOCOs: some clarifications from the Italian Tax Authority

Which are the accounting and tax ramifications for ReoCos incorporated under the new Article 7.1 of the Securitisation Law? In the document available here, our real state Focus Tea …

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2019 Budget law: New amendments to the Italian securitisation law

The 2019 Budget Law has amended the Securitisation Law by  (i) removing certain restrictions on CDOs, (ii) clarifying the rules governing the direct lending by securitisation vehicles, (iii) clarifying on the rules gove …

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BonelliErede crowned “Law firm of the year - consultancy” at the 2017 Legalcommunity Tax Awards - 22 March 2017

Monday 20 March: BonelliErede was crowned “Law firm of the year – consultancy” at the Legalcommunity Tax Awards. The judging panel highlighted the team’s ability to anticipate problems and their thorough understanding of business, further commenting that they are “a point of refer …

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BonelliErede and the Tax Executives Institute (TEI) join forces for the TEI EMEA Autumn Conference - 17/18 November - 17 November 2016

The 2016 Tax Executives Institute (TEI) EMEA Autumn Conference kicks off today in Leiden, home to the oldest university in the Netherlands. This not-to-be-missed two-day event for tax professionals is organised by BonelliErede and the TEI EMEA Education Committee in conjunction with the Interna …

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BonelliErede and the Tax Executives Institute host the conference “Tax Climate Change: Managing Tax Risk and Intangibles Post-BEPS” - 15 October 2015

Members of the Tax Executives Institute (TEI) and BonelliErede – acting as event sponsor – will be playing a key role in the two-day TEI Autumn conference kicking off today in Milan. The conference will provide an arena to discuss the topic “Tax Climate Change: Managing Tax Risk a …

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