Advocate Camilla Fino | Biography
Camilla Fino, tax lawyer and tax planning lawyer, graduated in Law with top marks in 1999 at the University of Bari, has been qualified as a lawyer since 2002 and is registered with the Bar Association of Rome.
In 2001 she obtained a Master in Tax Law, Accounting and Tax Planning at the LUISS Management Business School, thus consolidating a specialised education path in domestic and international taxation.
Camilla has continuously carried out advisory work and domestic and international tax planning, acquiring over the years solid experience in tax matters and focusing particularly on the taxation of individuals, especially as regards international mobility.
These skills were developed by working in KPMG's International Executive Services department within the associated legal and tax consulting firm of KPMG International Limited, one of the big four audit firms, where she served for several years as Manager, assisting companies in dealing with their globally mobile workforces.
She has advised on the analysis of complex positions of individuals who are tax resident and non-resident in Italy, seconded abroad (OUTbound) and from abroad to Italy (INbound), under the legal, tax, labour law and social security law profiles (double taxation, OECD Model, AIRE registration).
She has dealt in particular with issues related to the preparation of individual income tax returns (Form UNICO PF and Form 730), tax monitoring (RW panel) and the recovery of foreign tax credit (FTC).
As founder of a Law and Tax Consulting Firm in Rome, she has been supporting companies for twenty years with regard to organisational, contractual, tax and social security aspects concerning employees seconded in Italy and/or abroad, as well as issues related to the preparation of income tax returns of withholding agents (Form 770), analysing both formal and substantive aspects.
Over time she has acted as tax advisor to major groups, including NATO from 2019 to 2020, for the management of fulfilment of tax and social security obligations in the workers’ countries of origin.
She is co-author of the book “Manuale redditi di lavoro dipendente” (Magnani – Stancati, Il Sole 24 Ore, 2007) and author of numerous publications in various Il Sole 24 Ore magazines (NT+Lavoro, Guida al lavoro, Il Quotidiano del Lavoro), with which she has been collaborating for several years.
Within her activity, in addition to international mobility, she has gained and developed extensive experience by assisting so-called “high-net-worth individuals abroad” in the repatriation of capital to Italy under favourable regimes and under the regime introduced by Legislative Decree no. 147 of 14 September 2015, as amended by article 5 of Legislative Decree no. 209 of 27 December 2023 for impatriated workers.
