Chartered accountant and statutory auditor, Partner, Pirola Pennuto Zei & Associati (Milan). He holds an LL.M. (cum laude) in International Tax Law from the University of Leiden (The Netherlands) and a Ph.D. in Tax Law (cum laude) from the Second University of Naples. He is tax advisor for sports clubs and professional athletes (including footballers and professional drivers) on tax issues relating to international transfers as well as the conclusion of sponsorship and image rights agreements. He is member of the faculty of sport law courses in Italy and abroad and author of several international publication on taxation and sports”.