He obtained in 2002 a Degree in Economics at University of Palermo, a Master Degree in Finance in 2003 at the same University. He joined Studio Tributario Tognolo in 2016 after 10 years’ experience at the Italian Revenue Agency where he was Team Leader of the International Ruling office in Milan from 2011 to 2015.
He is highly experienced in international taxation problems. In fact, he has managed the ruling procedures of most relevant multinational enterprises, dealing with transfer pricing, interests, dividends and royalties problems.
He is regularly speaker at tax conferences and seminars on international tax matters and writes articles on most relevant Italian tax magazines as well as technical newspapers.
Articles
|
| Spurio, F; Biancolli, R Subholding, adempimenti snelliti Italia Oggi, 20.02.2020. @article{Spurio2020b,
title = {Subholding, adempimenti snelliti},
author = {F. Spurio and R. Biancolli},
url = {https://www.studiotognolo.com/wp-content/uploads/2020/02/Articolo-ItaliaOggi-Brexit-Caso-Assonime-20_02_2020.pdf},
year = {2020},
date = {2020-02-20},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Millani, A; Spurio, F Patent Box, protezione penale ampia Italia Oggi, 20.02.2020. @article{Millani2020,
title = {Patent Box, protezione penale ampia},
author = {A. Millani and F. Spurio },
url = {https://www.studiotognolo.com/wp-content/uploads/2020/10/Italia-Oggi-02_10_2020-Patent-Box-Protezione-Penale_Ampia.pdf},
year = {2020},
date = {2020-02-20},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Gruppi, capitale rideterminato Italia Oggi, 13.02.2020. @article{Spurio2020,
title = {Gruppi, capitale rideterminato},
author = {F. Spurio },
editor = {Italia Oggi},
url = {https://www.studiotognolo.com/wp-content/uploads/2020/02/Report-OCSE-Transazioni-finanziarie-13-febbraio-2020.pdf},
year = {2020},
date = {2020-02-13},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Biancolli, R Ruling fiscali, le linee guida OCSE valgono di più Italia Oggi, 26.09.2019. @article{Spurio2019b,
title = {Ruling fiscali, le linee guida OCSE valgono di più},
author = {F. Spurio and R. Biancolli},
url = {https://www.studiotognolo.com/wp-content/uploads/2019/09/Articolo-Italia-Oggi-26_09_2019-3.pdf},
year = {2019},
date = {2019-09-26},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P; Spurio, F Accordi fiscali, Italia sul podio Italia Oggi, 18.09.2019. @article{Tognolo2019b,
title = {Accordi fiscali, Italia sul podio},
author = {P. Tognolo and F. Spurio},
editor = {Italia Oggi},
url = {https://www.studiotognolo.com/wp-content/uploads/2019/09/Articolo-Italia-Oggi-18_09_2019.pdf},
year = {2019},
date = {2019-09-18},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P; Spurio, F Web tax, riscritta la residenza Italia Oggi, 13.09.2019. @article{Tognolo2019,
title = {Web tax, riscritta la residenza},
author = {P. Tognolo and F. Spurio },
editor = {Italia Oggi},
url = {https://www.studiotognolo.com/wp-content/uploads/2019/09/Articolo-Web-Tax-Italia-Oggi.pdf},
year = {2019},
date = {2019-09-13},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Tognolo, P Collegio Arbitrale per la "Cooperative" Sole 24 Ore, 15.08.2019. @article{Spurio2019b,
title = {Collegio Arbitrale per la "Cooperative"},
author = {F. Spurio and P. Tognolo },
editor = {Sole 24 Ore},
url = {https://www.studiotognolo.com/wp-content/uploads/2019/09/Collegio-Arbitrale-per-la-Cooperative.pdf},
year = {2019},
date = {2019-08-15},
journal = {Sole 24 Ore},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Per il Patent Box c'è una proroga? Italia Oggi, 28.03.2019. @article{Spurio2019b,
title = {Per il Patent Box c'è una proroga?},
author = {F. Spurio },
editor = {Italia Oggi},
url = {https://www.studiotognolo.com/wp-content/uploads/2019/04/ARTICOLO-PATENT-BOX-28_03_2019-1.pdf},
year = {2019},
date = {2019-03-28},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Direzione Grandi Contribuenti con nuovo look Italia Oggi, 05.01.2019. @article{Spurio2019,
title = {Direzione Grandi Contribuenti con nuovo look},
author = {F. Spurio },
editor = {Italia Oggi },
url = {https://www.studiotognolo.com/wp-content/uploads/2019/01/Articolo-DC-GC.pdf
},
year = {2019},
date = {2019-01-05},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Tognolo, P Tp, i prezzi al netto dell' Iva Italia Oggi, 06.11.2018. @article{Spurio2018b,
title = {Tp, i prezzi al netto dell' Iva},
author = {F. Spurio and P. Tognolo },
url = {https://www.studiotognolo.com/wp-content/uploads/2018/11/Tp-i-prezzi-al-netto-dell-Iva-06-11-2018.pdf},
year = {2018},
date = {2018-11-06},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Stabile Organizzazione? Nozione ormai obsoleta Italia oggi, 03.08.2018. @article{Spurio2018b,
title = {Stabile Organizzazione? Nozione ormai obsoleta},
author = {F. Spurio },
editor = {Italia Oggi },
url = {https://www.studiotognolo.com/wp-content/uploads/2018/08/articolo-03_08_2018.pdf},
year = {2018},
date = {2018-08-03},
journal = {Italia oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P; Spurio, F Finanza, transazioni di vetro Italia Oggi, 04.07.2018. @article{Tognolo2018b,
title = {Finanza, transazioni di vetro},
author = {P. Tognolo and F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2018/07/Finanza-transazioni-di-vetro.pdf},
year = {2018},
date = {2018-07-04},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Società a base Ue Italia Oggi, 28.04.2018. @article{Spurio2018b,
title = {Società a base Ue},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2018/05/Società-a-base-UE.pdf},
year = {2018},
date = {2018-04-28},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Patent Box, ritornano i marchi Italia Oggi, 13.02.2018. @article{Spurio2018b,
title = {Patent Box, ritornano i marchi},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2018/02/Patent-Box-ritornano-i-marchi.pdf},
year = {2018},
date = {2018-02-13},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Tognolo, P Stabili organizzazioni ai raggi X Italia Oggi, 09.01.2018. @article{Spurio2018,
title = {Stabili organizzazioni ai raggi X},
author = {F. Spurio and P. Tognolo},
url = {https://www.studiotognolo.com/wp-content/uploads/2018/01/Articolo-GDF-SO-09_01_2017.pdf},
year = {2018},
date = {2018-01-09},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Il valore in Dogana blocca il prezzo di trasferimento Italia Oggi, 05.01.2018. @article{Spurio2018b,
title = {Il valore in Dogana blocca il prezzo di trasferimento},
author = {F. Spurio },
url = {https://www.studiotognolo.com/wp-content/uploads/2018/01/Articolo-Italia-oggi-05_01_2018.pdf},
year = {2018},
date = {2018-01-05},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P; Spurio, F Stabile per legge Italia Oggi, 25.10.2017. @article{Tognolo2017b,
title = {Stabile per legge},
author = {P. Tognolo and F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/10/Stabili-per-legge.pdf},
year = {2017},
date = {2017-10-25},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Patent Box, domande thrilling Italia Oggi, 18.10.2017. @article{Spurio2017b,
title = {Patent Box, domande thrilling},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/10/articolo-patent-box-18_10_2017.pdf},
year = {2017},
date = {2017-10-18},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Carabelli, M T Sede estera al restyling Italia Oggi, 24.08.2017. @article{Spurio2017b,
title = {Sede estera al restyling},
author = {F. Spurio and M.T. Carabelli},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/08/Sede-estera-al-restyling.pdf},
year = {2017},
date = {2017-08-24},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Prezzi di trasferimento rivisti Italia Oggi, 18.07.2017. @article{Spurio2017b,
title = {Prezzi di trasferimento rivisti},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/07/prezzi-di-trasferimento-rivisti-FSP.png},
year = {2017},
date = {2017-07-18},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Cooperative compliance, competenza ampia Italia Oggi, 11.07.2017. @article{Spurio2017b,
title = {Cooperative compliance, competenza ampia},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/07/Cooperative-compliance-competenza-ampia-7.png},
year = {2017},
date = {2017-07-11},
journal = {Italia Oggi},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Perrini, F Sale & lease back univoci Italia Oggi, (148), 24.06.2017. @article{Spurio2017b,
title = {Sale & lease back univoci},
author = {F. Spurio and F. Perrini},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/06/articolo-Italia-Oggi-24-giugno-2017.pdf},
year = {2017},
date = {2017-06-24},
journal = {Italia Oggi},
number = {148},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P; Spurio, F Prezzi di trasferimento, Usa e Italia connessi Italia Oggi, (90), 15.04.2017. @article{Tognolo2017,
title = {Prezzi di trasferimento, Usa e Italia connessi},
author = {P. Tognolo and F. Spurio},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/04/prezzi-di-trasferimento-Usa-e-Italia-connessi-300x266.png},
year = {2017},
date = {2017-04-15},
journal = {Italia Oggi},
number = {90},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Carabelli, M T Scambio dati sul Patent Box Italia Oggi, (35), 14.03.2017. @article{Spurio2017b,
title = {Scambio dati sul Patent Box },
author = {F. Spurio and M.T. Carabelli},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/scambio-dati-sul-patent-box-Cbcr-invii-standard.pdf},
year = {2017},
date = {2017-03-14},
journal = {Italia Oggi},
number = {35},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Stabile organizzazione certa Italia Oggi, (15), 18.01.2017. @article{Spurio2017,
title = {Stabile organizzazione certa },
author = {F. Spurio },
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Stabile-organizzazione-certa_18.1.2017.pdf},
year = {2017},
date = {2017-01-18},
journal = {Italia Oggi},
number = {15},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Gli accordi fiscali in vetrina Italia Oggi, (298), 16.12.2016. @article{Spurio2016b,
title = {Gli accordi fiscali in vetrina},
author = {F. Spurio},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Gli-accordi-fiscali-in-vetrina_16.12.2016.pdf},
year = {2016},
date = {2016-12-16},
journal = {Italia Oggi},
number = {298},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Gdf, lotta al transfer pricing Italia Oggi, (283), 29.11.2016. @article{Spurio2016b,
title = {Gdf, lotta al transfer pricing},
author = {F. Spurio},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Gdf-lotta-al-transfer-pricing_29.11.2016-17.pdf},
year = {2016},
date = {2016-11-29},
journal = {Italia Oggi},
number = {283},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Arma doppia per le imprese Italia Oggi, (33), 14.10.2016. @article{Spurio2016,
title = {Arma doppia per le imprese},
author = {F. Spurio},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Arma-doppia-per-le-imprese_14.10.2017.pdf},
year = {2016},
date = {2016-10-14},
journal = {Italia Oggi},
number = {33},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Interessi esteri, tasse più light Italia Oggi, (232), 30.09.2016. @article{Spurio2016b,
title = {Interessi esteri, tasse più light},
author = {F. Spurio},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Interessi-esteri_30.09.2016-2.pdf},
year = {2016},
date = {2016-09-30},
journal = {Italia Oggi},
number = {232},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Ruling, risposte in tempi certi Italia Oggi, (221), 17.09.2016. @article{Spurio2016b,
title = {Ruling, risposte in tempi certi},
author = {F. Spurio},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Rulingrisposte-in-tempi-certi_19.08.2016.pdf},
year = {2016},
date = {2016-09-17},
journal = {Italia Oggi},
number = {221},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Millani, A Le controllate guardano allo stato di localizzazione Italia Oggi, (221), 17.09.2016. @article{Spurio2016b,
title = {Le controllate guardano allo stato di localizzazione},
author = {F. Spurio and A. Millani},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Andrea-Millani-Francesco-Spurio_Le-controllate-guardano-allo-stato-di-localizzazione_17.09.2016.pdf},
year = {2016},
date = {2016-09-17},
journal = {Italia Oggi},
number = {221},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Carabelli, M T Nuovi calcoli per il profit split Italia Oggi, (206), 31.08.2016. @article{Spurio2016b,
title = {Nuovi calcoli per il profit split},
author = {F. Spurio and M.T. Carabelli},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_MariaTeresa-Carabelli-e-Francesco-Spurio_Nuovi-calcoli-per-il-profit-split_-31.08.16.pdf},
year = {2016},
date = {2016-08-31},
journal = {Italia Oggi},
number = {206},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Millani, A Nuovi investimenti, primo interpello in porto Italia Oggi, (177), 26.07.2016. @article{Spurio2016b,
title = {Nuovi investimenti, primo interpello in porto},
author = {F. Spurio and A. Millani},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio-e-Andrea-Millani_Nuovi-investimenti-primo-interpello-in-porto_26.07.2016.pdf},
year = {2016},
date = {2016-07-26},
journal = {Italia Oggi},
number = {177},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; D'Amico, G Regime degli oneri a rischio Italia Oggi, (160), 06.07.2016. @article{Spurio2016b,
title = {Regime degli oneri a rischio},
author = {F. Spurio and G. D'Amico },
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio-e-Giuseppe-DAmico_Regime-degli-oneri-a-rischio_-6.7.2016.pdf},
year = {2016},
date = {2016-07-06},
journal = {Italia Oggi},
number = {160},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
|