Fixed-term Extraordinary Professor
Link Campus University - Rome
Piergiorgio Valente is President of CFE Tax Advisers Europe, currently serving his fourth mandate, and Chairman of the GTAP Global Tax Advisers Platform since 2019. He also serves as Area President for Europe, the Middle East and Africa of the International Association of Financial Executives Institutes (IAFEI), and as President of the International Tax Policy and Institutional Relations Committee of the Italian National Council of Chartered Accountants and Accounting Experts (CNDCEC).
Since 2006, he has held a senior professorship at Link Campus University in Rome, where he teaches International Tax Law, European Union Tax Policy, Transfer Pricing, Fiscal and Financial Planning, and Global Finance and AI Strategy. His academic activity is devoted to international and European fiscal governance, with particular attention to institutional coordination, regulatory architecture, and the evolving interface between financial systems and technological innovation.
He represents CFE Tax Advisers Europe at the European Commission’s Platform for Tax Good Governance, Aggressive Tax Planning and Double Taxation, having served successive mandates since 2013. His public service engagement includes advisory functions to the Ministry of Foreign Affairs of the Republic of San Marino and to the Ministry of Finance of the Republic of San Marino in the field of international tax policy, including the negotiation of double taxation agreements and Tax Information Exchange Agreements (TIEAs). Since 2019, he has also served as Advisor to the Asia-Oceania Tax Consultants’ Association (AOTCA).
At the multilateral level, he is a Member of the Business at OECD (BIAC) Committee on Taxation and Fiscal Policy and serves as Italian Representative of Confindustria within the Tax Policy Working Group of BUSINESSEUROPE, contributing to structured dialogue between the business community and European institutions on fiscal and regulatory policy.
Professor Valente is the author of fifteen volumes and co-author of twenty-five additional works, as well as the author of more than five hundred published articles in the fields of international taxation, fiscal governance and regulatory developments.
In professional practice, he is Founder and Managing Partner of Valente Associati GEB Partners. Since 2017, he has also served as Managing Partner of Crowe Valente, a member firm of Crowe Global, one of the world’s leading accounting networks.
Curriculum Vitae PUBLICATIONS (LAST TWO YEARS)
- P. Valente, “Intelligenza artificiale (IA), Fisco e contribuenti nel metaverso”, in Fiscalità & Commercio Internazionale, n. 2/2024.
- P. Valente, “Teleworking, verso una regolamentazione UE”, in Fiscalità & Commercio Internazionale, n. 4/2024.
- P. Valente, “Distribuzione infragruppo del software: rapporto tra la qualificazione di intangibile ai fini transfer pricing e quella di royalty ai fini convenzionali”, in Fiscalità & Commercio Internazionale, n. 8-9/2024.
- M. Piazza e P. Valente, “Il giudizio etico nella pianificazione fiscale”, in Fiscalità & Commercio Internazionale, n. 10/2024.
- P. Valente, “Direttiva Faster”, in Fiscalità & Commercio Internazionale, n. 11/2024.
- P. Valente, "Metaverso per l'economia, pluriverso per la fiscalità. Quale 'intelligenza' a ricomporre nell'impresa la vertigine dell'artificiale?", in A. Borroni (a cura di), Le Nuove Frontiere dei Beni Culturali: Il Metaverso. Percorsi tra Diritto, Cultura e Tecnologia, Ministero della Cultura – DGERICI, Roma, 2024, pp. 231–277.
- P. Valente, “Aiuti di Stato e tax rulings: analisi della sentenza Apple causa C-465/20”, in Fiscalità & Commercio Internazionale, n. 4/2025.
- P. Valente, “Corte UE - IVA: qualificazione dei servizi di ricarica auto elettriche”, in Fiscalità & Commercio Internazionale, n. 5/2025.
- P. Valente, “Imposta minima nazionale e fiscalità internazionale: l’Italia tra adeguamento normativo e implicazioni operative”, in Fiscalità & Commercio Internazionale, n. 5/2025.
- P. Valente e F. Vincenti, “MAP e sanzioni tributarie: l’esimente dell’obiettiva incertezza normativa nel transfer pricing”, in Fiscalità & Commercio Internazionale, n. 6/2025.
- P. Valente, “Royalty implicite e ritenute: analisi di casi internazionali”, in Fiscalità & Commercio Internazionale, n. 10/2025.
- P. Valente, “Dazi e transfer pricing: impatti e strategie operative per le imprese multinazionali”, in Fiscalità & Commercio Internazionale, n. 11/2025.
- P. Valente e M. Piazza, “La clausola del beneficiario effettivo tra teoria e prassi: evoluzione concettuale e applicazioni pratiche”, in Fiscalità & Commercio Internazionale, n. 1/2026.
- P. Valente, “Il Tax Control Framework tra governance fiscale e sostenibilità ESG”, in Fiscalità & Commercio Internazionale, n. 2/2026.
- P. Valente, "Disallineamenti da ibridi e coerenza dell'imposizione societaria: dal Progetto BEPS al recepimento nazionale", in Fiscalità & Commercio Internazionale, n. 4/2026.
- P. Valente, "Il Manual on Effective Mutual Agreement Procedures (MEMAP) alla luce dell'aggiornamento OCSE 2026: contenuto e profili applicativi", in Fiscalità & Commercio Internazionale, n. 5/2026.
- P. Valente, "Geotaxation and Cyberspace Conceptual Paradigms for the Reappearing Digital Taxpayer", in A. Borroni, G. Perboli, G.M. Piccinelli (eds.), Metaverses: Reshaping Law, Economy, and Society, PoliTO Springer Series, Springer Nature Switzerland AG, 2026, pp. 105–132.
INTERNATIONAL CONFERENCES
2017
- 10th CFE Professional Affairs Conference - Tax is Going Digital: Are Tax Advisers Ready? (24-11-2017);
- XXXII AEDAF Annual Congress - Zaragoza 2017 (26-10-2017);
- Global Transfer Pricing Forum – Europe 2017 (19 e 20-09-2017);
- International Tax Conference - Growth and Taxes (30-06-2017);
- G7 International Forum LCU - Globalization, Inclusion and Sustainability in a Global Century (9 e 10-05-2017);
- CFE Forum 2017 “Do You Have a Taxable Presence in a Country? The New Reality’ Permanent and Fixed (VAT) Establishments in the Post BEPS World” (30-03-2017);
- 2nd International Conference on Taxpayer Rights (13 e 14-03-2017);
- International Congress 2017
2018
- AOTCA Mongolia 2018 - Challenges in Implementation of New GAAR Rules Under BEPS, Ulaanbaatar (11, 12 e 13-09-2018);
- ACTL-IBFD Conference - Taxing the Digital Economy: the EU Proposals and other Insights, Amsterdam (28 e 29-06-2018);
- International Congress - Tax Administrations' Efficiency International Fiscal Cooperation and Governance, Barcellona (1-06-2018);
- CFE Tax Advisers Forum 2018 - Fair Taxation of the Digital Economy - Bruxelles (19-04-2018).
2024
- XXXII Congresso Internazionale sulla Fiscalità Internazionale - Villa Fenaroli Palace Hotel, Rezzato (BS) (22-11-2024);
- ISGEA: High-Level Presentation on Cross-Border Synergies and Market Opportunities - Camera di Commercio Internazionale (13-11-2024);
- AOTCA - 9th Assembly of Certified Tax Consultants: "Advancing Global Tax Governance" - Hangzhou, Cina (ottobre 2024);
- MACTC International Tax Conference - Ulaanbaatar, Mongolia (16-20 ottobre 2024);
- CFE Tax Advisers Europe: General Assembly 2024 - Ljubljana, Slovenia (settembre 2024);
- TMZ International Tax Conference: "Current State of International Tax Law and Future Trends" - Mongolia (luglio 2024);
- Invest in Italy: Where Innovating is Tradition - Los Angeles, USA (luglio 2024);
- EMEA Tax & Legal Conference - Madrid (24-26 giugno 2024);
2025
- AOTCA International Tax Conference Nepal 2025 - "Evolution of Tax Laws in Developing Countries and the Role of Tax Professionals" - The Soaltee, Kathmandu (18-21 novembre 2025).
- OSAKA 2025 | Il futuro del Pianeta per i Commercialisti: responsabilità che genera innovazione e sviluppo - Padiglione Italia, Expo Osaka 2025 (27-09-2025);
- CFE's 2025 Tax Symposium: "Taxation in Transition: Compliance, Rights & Innovation in a High-Data World" - Oude Vismijn, Gand, Belgio (18-09-2025);
- IAFEI GLOBAL CFO Round e-Table: "International Tax – Critical Issues for CFOs" - Webinar IAFEI (11-07-2025);
- TPS Conference 2025: "The Electronic Transition of Specialized Tax Advisory Services" - Ulaanbaatar, Mongolia (27-06-2025);
- CFE Tax Advisers Europe Forum 2025: "Navigating Tax Transformation: From Compliance to Competitiveness" - Bruxelles (27-03-2025);
- 11th Annual International Tax Conference (AITC) - "Domestic Revenue Mobilization in the Wake of Dwindling Aid Flows and Increasing Debts: Strategies for Developing Economies" - Accra, Ghana (26-27 febbraio 2025);
2026
- Global CFO Round e-Table | Global Finance and Resilient Wealth in an Age of Mobility - IAFEI, Webinar (22-06-2026);
- Global CFO e-Roundtable 2026 | IAFEI AI, Taxation & Governance: Strategic Challenges for Today's CFO - IAFEI, Webinar (aprile 2026);
- Finanza Globale, Impresa Invisibile, Metaversi, Strategie e Fondamenti (Ri)Costruttivi - Politecnico di Torino (08-05-2026);
- Global CFO Round e-Table | Global Governance and International Tax - Critical Issues for CFOs - IAFEI, Webinar (20-04-2026).
VOLUMES
2019
- P. Valente, I. Caraccioli, R. Rizzardi, Il Professionista nella Consulenza Internazionale - Metodi e Rischi nella Gestione dei Clienti, IPSOA, Milano, 2019.
- P. Valente, S. Mattia, G. Burragato, Expatriates all’estero e esteri in Italia - Profili fiscali, giuslavoristici e previdenziali, IPSOA, Milano, 2019.
- P. Valente, Esodi di mezzanotte, Eurilink University Press, Roma, 2019.
2020
- P. Valente, D.M. Cardone, Esterovestizione delle società - Identificare le Patologie, Prevenire i Rischi, Gestire le Verifiche Fiscali, IPSOA, Milano, 2020.
- P. Valente, G. Campana, M. Donega e F. D’Albore, GIOCHI E CRIMINALITÀ - I Dadi di Tyche tra Probabilità, Potenzialità e Prospettive, Eurilink University Press, Roma, 2020.
2021
- P. Valente, A. Della Rovere, S. Mattia, P. Schipani, F. Vincenti, Guida Pratica al Transfer Pricing - Comparabilità, Benchmarking, Prassi Applicativa, IPSOA, Milano, 2021.
2022
- P. Valente, Manuale del Transfer Pricing, IPSOA, Milano, edizione 2022.
- P. Valente, G. Campana, M. Velonà e A. Valente, ELUSIONE ED EROSIONE - Multinazionalità, Multilateralità, Multipolarità tra Senno del Noi e Sonno del Poi, Eurilink University Press, Roma, 2022.
2024
- P. Valente, Guida al Transfer Pricing - Documentazione, Analisi Economiche e Casi Applicativi, IPSOA, Milano, 2024.
- P. Valente, Egologo – Statua, Segni, Stagioni, Eurilink University Press, Roma, 2024.
2025
- P. Valente (a cura di), Tax Control Framework - Modelli di Governance e Management per la Cooperative Compliance, IPSOA, Milano, 2025.
- P. Valente, Egologo – Tracce, Trame, Tragitti, Eurilink University Press, Roma, 2025.
2026
- P. Valente, G. Campana, Beneficiario Effettivo e Interposizione - Monitoraggio e Gestione del Rischio Fiscale, IPSOA, Milano, 2026.
OFFICE HOURS
The professor is available to receive the students at the end of the lessons. However, the students may also request an appointment by email.