International Tax Center Leiden
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Faculty Member

Massimo Fabio
Massimo Fabio is a partner in a law firm that is a KPMG correspondent in Italy. Attorney at law and
chartered accountant, he is the Italian leader of the International Trade and Customs practice and
is experienced in international trade and customs planning, particularly as far as indirect EU harmonized taxation is concerned. He also acts as an attorney before the tax and criminal courts. He is a regular speaker at IBFD tax conferences and seminars, and a lecturer in postgraduate classes for Italian Universities.
Prior to joining the KPMG network, Mr Fabio was an officer in the Italian Tax Police, and regularly acted as an adviser for projects managed by the European Commission (Phare and Tacis) and by the World Bank with regard to the process of harmonization of tax legislation in EU candidate countries. Within the same framework, he has worked with the OECD for international projects in many countries.

Recent publications:
Mr Fabio has written extensively on international tax law and European customs and is the author of “European Customs Law, the second edition has been published by IPSOA, 2005.
“Manuale dei contratti internazionali” (International contracts, KLI 2006); “Manuale sulle verifiche fiscali” (The Tax Audit, KLI 2006); “Est Europa: Commercio internazionale e investimenti esteri” (East Europe: International Trade and foreign investments, KLI 2006); “Sud America: Commercio internazionale e investimenti esteri” (South America: International Trade and foreign investments, KLI 2006); EC Trade and Customs Law (in English) KLI 2007.


Course: Customs Duties and Excise Taxes