Our Team

Luca CM Melchionna

Partner


Luca CM Melchionna has 20 years of experience in transnational commercial and international tax transactions. Mr. Melchionna started practicing international corporate, business, trade and tax law with law firms overseas where he was able to develop and refine his transnational and comparative skills. He has been engaged in numerous cross-border transactions advising domestic and foreign clients on a multitude of corporate, tax and business matters. He has gained relevant experience in International Arbitration as he was an adviser of the International Chamber of Commerce, Rome, Italy. Mr. Melchionna has also been involved with legal and theoretical research. He wrote extensively on various transnational subjects and has been invited as a lecturer or appointed adjunct professor in various Italian and US law schools including the University of Rome; Scuola Superiore di Economia e Finanza, Rome; Boston University School of Law; Columbia University; St. John’s University Law School. He taught subjects like International Tax; International Business Law; Comparative Law; EU Law; International Arbitration; Intro to US Law. His practice focuses on planning and implementing cross-border transactions with transnational corporate and tax. He advises companies and start-ups, as well as individuals.

From 1997 to 2005 Mr. Melchionna practiced International corporate, business and tax law and International Arbitration at Studio Internazionale e Tributario in Rome; ICC, International Chamber of Commerce; Lovells, Rome, Italy.

Additionally, he conducted research and taught at the University of Rome, La Sapienza, School of Political Science (2001 – 2005) as an Adjunct Professor in the Masters in International Tax Planning program; International and Comparative Tax; International Business Law; at Boston University, School of Law (2005 –2006) Visiting scholar. International Tax; at Columbia University, Italian Academy for Advanced Studies in America (2008 – 2009) Visiting Fellow; at St. John’s University, School of Law (2006 –2012) First Director of the LLM Program in US Legal Studies and Adjunct Professor of Law.

Education


Harvard University, J.F.K. School of Government

Certificate. Tax and Revenue Management, 2005

Boston University School of Law

LLM in American Law, Concentration in International Business Practice, 2003

Cornell Law School – Université Paris I, Panthéon Sorbonne

Summer Institute of International & Comparative Law, 2001

University of Rome, La Sapienza, School of Political Science

Master in International Tax Law, High Honors, 2001

University of Rome, La Sapienza, School of Economics

Master in International Business Law, 2000

University of Rome, La Sapienza, School of Law

Juris Doctor (equivalent), 1997

Admissions


New York

United States District Court, Southern District of New York

United States District Court, Eastern District of New York

United Stated District Court, Eastern District of Michigan

Speaking Engagements
  • 2016, Dec 1, Latest on Fashion law. Columbia University lecture. Department of Italian.
  • 2013, Nov 25, Leading Case law on fashion law: L. Vuitton v. M. Blahnik. Columbia University lecture. Department of Italian.
  • 2013, April 9, Leading Case law on food and fashion law in Europe that shaped the European Union: a comparison with the US and Italian systems. Columbia University lecture. Department of Italian.
  • 2012, Sept. 13, Pathways to Employment in International Law (3) at Cardozo Law School, New York. Panelist, available here and here
  • 2012, April 13, R.J. Reynolds Symposium “Obstacles and Opportunities: The Role of Law in Doing Business in New and Old Economies in the Global Marketplace”, at North Carolina Central University School of Law. Panelist. Available at http://law.nccu.edu/rj-reynolds-symposium/
  • 2012, April 3, The European Union and Italy from a Global and Comparative Perspective. Lecture. Columbia University, Department of Italian.
  • 2012, Jan, 21, Costa Concordia: As Hope Fades for More Survivors, Finger-Pointing Begins, (by S. Faris), Interview. Available at http://www.time.com/time/world/article/0,8599,2105029,00.html?xid=gonewsedit
  • 2012, Jan. 20, Cowardice is no crime – at least in the U.S. Thompson Reuter News & Insight, Interview. Available here
  • 2011, July 5, Italian Constitutional Court. The most recent cases pronounced by the Italian Constitutional Courts in light of case law of other European Courts. With Prof. Sabino Cassese. Moderator.
  • 2011, March 19, International Studies Association Annual Conference in Montreal (Canada). Panel: Migrants, Minorities and the Law in Comparative Perspective, Sponsor: Comparative Interdisciplinary Studies Ethnicity, Nationalism, & Migration Studies. Chair and Discussant. Available at http://isanet.ccit.arizona.edu/montreal/program.pdf
  • 2011, January 5, American Association of Law Schools (AALS), Annual Meeting in San Francisco, CA, Section on International Legal Exchange. Regulatory and Liability Aspects of International Program Development. “Global Legal Education and Comparative Visa Regulation” (panelist), available here
  • 2010, Oct. 26, Columbia University, Italian Department, Free Movements of People and Goods in the European Union, Guest lecture;
  • 2010, July 28, Private Theory Law Workshop, International Academy of Comparative Law and American Society of Comparative Law, Washington DC. American University College of Law. Presentation and Discussion: The Identity of Globalism and Nations Under Attack: Comparison Towards a Never Ending Assemblage Process, (panelist) available here
  • 2010, July 6, Italian Constitutional Court. Presentation. The Italian, the European and the US Legal Systems
in comparison. With Prof. Sabino Cassese. Moderator.
  • 2010, July 5, Association of Italian Judges, Milan, Italy. Presentation: The New Proposed Italian
bill on Freedom of Speech. Comparative reflection with the Regulation in the U.S., (panelist)
available here
  • 2010, June 18: University of Palermo, School of Law, Ph.D. School in Comparative Law,
Palermo, (Italy). Lecture. The US Supreme Court Use of Foreign Legal Materials, (lecturer)
available here
  • 2007, June 26 Italian Supreme Court (Corte di Cassazione), Rome, (Italy) Conference on Ethics and Professional Responsibility in International Legal Practice, with Hon. Vincenzo Carbone, President and Chief Justice. Organizer.
  • 2004, April 29, University of Rome, La Sapienza and Scuola Superiore dell’Economia e
Finanze, Conventions Against Double Convention. Methods for the Avoidance of Double
Taxation. Panelist.
  • 2004, July 2, University of Naples (Suor Orsola Benincasa, Naples, (Italy), Lecture on
International Taxation, Arbitration and Taxation. Panelist.
  • 2004, Oct. 15, Brazilian Embassy in Italy. Binational Convention Italy-Brazil. Campus
Empresarial. International Tax Consequences for Italian Investors in Brazil. Panelist.
Publications

Books

  • 2003 Codice di Diritto Internazionale Tributario, Casa Editrice La Tribuna (CELT), Piacenza, Italy, 2003 Codice di Diritto IntL Trib – 2003
  • 2000 Commentario alle Convenzioni Europee contro le Doppie Imposizioni, Co-authored with E. Blasio and R. Monaco. Cacucci Editore, Bari, Italy

Contributions to Books

  • 2012 L’Immigration Law Statunitense, (with B. Faedda), in Regioni, Immigrazione e Diritti Sociali (Ed.s Rossi e., Biondi Dal Monte, F., Vrenna M.), Scuola Superiore Sant’Anna of Pisa, Il Mulino, Bologna L’Immigration Law Statunitense
  • 2011 The Silence of Comparison e la rilevanza del materiale giuridico straniero per le Corti USA, in Scritti di Comparazione e Storia Giuridica, (Ed.s Cerami M., Serio P.), Giappichelli Comparison in US courts
  • 1999 Guida Pratica alla Pianificazione Fiscale Internazionale, Ed.s E. Blasio and R. Monaco, Data Ufficio, Rome, Italy.

Academic and Professional Articles

  • Corporate Inversion, Migration, Immigration, and Citizenship, Recent EU Development, ABA Section of International Law, Europe Update Newsletter, Issue 10, November 2014, p. 8 Europe Hot Topics 10 EU Developments.
  • International Legal Developments – YIR 2013 – Efficiency in Cross Border Transaction
    LCMM Year in Review – Europe Committee – Efficiency in Cross-border Transactions 2013
  • 2013 Basel III: The US Perspective, in Perspective on Europe’s Financial Crisis, ABA Section of International Law, Issue 3 February 2013, p.15; Basel III – LCMM
  • 2013 Taxation of Financial Transactions, in Perspective on Europe’s Financial Crisis, ABA Section of International Law, Issue 3 February 2013, p.17; available TAxation of Financial transactions- LCMM – Copy
  • 2013, The Opportunities of Multiple Sovereign Crises: The European Market Phoenix, Vol. 1, 35 N.C. Cent. L. Rev. (2012) 35NCCentLRev31
  • 2010 Global Legal Education and Comparative Visa Regulations, 19 Transnational Law and Contemporary Problems 2 (2010) 19TransnatlLContempProbs5
  • 2010 Column: US International Tax, (co-authored) 1 Diritto e Pratica Tributaria Internazionale, 105;
  • 2009 Column: US International Tax, (co-authored) 3 Diritto e Pratica Tributaria Internazionale 1012;
  • 2009 Column: US International Tax, (co-authored) 2 Diritto e Pratica Tributaria Internazionale, 857;
  • 2009 Column: US International Tax, (co-authored) 1 Diritto e Pratica Tributaria Internazionale 102;
  • 2008: Transnational Study programs and the Global Law School, ST. John’s Working Papers, 2010 Global Legal Education2010
  • 2008: Column: U.S. International Tax (co-authored). Quarterly. 3 Diritto e Pratica Tributaria Internazionale, 1171.
  • 2008: Column: U.S. International Tax (co-authored). Quarterly. 2 Diritto e PraticaTributaria Internazionale, 689.
  • 2008: Column: U.S. International Tax (co-authored). Quarterly. 1 Diritto e Pratica Tributaria Internazionale, 103.
  • 2007: Italy’s Tax Administration Granted Access to Taxpayer Register, (co-authored), Tax Analyst, November 23, 2007 reprinted Tax Notes International, Nov. 23.
  • 2007: Column: U.S. International Tax (co-authored). Quarterly. 3 Diritto e Pratica Tributaria Internazionale, 1035.
  • 2007: Column: U.S. International Tax (co-authored). Quarterly. 2 Diritto e Pratica Tributaria Internazionale, 587.
  • 2007: Column: U.S. International Tax (co-authored). Quarterly. 1 Diritto e Pratica Tributaria Internazionale, 110.
  • 2006: Several New Tax Amendments Take Effect, 41 Tax Analyst 2, January 16, 2006, reprinted Tax Notes International, January 16, 175.
  • 2005: Hybrid Entities negli Stati Uniti. Giano bifronte? 1 Diritto e Pratica Tributaria Internazionale, 107.
  • 2004: Arbitrability of Tax Disputes, 9 Arbitration and ADR, International Bar Association Section on Business Law, Newsletter May 1, 22-25.
  • 2004: From MAP to International Tax Arbitration, (co-authored), Memorias XXII Jornadas LatinoAmericanas de Derecho Tributario, XXII Ecuador ILADT Istituto Ecuadoriano de Derecho Tributario, 485 – 500.
  • 2003: Tax Disputes and International Commercial Arbitration, 3 Diritto e Pratica Tributaria Internazionale, 769.
  • 2002: La Concorrenza Fiscale Internazionale e il Diritto Internazionale Tributario: Spunti e Riflessioni, 1 Rivista di Diritto Tributario Internazionale – International Tax Law Review, 205-263.
  • 2002: L’UE messa di fronte a riflessioni e reazioni politiche sull’efficacia delle accise e le novita’ dell’aliquota comune, Guida Normativa, Il Sole 24 Ore, 16 Sept., 21.
  • 2002: Sull’applicazione degli articoli “Antitrust” del Trattato allo studio le modifiche al regolamento del 1962, 2 Guida Normativa, Il Sole 24 Ore, Sept., 12, 29.
  • 2002: Diritto Antitrust Europeo alla sfida della modernizzazione con le novità messe in cantiere dal Consiglio dell’Unione, 1 Guida Normativa, Il Sole 24 Ore, Sept., 11, 29.
  • 2002: L’OCSE punta alla costituzione di un organismo ponte per l’armonizzazione statistica di Ue e Nord America, Guida Normativa, Il Sole 24 Ore, Sept. 10, 21.
  • 2002: L’ICC rilancia l’arbitrato internazionale “fiscale” contro le resistenze degli stati a cedere sovranità, 97 Guida Normativa, Il Sole 24 Ore, June 4, 18.
  • 2002: L’OCSE impone agli Stati trasparenza e collaborazione cancellando il tabù della concorrenza dannosa, 62 Guida Normativa, Il Sole 24 Ore, Apr. 9, 29.
  • 2002: Il contenimento delle speculazioni e gli investimenti etici nel dibattito aperto su Tobin Tax e sulla nuova De-Tax, 32 Guida Normativa, Il Sole 24 Ore, Feb. 21, 27.
  • 2002 Taxation of International Transactions in Different Currencies: Still Some Sand in the Wheels of Speculation? Diritto & Diritti, Rivista Giuridica elettronica pubblicata su Internet, (2002) URL http://www.diritto.it; ISSN: 1127-8579; URL: www.diritto.it/articoli/tributario/melchionna.html
  • 2001: Nota a Sentenza n.17/2001 del TAR Sardegna del 6.12.2000, dep. 24.01.01: sulla risarcibilità del danno derivante da illegittimo diniego di accesso agli atti amministrativi, Diritto & Diritti, Rivista Giuridica elettronica pubblicata su Internet, (2001) URL http://www.diritto.it; ISSN: 1127-8579; Available here.
  • 2000: Rimesso all’ICE un quadro delle disponibilità finanziarie, 162 Guida Normativa, Il Sole 24 Ore, Sept., 13, 10.
  • 2000: Dagli USA un certificato ad hoc per i benefici della convenzione contro le doppie imposizioni – Confermata la procedura per lo sgravio delle ritenute, 136 Guida Normativa, Il Sole 24 Ore, July 31, 34-35.
  • 2000: Nuovo impulso alla cooperazione fiscale internazionale, 36 Guida Normativa, Il Sole 24 Ore, Guida Normativa, March, 3.
  • 2000: Decisivo il Ruolo del Wto sull’abbattimento dei dazi, 21 Guida Normativa, Il Sole 24 Ore, Feb. 7, 12-13.
  • 2000: La Responsabilità dell’Amministratore delegato per attività di consulenza svolta in favore di società di capitali, Diritto & diritti, Rivista Giuridica elettronica pubblicata su Internet, (2000) URL http://www.diritto.it; ISSN: 1127-8579; Available here.
  • 1999: Ratificati gli Accordi con Argentina e Kuwait per evitare le Doppie Imposizioni, 215 Guida Normativa, Il Sole 24 Ore, Nov. 26, 11.
  • 1999: Convenzioni sulle doppie imposizioni “viziate” dall’adozione di criteri difformi, 185 Guida Normativa, Il Sole 24 Ore, Oct.13, 2.
  • 1999: Nelle Convenzioni differenze impositive ancora da chiarire, 168 Guida Normativa, Il Sole 24 Ore, Sept. 17, 21.
  • 1999: Doppie Imposizioni: il musicista frontaliero subisce la tassazione del luogo dove “opera”, 168 Guida Normativa, Il Sole 24 Ore, Sept. 17, 16.
  • 1999: La natura del lavoro pubblico o privato determina il luogo della tassazione internazionale, 141 Guida Normativa, Il Sole 24 Ore, Aug. 2.
  • 1999: Accertamento successivo all’istanza di rimborso, 118 Guida Normativa, Il Sole 24 Ore, June 29.
  • 1999: Occorre armonizzare sanatoria e trattati internazionali, 111 Guida Normativa, Il Sole 24 Ore, June 18.
  • 1999: Da chiarire il ruolo delle Convenzioni internazionali, 87 Guida Normativa, Il Sole 24 Ore, May 14.
  • 1999: Sciolta la riserva sul principio di reciprocità, 62 Guida Normativa, Il Sole 24 Ore, Apr, 8.
  • 1999: La soluzione è nelle Convenzioni, Soluzioni, Attualità fiscale, contributiva e del lavoro, November
  • 1999: Le Joint Ventures nella Repubblica di Cuba I, 2 Finanza, Sviluppo e Territorio CESTUD. JV in Cuba – Part 2
  • 1999: Le Joint Ventures nella Repubblica di Cuba II, 3 Finanza, Sviluppo e Territorio CESTUD. JV in Cuba – Part 1
  • 1999: The Conventions Are the Solution, Diritto & diritti, Rivista giuridica elettronica pubblicata su Internet (1999), URL http://www.diritto.it, ISSN: 127-8579; Available here.
  • 1998 Quella mina vagante del contenzioso, (co-authored) 49 Guida agli Enti Locali, Il Sole 24 Ore, Dec. 19. Quella mina vagante del contenzioso – Arbitrati – 1998

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