Photo, Pamela Floriani

Pamela Floriani

Studio Professionale Associato a Baker & McKenzie


Pamela Floriani is counsel in the Tax department of Baker McKenzie Italy.

Pamela focuses her practice on both domestic and international VAT issues, assisting several international groups.

She deals with tax opinions, rulings, tax litigation and pre-litigation matters, and assist clients during investigations/audits and settlements with the Italian Tax Authorities.

She has participated to various cross-border projects for several international groups, with VAT implications at European level.

Practice Focus

Pamela is experienced in the VAT tax aspects of cross border transactions, specially focusing on permanent/fixed establishment issues, intra-EU transactions, place of supply issues and complex VAT refund procedures.

She also provides tax opinions and deals with tax rulings related to indirect taxes aspects among several industries: Consumer Products, Energy, Real Estate and Life Science & Health Care.

Representative Legal Matters

  • Assists multinational groups and Italian companies with major transactions (e.g. merger, de-merger, transfer of going concern, contribution in kind etc.).

Professional Associations and Memberships

  • Certified Public Accountant (Revisore dei Conti)
  • Certified Tax Expert (Dottore Commercialista)
  • Chartered Accountants (Albo dei Dottori Commercialisti ed Esperti Contabili)


  • Italy (2010)


  • University of Padua (Second Degree in Law and Economics) (2005)
  • University of Padua (First Degree in Business Economics) (2003)


  • English
  • French
  • Italian
  • Spanish

Pamela is speaker in University and Master courses related to VAT topics.