Senior Partner of Costanzo & Associati. Certified Public Accountant and Auditor, he is a member of the Committee for the Governance of Publicly Listed Companies at the Association of Certified Accountants in Milan and is a member of the NedCommunity, the association of non-executive and independent directors. He teaches various training courses and participates in seminars. He is also an expert of extraordinary finance transactions, listing processes and governance systems. He is the author of several publications on corporate disclosure, corporate governance, company law and income taxation; he often collaborates with national newspapers and participated in drafting the parliamentary bill to grant Government authorisation to reform the national tax system. He has gained a strong experience on structuring the business model of e-commerce companies.