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Massimo Morarelli
IOTA
International Tax Expert
Description
Massimo Morarelli is an international taxation expert at the Intra-European Organisation of Tax Administrations (IOTA), with over 20 years of experience. A qualified lawyer and tax official of the Italian Revenue Agency, he specialises in VAT policy and enforcement.
At IOTA, he coordinates the Forum on Combating VAT Fraud and leads key VAT projects, including the recent publication of the report “Alternative Payment Systems in Cross-Border VAT Fraud Schemes” as well as work on crypto-assets and digitalisation.
Previously, he coordinated international VAT matters for the Italian Revenue Agency as a member of the EU VAT Committee and represented Italy at OECD meetings, including as Vice-Chair of Working Party 9. During Italy’s EU Presidency, he managed VAT working groups of the European Council and was seconded to the European Commission’s Directorate-General for Trade.
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