Dr. Giammarco Cottani

Giammarco is the Founding Partner of NOEMA Global Tax and Policy. With over 20 years of international experience, he brings unparalleled expertise in tax policy development, international taxation, and strategic advisory to multinational enterprises, governments, and high-net-worth individuals across diverse sectors.

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His career includes pivotal tax policy roles at Netflix, where he shaped global policy positions and represented the streaming giant in OECD and EU consultations, and as Head of Tax at Agoda (Booking Holdings), managing fintech taxation and online marketplace complexities for a global team of 27 professionals. Prior to his in-house career, he served as Transfer Pricing Advisor at the OECD Centre for Tax Policy and Administration and as a member of the UN Subcommittee on Transfer Pricing, contributing to the development of international tax standards that continue to shape global policy today.

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From 2011 to 2015, Giammarco served as Advisor to Italy's Revenue Agency Deputy Commissioner, where he represented Italy during the OECD BEPS Project, drafted the national MAP Circular Letter and the Customs Circular on Transfer Pricing Adjustments, led Italy's first joint audit project with Germany, and piloted the inaugural OECD Tax Inspectors Without Borders (TIWB) program between Italy and Albania.

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Based in Abu Dhabi, Giammarco has developed specialized expertise in UAE taxation, advising multinational groups, family offices, and high-net-worth individuals on Corporate Tax implementation, free zone structuring, ESR compliance, and cross-border optimization strategies connecting the Gulf region with Europe, Asia, and the Americas.

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He regularly advises governments and international organizations on tax policy development, including technical assistance and capacity building programs with CIAT for Latin American tax authorities and executive education initiatives with the European University Institute.

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Areas of Expertise

• Transfer Pricing 
• UAE Taxation
• International Tax Structuring
• International Tax Policy (Pillar One and Pillar Two)
• Digital Economy Taxation
• Cryptocurrency & Digital Assets
• Customs Law & VAT Strategy
• International Trade & Dispute Resolution
• Energy Sector Taxation
• Media & Entertainment Tax
• Travel & Hospitality Tech
• HNWI & Private Client (Including Artists and Athletes)

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Education & Admissions

• Ph.D., Corporate Taxation — LUISS Guido Carli University, Rome
• LL.M., European and International Taxation — Tilburg University
• Avvocato — Rome Bar, Italy

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Academic Positions

• Senior Fellow — European University Institute, Florence School of Transnational Governance
• Faculty — WU Transfer Pricing Centre, Vienna

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Institutional Experience

• Transfer Pricing Advisor — OECD Centre for Tax Policy and Administration
• Member — UN Subcommittee on Transfer Pricing
• Advisor to Deputy Commissioner — Italy's Revenue Agency (2011–2015)

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Publications

• Fundamentals of Transfer Pricing — Wolters Kluwer (Co-Editor)
• 20+ articles in transfer pricing and international taxation

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Government Advisory Highlights — Italy’s Revenue Agency (2011-1015)

• Represented Italy during the OECD BEPS Project negotiations
• Drafted Italy's MAP Circular Letter
• Authored Customs Circular on Transfer Pricing Adjustments
• Led first Italy–Germany Joint Audit project
• Piloted the first OECD Tax Inspectors Without Borders (TIWB) project — Italy 
& Albania.