Born in Lodi on 17 May, 1972.
Graduate in Economics from the “L. Bocconi” University of Milan in 1998, admitted as professional accountant and auditor in 2003.
Founder and partner of the firm “Berardi Fiocchi Tirrito e Associati”, Massimo focuses on tax law, with particular attention toconsultancy on corporate income, direct and indirect taxes, as well ascorporate reorganization and international tax planning. He has a considerable expertise on balance sheets and business estimation.
Massimo has a significant experience as member of the board of statutory auditors as well as external auditor in companies and public bodies and he has been commissioner for the liquidation of companies used as SPV in securitization transactions.