Giammarco currently holds the role of Head of Transfer Pricing and International Tax Practice at L&P-Ludovici Piccone & Partners, international tax law firm. Within this position, he coordinates the transfer pricing practice, with regard to both the prevention and resolution of domestic and international disputes and the assistance in complex audits of large multinational enterprise groups. Until August 2015, he acted as Advisor on International Tax to the Central Assessment Director of Italy Revenue Agency. In this role, he focused on international tax issues related to large multinational groups and SMEs, with a specific focus on audit of transfer pricing issues. He was one of the delegates for Italy involved in the OECD BEPS project, with a specific focus on Actions 8 to 10 (Transfer Pricing), 7 (permanent establishment) and 1 (tax challenges arising from the digitalization of the economy). Before joining the Agency, he worked as a Transfer Pricing Advisor in the Tax Treaty and Transfer Pricing Unit of the OECD, where he was involved in the introduction of the new Chapter IX of the OECD Transfer Pricing Guidelines concerning business restructurings. Giammarco has served as a Member of the Sub-Committee Group of the United Nations in charge of the Draft of the Practical Manual on Transfer Pricing for Developing Countries, where he drafted the chapters on intangibles and business restructurings within the 2017 update of the Manual.
During his tenure at both the OECD and with the Italian Revenue Agency, he provided technical assistance on transfer pricing issues and domestic legislation in OECD and Non-OECD Countries: Israel, Colombia, China, South Korea, Georgia, Mexico. He also acted on behalf of the World Bank for technical assistance projects in the following countries: Bosnia-Herzegovina, Georgia, Liberia, Honduras and Thailand. Lastly, in his role as Sub-Committee member of the United Nations on transfer pricing, he has been advising the governments of Ecuador, Honduras and Mexico, respectively, in improving their tax system for both direct and indirect tax purposes.
Between 2015 and 2018 Giammarco has been involved in a number of technical assistance projects for tax administrations in several LATAM countries on behalf of international and regional organisations: CIAT (Panama); SRI (Ecuador); DIAN (Colombia 2018).