Avv. Dott. Massimo Leonardi
Italian Avvocato, Dottore Commercialista and Revisore Legale (Milan). Founder of Studio IIILEX and lead advisor of IIILEX International Consulting LLC in Miami, author of the IIILEX guides on Italy–U.S. tax and legal matters.
Latest publications
- Selling into the U.S. Without a U.S. Entity: USTB, ECI and the Italy–U.S. Treaty — An Italian company can sell to U.S. customers without a U.S. subsidiary, but that does not mean no U.S. tax. How the U.S. trade or business and ECI tests intera
- Florida Has No State Income Tax: What It Means for Your LLC, and What It Doesn't — Florida has no personal income tax, but an LLC taxed as a corporation pays the 5.5% Florida corporate income tax after a $50,000 exemption. How classification c
- Beneficial Ownership Reporting After the FinCEN August 2026 Final Rule — On 11 August 2026 FinCEN permanently ended BOI reporting for US companies. Certain foreign entities registered in the US remain in scope, and federal tax report
- Florida LLC Sales Tax: Registration, Nexus and the $100,000 Remote Sales Rule — A Florida LLC does not automatically mean "no sales tax". The 6% state rate, county surtax, dealer registration, nexus, the $100,000 remote-seller threshold, ma
- Choosing the Right U.S. State for a Foreign-Founder LLC: Delaware, Florida, Wyoming and the Trade-offs — Delaware, Florida or Wyoming for an Italian-owned US LLC? A practical comparison of state fees, disclosure, taxation, banking friction and the interface with th
- How Much Does a Florida LLC Really Cost? A Guide for Italian Entrepreneurs — The $125 State formation fee is only the beginning. Registered Agent, EIN, banking, bookkeeping, the $138.75 Annual Report with its $400 late fee, Form 5472 com
- Doing Business in the United States: Structure Comes Before Speed — Forming a U.S. company takes days; structuring a U.S. business correctly takes planning. Entity selection, governance and deadlock rules, dual-jurisdiction taxa
- Do I Need a U.S. LLC to Sell in America? A Decision Guide for Italian Companies — Selling to U.S. customers does not automatically require an American company. The ETBUS and effectively connected income analysis, treaty permanent establishmen
In short
Massimo Leonardi is an Italian Avvocato, Dottore Commercialista and Revisore Legale, registered in Milan. He founded Studio IIILEX in Milan in 2020 and leads IIILEX International Consulting LLC in Miami, which advises individuals and companies on Italy–U.S. legal and tax matters. His qualifications are Italian: he is not admitted to practise law in the United States and is not a U.S. CPA.
Professional registrations (Italy)
- Ordine degli Avvocati di Milano (Milan Bar) — Avvocato
- Ordine dei Dottori Commercialisti e degli Esperti Contabili di Milano — Dottore Commercialista
- Registro dei Revisori Legali — Statutory Auditor (Revisore Legale)
- Albo degli Esperti Negoziatori della Crisi d'Impresa — registered since 2022
- Sustainability auditor (Revisore della Sostenibilità) — qualified since 2026
- Member of the Board of the Associazione Italiana Avvocati Commercialisti (AIAC)
Education
- Degree in Economics and Commerce — Università Cattolica del Sacro Cuore, Piacenza
- Degree in Legal Sciences — Università Cattolica del Sacro Cuore, Piacenza
- Master's degree in Law (Giurisprudenza) — Università eCampus
- IFRS Advanced (international accounting standards) — PricewaterhouseCoopers
Career
He began at PricewaterhouseCoopers (2004–2011), first as an auditor in the audit department and then as a Senior Tax Consultant in the tax department, working with clients including Barilla, Pirelli RE and the Saras Group.
He then worked with law firms in Milan on civil, criminal and tax litigation, before founding Studio IIILEX in 2020 (Corso di Porta Vittoria 28, Milan). He also serves as statutory auditor (sindaco), auditor and member of supervisory bodies under Legislative Decree 231/2001.
Areas of practice
- Italian tax law and tax litigation, including banking and insurance taxation
- Cross-border Italy–U.S. tax and corporate planning, coordinated with U.S. professionals
- Civil law: family, succession and damages
- Corporate criminal and administrative law
- Extraordinary transactions and legal and tax due diligence
- Statutory audit and corporate governance
Role at IIILEX International Consulting LLC
IIILEX International Consulting LLC is based at 1200 Brickell Avenue, Suite 310, Miami, FL 33131, USA. Massimo Leonardi advises directly on Italian law and Italian tax. When a matter needs U.S. legal, tax, accounting or investment advice, the work is done by independent, appropriately licensed U.S. professionals, and IIILEX coordinates the file as the single point of contact.
In Italy, Studio IIILEX is a member of the BMG Advisory audit network and partners with CountFourTax Stp Srl on accounting and tax work.
How he writes the IIILEX guides
Every guide on this site is written or reviewed by Massimo Leonardi. Each one cites the official sources it relies on (IRS, FinCEN, Agenzia delle Entrate, Florida Division of Corporations, treaty texts) and shows the date it was last checked. The guides are general information, not advice for a specific case.
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About the firm
IIILEX International Consulting LLC is the Florida-based practice of Avv. Dott. Massimo Leonardi — Italian-qualified Attorney (Avvocato), Dottore Commercialista and Statutory Auditor (Revisore Legale), qualified in Italy. We work exclusively on cross-border matters between Italy and the United States, in coordination with licensed U.S. professionals for matters of U.S. law.
IIILEX International Consulting LLC · 1200 Brickell Ave, Suite 310, Miami, FL 33131 · us@3lex.us · +1 (786) 604-8763 · +39 335 344 9660
Versione italiana
Massimo Leonardi is admitted to practice law in Italy and is not admitted to practice law in Florida or elsewhere in the United States. He is qualified in Italy as Dottore Commercialista and Revisore Legale and is not a U.S. Certified Public Accountant. IIILEX International Consulting LLC provides cross-border consulting and Italian legal and tax advisory services. Matters requiring advice on U.S. or Florida law are handled in coordination with appropriately licensed U.S. professionals.