Emanuele Sipala

ACCOUNTANT and AUDITOR | CFE Tax Advisers Europe member • SipalaRaiti&Partners associate

Emanuele Sipala is an associate of SipalaRaiti&Partners, expert accountant and auditor who graduated in business administration at the Catania Università, has 25 years of experience in tax litigation, plans for the development of an enterpise and international tax. (Trusts and Foundations).
He is an expert in quotation projects, Merger&Acquisition operations and collective proceedings.
He reorganises enterprise groups, family assets and the tuning of enterprises or private businesses.
He was the mayor of many industrial companies and social agencies.
He was a rapporteur in many conferences and also in tax and company law courses.
Moreover, he is a teacher at the university in Caltanissetta for what it concerns masters for people graduated in Economics and Commerce.

  • +39 339 8884480


Catia Raiti

ACCOUNTANT and AUDITOR – SipalaRaiti&Partners associate

Catia Raiti, graduated in Business and Economics at the Kore University in Enna, is an expert in tax law, budget analysis and audit thanks to the experience in important enterprises, but also in taxation and accounting in some associations, including sport associations.

Her experience also comes from her role as an advisor in extraordinary operations of division and creation of corporate groups and in wealth planning operations.

SShe takes care of financial forecast and the development of industrial projects, she currently is the mayor of national industrial and commercial companies.

She participated as a rapporteur in many conferences for associations of artisans and traders.

  • +39 333 6951033



Fabio Bosco

ACCOUNTANT and STATUTORY AUDITOR – SipalaRaiti Collaborator

Graduated in Business Administration from the University of Economics and Commerce of Catania, he gained 25 years of experience in corporate finance and management control and worked for large multinational industrial groups (infrastructure and oil & gas public works sector).
He is an expert in the creation of Master file-Transfer Pricing and Cost Sharing Agreements, as well as in the activities of Management Control and Reporting, Industrial Plans, Project Financing and Due Diligence.
Specialized in statutory auditing and budget analysis, in the development of organizational models pursuant to Legislative Decree 231/2001 and the new code of business crisis.
He has held positions as Advisor in M&A operations and held the position of Statutory Auditor and Statutory Auditor in various industrial companies.

Antonella Lo Presti

LAWYER – SipalaRaiti Partner

graduated in law at the Catania University, PhD in Civil Procedure Law at the Faculty of Law of the University of Naples “Federico II”. Researcher at the Faculty of Law of the University of Catania, Civil Procedural Law, General Procedural Law and Enforcement Law. Former Adjunct Professor of Internal and International Arbitration Law and Civil Procedure Law at the Faculty of Law of the “Free Kore University of Enna”.
It has been the trusted lawyer of many local authorities.
Expert in the field of Bonds, Corporate Agreements and Family Agreements, Community Law.
Expert in the gaming sector, in their regulation of both domestic and EU law. He follows important concessionary companies in the gaming and betting sector.

Lidia Vinciguerra

ACCOUNTANT and AUDITOR– SipalaRaiti&Partners Partner

Lidia Vinciguerra, graduated in economics and commerce at the Bergamo University, is the owner of the Treviolo (Bergamo) accounting firm, she is an accountant and an auditor, expert in accountung, tax and society matters. Furthermore, she is an expert in budget analysis, audit and management control. Her support was required in many expertises of civil trials on behalf of the court and important enterprises.

She is also a publicist who collaborated with “Il Sole 24 Ore”, Ipsoa Editore S.r.l. (Wolters Kluwer Italia S.r.l.) and Giuffrè Editore S.r.l., dealing with the study and the analysis of subjects regarding tax and accounting regulations.

Moreover, she was a rapporteur in many conferences and training courses organised allover Italy by Ipsoa (the italian Wolters Kluwer group) on specific tax problems.

She is a teacher in many different training courses organised by the Municipality of Bergamo and the “Istituto Superiore di Conciliazione” of Bergamo.

She is also the mayor of many national industrial and commercial companies.

Annabella Fagotto

LAWYER – SipalaRaiti Partner

Annabella Fagotto, graduated in law at the Catania University, is an expert in commercial law and contracts.
She is also an expert in collective proceedings and she has been and administrative receiver and trustee. She was a tutor in tax masters at the Roma high school of science and finance, she collaborated with the Italian Ministry of Equal Opportunities and with Monitoring Centre of Organised Crime.
She was a labour law teacher and she takes care of commercial matter for very important trading companies.


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