In September 2018, Simone Zucchetti, Giulio Tombesi and Armando Tardini, partner, associate and junior associate respectively of Tremonti Romagnoli Piccardi e Associati, together with Oreste Lanfranchi, published an article in International Transfer Pricing Journal commenting on the operating guidelines issued by the Italian Tax Police (Guardia di Finanza) in Circular letter no. 1/2018 on transfer pricing implications for business restructurings.