Luca Gaiani was born in Modena on January 27, 1960 and graduated with honors in economics and commerce from the University of Modena in 1983. Since 1985 he has been a chartered accountant. He currently carries out this activity in an associated firm, mainly operating in the area of tax, corporate and accounting consultancy for companies. He is a member of the scientific committee of the magazines “Il Fisco” and “Norme e Tributi Mese”, collaborates with “Il Sole 24 Ore” and is also the author of numerous monographs on tax and accounting topics. He is a statutory auditor. Currently, he is a member of the board of statutory auditors of several companies.