Marie Varous - FDT Consulting International Experience

Throughout my time at FDT Consulting, I have gained valuable insight into both the specialized branch of consulting work led by my supervisor, Francesco Di Tommaso, and my own professional strengths and areas for growth. This experience provided me with consistent exposure to a wide range of client issues, particularly those related to Italian tax law, allowing me to develop both technical knowledge and practical problem-solving skills. Much of this learning took place during client meetings, where individuals would present their concerns and financial situations. Together, Francesco and I worked to analyze these cases and provide clear, actionable advice. Being part of these discussions not only deepened my understanding of tax regulations but also taught me how to communicate effectively with clients and address complex issues in a concise and professional manner. In addition to client interactions, I conducted independent research on various aspects of Italian tax law to support our advisory work. I translated this research into accessible informational materials, which Francesco could use for multiple purposes, including uploading to his website, sharing with individual clients, or presenting during consultations. Creating these materials required me to simplify complex legal concepts into clear, understandable language, an exercise that strengthened both my comprehension and my ability to communicate technical information effectively. Beyond technical skills, the internship also enhanced my professionalism and interpersonal abilities. Working in a small team environment meant that communication, collaboration, and accountability were essential. My coworker and I often handled similar tasks, so we needed to coordinate closely, divide responsibilities efficiently, and ensure that our contributions were both consistent and valuable. Because we were both learning, we also relied on each other as resources, reviewing each other's work, sharing insights, and problem-solving together. This collaborative dynamic helped me appreciate the importance of teamwork and adaptability in a professional setting. Overall, this global internship experience has significantly broadened my perspective. It allowed me to apply knowledge from my academic coursework in a real-world context while developing both my technical expertise and soft skills. I leave the experience with a stronger understanding of consulting work, improved confidence in client-facing situations, and a clearer sense of my professional capabilities and interests.

Francesco holds weekly meetings at the Food and Agriculture Organization (FAO), where he advises employees, with whom they are affiliated with the United Nations, on tax declaration and compliance. These clients come from diverse professional backgrounds and often have complex financial situations, including international income streams and investments. A recurring issue that emerges in these meetings is that a significant number of employees admit they have not filed taxes for several years. This puts them at considerable risk, as failure to file or declare assets can lead to penalties, fines, or even legal consequences if discovered by national tax authorities. A common misunderstanding among FAO employees is related to the tax privileges associated with working for a UN agency. While it is true that certain full-time employees with continuous contracts may be exempt from paying taxes on specific portions of their income, particularly salaries paid directly by the FAO, this exemption is limited in scope. It does not apply universally to all income, nor does it eliminate the legal obligation to declare assets, investments, or other sources of revenue. Despite this, many employees interpret these privileges too broadly and assume they are entirely exempt from taxation and reporting requirements. This misconception has contributed to a broader pattern of non-compliance. Many employees show little interest in properly declaring their financial information, and some actively withhold details from Francesco during consultations. While they often cite concerns about privacy, it becomes apparent that the reluctance stems more from a desire to avoid scrutiny and potential exposure of undeclared income or assets. By not providing complete information, they limit Francesco's ability to offer accurate advice or ensure proper reporting, effectively placing themselves at further risk. Overall, the situation highlights a disconnect between perceived and actual tax obligations among FAO employees. The combination of partial tax exemptions, misinformation, and avoidance behavior creates an environment where non-compliance becomes normalized. Francesco's role is therefore not only to assist with technical tax matters but also to educate clients about their responsibilities, emphasizing that exemption from certain taxes does not equate to immunity from the law or from the requirement to declare financial holdings.

Marie Varous