Costanza is a Senior Tax Broker at Willis Towers Watson (WTW), where she advises clients on insurance solutions designed to transfer tax risks to third-party insurers, both in the context of M&A transactions and ordinary tax exposures.

Prior to joining WTW, Costanza spent more than nine years as a Senior Tax Lawyer at a leading international law firm in Milan. During this time, she advised domestic and international clients on a broad range of tax matters, with particular focus on the tax aspects of M&A transactions, corporate reorganizations, private equity investments, financial instruments, and real estate transactions.

 Costanza graduated cum laude in Law and holds an LL.M. from Cardozo School of Law in New York, as well as a Master's degree in Corporate Tax Law from Bocconi Law School in Milan.

Elena provides legal assistance to industrial operators and private equity funds in M&A and other complex extraordinary transactions, with a focus on regulated sectors (energy & infrastructure). In particular, Elena is recognized by the international legal directories as M&A expert in these sectors, having worked on the most relevant extraordinary transactions in the gas, airport, telecom towers and transport sectors in Italy. Elena has, also, a remarkable experience in the energy field, having assisted funds and industrial operators in their investments in energy assets, both from renewables and traditional sources – with an outstanding expertise in refinery, renewables and oil&gas-related transactions. She has been named “Top Female M&A Lawyers in EMEA” according to Mergerlinks for 2025 and one of the 50 most inspiring Women in the Italian legal sector under the Legalcommunity Inspiratia for 2025. She joined the Firm as Partner in 2023. Since 2024 Co-Head of the "Energy and Infrastructure" Practice Area. Elena has a Ph.D. in General Criminal Law from the University of Florence. Visiting researcher at All Souls College (Oxford). Author of several publications on corporate criminal law.