PATENT BOX DEVELOPMENTS: THE ITALIAN REVENUE AGENCY EXPLAINS THE REGULATION

• Friday 29 April 2016
• Business Development, Diritto Civile, Diritto Commerciale e Contratti, Diritto Societario, Information Tecnnology, Internazionalizzazione, Marchi e brevetti, Novità legislative, Sharing economy, Start up
• Europa, Italia, Startup

On April 7th, 2016, the Italian Revenue Agency issued Circular No. 11/2016 in relation to Patent Box, in order to solve some issues arisen after the application of this particular taxation system. The Patent Box regime, introduced in Italy with the Law No. 189 of December 23rd, 2014 (2015 ...