Italy Implements its Patent (IP) Box, by Massimiliano Patrini, Pavia e Ansaldo Studio Legale
The Patent Box, established with the Legge di Stabilità 2015 (Law December 23, 2014 n. 190) is a irrevocable and optional regime of detaxation, of quinquennial duration (starting from January 1, 2015), concerning the incomes deriving from the direct or indirect exploitation as well as from the license of the intangibles. The current text of the Italian Patent Box, for its substantial and subjective extent, represents an unicum in the European and, probably, the worldwide landscape.
Read the entire contribution here.
Read the decree (in Italian) here.