The 2015 Stability Law introduced in Italy a new patent box regime for incomes deriving from the use of specific categories of intangibles. The regime, applicable as of tax year 2015, may be adopted by entities earning corporate income.
The 2015 Stability Law introduced in Italy a new patent box regime for incomes deriving from the use of specific categories of intangibles. The regime, applicable as of tax year 2015, may be adopted by entities earning corporate income.