Italy publishes instructions and clarifications on patent box regime

  • By A&S
  • January 7, 2016
  • News

The Italian Revenue Agency (IRA) has published instructions (Prot. N. 2015/154278) (Instructions) for applying the Patent Box regime as well as the first circular letter (n. 36/E of December 1, 2015) (Circular) with important clarifications. The Patent Box regime is an elective tax regime that grants a 50 %…

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European Parliament asks for additional measures to fight aggressive corporate tax planning and evasion

  • By A&S
  • December 17, 2015
  • News

On December 16, 2015, the European Parliament passed a resolution, prepared in Parliament’s Economic and Monetary Affairs Committee, spelling out the legal steps needed to improve corporate tax transparency, coordination and EU-wide policy convergence. The legal steps recommended by the resolution build on the work of Parliament’s Special Committee on…

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Italy publishes implementation rules for the new patent box regime

  • By A&S
  • October 22, 2015
  • News

On October 20, 2015, a public notice on a Ministerial Decree, issued by the Ministry of Economic Development and the Ministry of Economy and Finance, was published, enacting implemention rules for the patent box regime introduced by Law No. 190 in December 2014. Under the new patent box regime,…

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