What’s in an Italian Patent (Innovation) Box? Patents, software and design (but no more know-how, ouch!)
The IPKat
FEBRUARY 21, 2022
The Patent Box was introduced in Italy in 2015. In a nutshell, the previous system provided for an increased exemption of 50% of the income deriving from the economic exploitation of intangible assets (in 2015 the percentage of exemption was 30%, in 2016 40%).
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