Carlo Maria Paolella and Federico Bortolameazzi wrote this bylined article about how companies can take advantage of the wide range of qualifying intangible assets covered by the Italian patent box regime. This feature of the regime must be made to comply with the OECD’s recommendations to prevent base erosion and profit shifting, and the authors wrote that “taxpayers currently have a one-off, brief opportunity to benefit from the Italian patent box” if they opt in by June 30, 2016. Read the full article (subscription required).
