12 December 2017 Italy introduces amending provisions to patent box regime The Italian Government has issued an additional Decree (the Decree) providing amendments to the Italian Patent Box regime. The amendments are based on the recent legislative changes enacted to correct the existing differences between the Italian rules and the Organisation for Economic Co-operation and Development (OECD) recommendations set forth under Base Erosion and Profit Shifting (BEPS) Action 5 and to align the domestic provisions to the OECD standards. Document ID: 2017-2100 |
