Abstract
[Autom. eng. transl.] The paper analyzes in depth the Italian patent box discipline introduced in 2014 in the light of the work of the OECD on the subject and of the recommendations elaborated by the Forum on Harmful Tax Practices within the project BEPS
| Translated title of the contribution | [Autom. eng. transl.] The Italian patent box regime |
|---|---|
| Original language | Italian |
| Title of host publication | Le novità del decreto internazionalizzazione e il “patent box” |
| Editors | F. Avella |
| Pages | 41-65 |
| Number of pages | 25 |
| Publication status | Published - 2015 |
Keywords
- BEPS
- patent box
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