Resumen de The new Italian patent box: first evaluation and compatibility issues with the OECD indications
The 2015 Italian Stability Law introduced a preferential taxation regime for income produced by intangible assets, commonly known as �Patent Box�. The article analyses it from a comparative perspective and in light of the Organisation for Economic Co-operation and Development (OECD) indications concerning the fight against base erosion and profit shifting (BEPS). It ultimately argues that the regime does not fully comply with the aforementioned indications, specifically because of the inclusion of brand and trademarks among eligible assets.
