Patent Box, ultimi aggiornamenti dall'Agenzia delle Entrate

April.01.2016

Come noto il cd. “Patent Box” consente alle società che svolgono attività di Ricerca & Sviluppo di optare, a partire dall’esercizio d’imposta 2015, per un regime di tassazione agevolata dei redditi generati dallo sfruttamento diretto o indiretto di risorse di proprietà intellettuale (IPR-Intellectual Property Rights).

Authors

Alessandro De Nicola Partner, Mergers & Acquisitions, Antitrust & Competition

Milan

See my bio

D: +39 02 4541 3800
E: [email protected]

Practice:

Mergers & Acquisitions
Antitrust & Competition
Corporate Governance
Complex Litigation & Dispute Resolution

vCard

See full bio

Alessandro De Nicola Partner

Milan

Alessandro De Nicola is member of Orrick's Global Board of Directors, Senior Partner of the Italian offices in Milan and Rome, and has acted as European Corporate Group Leader.

Alessandro has extensive experience in commercial and corporate law, M&A, competition law and corporate governance. He has worked on complex domestic and cross-border corporate transactions including acquisitions and corporate restructurings for some of the most important players in the market. He leads extensive corporate governance projects with a particular focus on Legislative Decree 231.

Alessandro has pleaded before the Italian Antitrust Authority (AGCOM), Consob (the public authority responsible for regulating the Italian securities market), and before civil and administrative courts.

Related Areas

Italy

Markets

Italy