Italy has published Decree-Law No. 146 of 21 October 2021 in the Official Gazette, which contains urgent economic and fiscal measures. The Decree-Law includes various measures, including additional payment and interest relief for outstanding taxes in response to COVID-19. However, the key measures of the Decree-Law provide for the introduction of a new simplified patent box regime that allows qualifying taxpayers to claim an additional deduction of 90% of R&D costs incurred in relation t…