On 29 July 2015, the Italian government issued a decree including implementing measures for the country's new patent box regime, which was introduced as part of the Stability Law for 2015 in December 2014 ({News-2015-01-02/A/5- previous coverage}), and expanded by decree in January 2015 ({News-2015-01-27/A/3- previous coverage}).
The regime provides exemption from corporate income tax and IRAP equal to 30% of the qualifying income derived from qualifying intangible assets for 2015, 40% for 2…