The taxation of ‘intangible’ innovation: the Patent Box in Europe and the Italian case

Simple item page
dc.contributor.authorCaramia, Lucrezia Valentina
dc.date.accessioned2022-10-03T12:27:22Z
dc.date.available2022-10-03T12:27:22Z
dc.date.issued2022
dc.description.abstract“Patent Box” is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in several countries since 2000. This paper, through a comparative analysis, compares the Patent Box adopted in three different European jurisdictions, which are distinguished by the particular attractiveness of their tax systems, and then focuses on the peculiar case of the Italian Patent Box. Art. 6, D.L. of 21 October 2021, n. 146, in fact, introduces the new discipline of the Patent Box, a preferential taxation mechanism of income from the direct and indirect use of certain intangible assets which, only two months later, has already undergone further and important changes by art. 1, comma 10, of L. 30 December 2021, n. 234: this disruption requires considering the causes of the legislative intervention and, therefore, the structure of a tax promotion mechanism that has already received relevant consideration in the OECD.pl
dc.identifier.citation"Review of European and Comparative Law", 2022, T. 50, nr 3, s. 109-127pl
dc.identifier.doi10.31743/recl.13919
dc.identifier.issn2545-384X
dc.identifier.urihttp://hdl.handle.net/20.500.12153/3686
dc.language.isoenpl
dc.publisherWydawnictwo KULpl
dc.rightsUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/pl/*
dc.subjectPatent Boxpl
dc.subjecttax breakspl
dc.subjectincome taxpl
dc.subjectintangiblespl
dc.titleThe taxation of ‘intangible’ innovation: the Patent Box in Europe and the Italian casepl
dc.typeinfo:eu-repo/semantics/articlepl
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Caramia_Lucrezia_Valentina_The_taxation_of_intangible_innovation.pdf
Size:
346.61 KB
Format:
Adobe Portable Document Format
Description:
Download

License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
2.63 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections
Review of European and Comparative Law, 2022, Vol. 50, No. 3