Italy - Assessment Methods for Intangible Assets: Unwrapping the Italian Patent Box To Better Grasp What Is Inside and How Much It Is Worth
- S. Zucchetti; A. Pallotta; O. Lanfranchi
- International Transfer Pricing Journal, 2016 (Volume 23), No 3
- 13 May 2016
In their previous article in this journal, the authors examined the technical aspects of the new Italian patent box regime introduced in 2015, which provides for a partial exemption of income arising from qualifying intellectual property rights. This second part of the article will primarily focus on valuations techniques to determine the economic contribution of the qualifying intellectual property assets to the overall income of the prospective beneficial taxpayer.