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1 minute Martini Manna

law Costanzo Tita law Costanzo Tita

The new Patent Box regime

The current version of the Italian Patent Box regime provides for a tax bonus of 110% for research and development costs related to certain types of intangible assets. In essence, a cost of 100 would be recognised as costs of 210 for tax purposes.

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law Elena Martini law Elena Martini

Protecting AI as trade secrets

The development of AI requires significant investment from companies, which have an urgent need to better protect the related intellectual property. Here are some pros and cons of its protection through the use of trade secrets.

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