Patent Box: Cavagna and Rossi analyze intellectual property rights
Il Giornale delle PMI, publishes the article written by Gilberto Cavagna and Stefano Rossi about the Patent Box regime.
Cavagna and Rossi in their article define the Patent Box as an optional regime that allows companies carrying out qualifying activities in research and development to exclude from their overall taxable income 50% of the income generated by the so-called IP Box.
The basic requirements for accessing this tax bonus are the right to the economic exploitation of the intangible assets and/or the rights on the intangible assets and the carrying out of a qualifying research or development activity.
Cavagna and Rossi also provide an overview of the property rights that benefit from the Patent Box and how to document them. Software, industrial patents, designs, business information and technical-industrial experience are the intellectual property rights that can benefit from the Patent Box.