The taxation of ‘intangible’ innovation: the Patent Box in Europe and the Italian case
“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 differe...
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| Format: | Article |
| Language: | English |
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The John Paul II Catholic University of Lublin
2022-09-01
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| Series: | Review of European and Comparative Law |
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| Online Access: | https://czasopisma.kul.pl/index.php/recl/article/view/13919 |