The new Simple Investment Societies: private investments in new business realities are increasingly easy and profitable

Among the most recent supporting measures to new businesses in our country, great attention should be paid to the Simple Investment Companies (commonly called “SIS”), introduced by art. 27 of the Growth Decree (Legislative Decree 34/2019), as special corporate investment vehicles, for collective savings management, designed to stimulate national economic growth through the concrete facilitation…

Patent Box innovation and benefits for companies

Art. n. 4 of the Growth Decree introduced a novelty of great interest for companies, that is an alternative more quicker and easier discipline, to opt for the patent box regime. The 2015 Stability Law introduced the well-known optional tax regime (called “patent box”) that allows tax exemption from corporate tax incomes arising from qualified…

Blockchain: possible fields of application

Law no. 12 of 11 February 2019 has converted in law the Article 8 ter of law-decree no. 135/2018 concerning distributed ledger technologies. The latter, including blockchain, are defined by the law as technologies and IT protocols “which make use of shared out, distributed, replicable, simultaneously accessible and structurally decentralized on encrypted basis ledgers, allowing…