Andrea Mantellini

Nctm Studio Legale


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The new Italian tax regime applicable to carried interest

Italy - May 16 2017 On April 24th, 2017, the Italian Government enacted the Law Decree n. 50/2017 that introduces a new tax regime applicable to “carried interest”, i.e…

Barbara Aloisi.

New tax reduction option for intangible assets (patents, trademarks, etc.)

Italy - November 28 2014 The new "Stability Bill" of 2015 introduces, to holders of business income that engage in research and development, the ability to opt, from the tax…

Federico Trutalli.