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Celltrion’s ustekinumab biosimilar, STEQEYMA®, has won its first bid within 2 months of its launch in January of 2025. Since launch, STEQEYMA® has secured contracts in four regions of Italy, including, Piemonte, Valle...more
La legge 16 dicembre 2024, n.193 introduce significative modifiche normative che riguardano le startup innovative, gli incubatori certificati e gli investimenti nel settore delle nuove imprese tecnologiche. Queste...more
È prevista l'abrogazione del Patent Box e l'introduzione di una nuova opzione per la maggiore deducibilità del 90% dei costi di ricerca e sviluppo sui beni immateriali alternativa al credito d’imposta per attività di ricerca,...more
The tax decree October 21, 2021 no.146 provided the abolishing of the Patent Box regime and the introduction of a new optional regime providing an extra deduction (for Corporate income tax purposes as well as for the Regional...more
The World Health Organization (WHO) has determined that the 2019 novel coronavirus is a “global pandemic” and President Trump has declared a national emergency as the impact of the virus on all aspects of daily life continues...more
TAX CREDIT ON R&D - All companies also Innovative Start-ups that make investments in certain R&D activities can benefit from a particular tax credit (ex 3 Decree Law 145/2013)....more
CREDITO RICERCA E SVLUPPO (R&S) - Tutte le imprese anche le Start up innovative che effettuano investimenti in determinate attività di R&S possono beneficiare di un particolare credito d'imposta (ex 3 Dl 145/2013). ...more
As known the cd. "Patent Box" allows companies carrying out activities Research & Development to opt, as from the tax in 2015, for a taxation regime facilitated the income generated from the direct exploitation or indirect...more
Several press articles in recent weeks have anticipated the upcoming enactment of the Ministerial Decree which will eventually implement the Italian Patent Box regime. The Ministry of Economics and Finance announced on 29...more