{"id":1360,"date":"2018-07-27T11:37:28","date_gmt":"2018-07-27T09:37:28","guid":{"rendered":"https:\/\/barzano-zanardo.snaptest.it\/?post_type=approfondimenti&#038;p=1360"},"modified":"2019-01-29T14:19:37","modified_gmt":"2019-01-29T13:19:37","slug":"outstanding-result-obtained-by-barzano-zanardo-in-tax-breaks-established-by-patent-box-legislation","status":"publish","type":"approfondimenti","link":"https:\/\/barzano-zanardo.com\/en\/approfondimenti\/outstanding-result-obtained-by-barzano-zanardo-in-tax-breaks-established-by-patent-box-legislation\/","title":{"rendered":"Outstanding result obtained by Barzan\u00f2 &#038; Zanardo in tax breaks established by \u201cPatent Box\u201d legislation"},"content":{"rendered":"<p>These <strong>benefits have been made possible by the tax relief available with Patent Box<\/strong>, a special tax regime introduced in Italy in 2015 with the so-called <em>Legge di Stabilit\u00e0<\/em>, fostering companies\u2019 investments in research and development activities.<\/p>\n<p>The Patent Box regime consists in a reduced IRES and IRAP\u2019s rate for revenues related to IP rights\u2019 use. Anybody holding a corporate income can benefit of this special tax regime, <strong>regardless of the company\u2019s legal status or size<\/strong>, as long as they carry out research and development activities aiming at the production of specific intangible assets.<\/p>\n<p>To shape such a significant tax reduction, <strong>the legal advice provided by Mr Tiburzi was fundamental<\/strong> in the estimate of contribution to Findus IP assets\u2019 revenues, further supported by our experts\u2019 team in the identification of the applicant\u2019s competitive advantages.<\/p>\n<p>In today\u2019s economy, <strong>companies\u2019 success is grounded more and more on the ability to create valuable intangible assets such as patents, trademarks, designs or confidential information<\/strong>. It\u2019s essential to know the market value of such assets <strong>in case of special transactions<\/strong>, transfers, provisions, merger deficits, funding or tax reduction applications, as shown by the achievement obtained for Compagnia Surgelati Italiana SpA (Findus).<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-1359 size-full\" src=\"https:\/\/barzano-zanardo.com\/wp-content\/uploads\/2018\/07\/Sole24Ore_PatentBox.jpg\" alt=\"Capitan Findus e Sofficini accedono al patent box\" width=\"448\" height=\"678\" \/><\/p>\n<p>Article published by: Norme e Tributi &#8211; Sole 24 ORE, Saturday July 21, 2018, Page 15<\/p>\n","protected":false},"template":"","area":[13],"news-argomento":[71],"news-tipologia":[41],"class_list":["post-1360","approfondimenti","type-approfondimenti","status-publish","hentry","area-ip-asset-management","news-argomento-inside-bz-2","news-tipologia-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/barzano-zanardo.com\/en\/wp-json\/wp\/v2\/approfondimenti\/1360","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/barzano-zanardo.com\/en\/wp-json\/wp\/v2\/approfondimenti"}],"about":[{"href":"https:\/\/barzano-zanardo.com\/en\/wp-json\/wp\/v2\/types\/approfondimenti"}],"version-history":[{"count":0,"href":"https:\/\/barzano-zanardo.com\/en\/wp-json\/wp\/v2\/approfondimenti\/1360\/revisions"}],"wp:attachment":[{"href":"https:\/\/barzano-zanardo.com\/en\/wp-json\/wp\/v2\/media?parent=1360"}],"wp:term":[{"taxonomy":"area","embeddable":true,"href":"https:\/\/barzano-zanardo.com\/en\/wp-json\/wp\/v2\/area?post=1360"},{"taxonomy":"news-argomento","embeddable":true,"href":"https:\/\/barzano-zanardo.com\/en\/wp-json\/wp\/v2\/news-argomento?post=1360"},{"taxonomy":"news-tipologia","embeddable":true,"href":"https:\/\/barzano-zanardo.com\/en\/wp-json\/wp\/v2\/news-tipologia?post=1360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}