Hager & Partners

Gian Luca Nieddu and Barbara Scampuddu of Hager Partners analyse a Supreme Court ruling which declared a company was resident in the Netherlands because its effective management took place in this jurisdiction.

In recent years multinational groups have, sensibly, modified their business models to keep up with globalisation and safeguard their competitiveness.

Enforced in 2015, the Italian patent box regime is an optional tax benefit allowing reduced tax for income arising from the direct or indirect use of IP assets by companies and commercial entities performing research and development activities.