The Italian Revenue Agency published Resolution No, 81/E of 9 September 2019 in the official gazette to amend the patent box regime made by Law Decree No. 34 of 30 April 2019, which entered into force on 1 May 2019. The updates include that taxpayers may opt to compute and declare eligible income for the patent box benefit themselves, instead of obtaining a tax ruling from the Italian Revenue Agency.
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