Italy Publishes Law Decree Including State Aid (Incentive) Recapture Rules and Restrictions on Digital Technology Allowance and R&D Tax Credit
Italy has published Law Decree No. 87 of 12 July 2018 in the Official Gazette. The Law Decree contains certain urgent measures in relation to employment law, as well as certain tax-related measures. It entered into force on 14 July 2018 but must be confirmed by parliament to remain in force and converted into law.
The main tax-related measures of the Law Decree are summarized as follows:
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