The Italian patent box: main aspects and accounting implications relating to the evaluation methods
Rossitto, Salvatore (A.A. 2016/2017) The Italian patent box: main aspects and accounting implications relating to the evaluation methods. Tesi di Laurea in Intellectual property rights, LUISS Guido Carli, relatore Massimiliano Granieri, pp. 85. [Master's Degree Thesis]
Full text for this thesis not available from the repository.
Abstract/Index
The patent box regime in the Italian context. The calculation of the preferential income and the allowance. Methods and criteria for preferential income calculation in the case of direct use of intangible. The legislative reference framework. The profit split method. PSM: case study.
References
Bibliografia: pp. 66-69.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | LUISS Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree Program in Management, English language (LM-77) |
| Chair: | Intellectual property rights |
| Thesis Supervisor: | Granieri, Massimiliano |
| Thesis Co-Supervisor: | Pardolesi, Roberto |
| Academic Year: | 2016/2017 |
| Session: | Summer |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 19 Oct 2017 08:51 |
| Last Modified: | 19 Oct 2017 08:51 |
| URI: | https://tesi.luiss.it/id/eprint/19638 |
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