Tax Incentives for Investment in Innovative Start-Ups and SMEs

Journal
Author
Serbini, S.; Battiloro, E.
Country
Italy
Published Date
Issue
European Taxation 2020 (Volume 60), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This contribution describes the Italian legislation on tax incentives provided to individuals and companies investing in innovative small and medium-sized enterprises (SMEs) and start-ups.