Author archives: Stefano Battaglia

Tax regulation of “innovative” start-up companies within the Italian legal system: an overview

Index: 1. Introduction: the regulatory framework and its evolution. 2. Innovative start-ups: definition and requirements. 2.1. Cumulative requirements. 2.2. Alternate requirements. 3. “Temporary” nature of the “facilitated regime” for start-ups. Other accomplishments. 4. Tax incentives to the investment in start-up companies. 5. Tax reliefs on the remuneration of employees and directors. 6. Tax credit for the employment of highly qualified staff. 7. Innovative start-ups and “shell companies” regulation. 8. Other […]