Author: Horizons

Regulation Alert: Expansion of the coverage of Preferential Income Tax for Small Low-profit Enterprises

Summary On 11 July 2018, the Chinese Ministry of Finance (MOF) and the State Administration of Taxation (SAT) jointly released the Circular on Further Expanding the Coverage of the Preferential Income Tax Policy for Small Low-profit Enterprises [Caishui 2018 No. 77] (Circular No.77). The previous RMB 500,000 upper limit on annual taxable income for small…

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La tutela del Know-how e dei segreti commerciali alla luce del Decreto legislativo 63/2018

Il furto e l'appropriazione del know-how specifico di un'impresa concorrente permettono di sfruttare l'altrui conoscenza per implementare la propria. L'impresa che se ne appropria si procura infatti un indebito vantaggio concorrenziale ed evolutivo. La problematica della tutela del know how é sempre stato argomento di notevole interesse e complessitá. Occorre innanzitutto definire brevemente cosa si…

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The protection of know-how and trade secrets in light of Italy’s Legislative Decree 63/2018

The theft and the embezzlement of one enterprise’s “know-how” by another enterprise operating in the same field enables the latter to exploit others’ knowledge in order to implement one’s own. Indeed, the company that gets a hold of it obtains a competitive and evolutionary advantage. However, the issue of the protection of know-how has always…

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