Italy has published Law No. 96 of 21 June 2017 in the Official Gazette, which converted Law Decree No. 50 of 24 April 2017 into law. Law Decree No. 50 introduced a number of urgent tax measures, including changes to the definition of "normal value" for the purpose of the arm's length principle to bring it more in line with OECD principles, excluding trademarks from Italy's patent box regime to …