Italy has published Law No. 96 of 9 August 2018 in the Official Gazette, which converts Law Decree No. 87 of 12 July 2018 into law ({News-2018-08-01/A/2-previous coverage}). The measures of the Law Decree are generally maintained in the final Law, although some amendments have been made. This includes a change in the new rules for the restriction/recapture of the additional allowance for digital technology to provide that in relation to the restriction on assets that are intended to be used …