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Nexus has developed a team of economists dealing with transfer pricing issue. Nowadays, such issue has become one of the main international tax planning tool, due to increased tax laws standardization process carried out by the main States, on one hand and, on the other hand, the non discrimination principles implementation at EU level.

On 30 July 2015, the Italian Government issued a decree (the Decree) which implements the Patent Box provisions introduced by the 2015 Budget Law (Law n. 190 of 23 December 2014) and subsequently amended by Law Decree n. 3 of 24 January 2015.