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26 March 2014Patents

European Commission defends ‘patent box’ probe

The European Commission has defended its probe into schemes offering tax breaks for patentees, claiming they could benefit “highly mobile businesses” without triggering additional research and development activity.

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Patents
12 October 2020   Patent Box legislation has been very much in vogue over the last few years. At their heart, such schemes provide tax incentives to companies selling patented products. But there are questions around whether the Patent Box is achieving its lofty goals, says Matthew Smith of Mewburn Ellis.