Wednesday, 11 February 2015

From tax break to breaking the box: an article

Via Chris Torrero comes a link to this item posted on Economia last week. Entitled "Closing the loophole: Tax breaks on IP and patents", by Liz Loxton, it discusses winding down the current Patent Box regimes in countries that have adopted unacceptable and market-distorting regimes for patent-based tax breaks and draws attention to an issue that this blogger had hitherto overlooked: the potentially damaging effect of reform on whichever countries are first to dismantle their Patent Box systems while other jurisdictions still have theirs in place.

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