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UK Treasury defends Patent Box against Commission threat

Sophie Ashley, managing editor, TP Week

The UK’s Patent Box could face amendments because the European Commission is investigating whether it constitutes harmful tax competition with other European member states

The Commission is asking the UK government to explain and re-substantiate its Patent Box regime after some member states complained about the harmful competition it is causing, alongside similar regimes in the Netherlands, Luxembourg and Ireland.

The investigation could result...

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