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Patent box regimes set for reform after UK-Germany deal

Matthew Gilleard, editor, International Tax Review

The scope of the UK Patent Box regime is to be restricted after Germany and the UK agreed to reduce the competitive advantages the scheme provides. The restrictions are likely to be extended to other European IP tax regimes

UK Patent BoxGermany, a long-time opponent of patent box regimes and of aggressive tax competition more generally, has convinced the UK to reduce the scope of its Patent Box ahead of the G20 meeting in Brisbane this week.

The UK has agreed...

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