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What do the Patent Box changes mean for business?

Emma Barraclough, London

Earlier this week the UK and Germany agreed to propose to the OECD’s Forum on Harmful Tax Practices that countries limit the scope of schemes that offer tax breaks for patent-related profits. Here’s what happens next

The joint statement, issued by the UK’s George Osborne and Germany’s Wolfgang Schauble, comes after the UK faced pressure from some G20 and OECD states over its Patent Box regime. In particular, the UK scheme was criticised for allowing companies...

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