UK clarifies Patent Box changes
The UK government has clarified that it will begin work next year to change the rules on its Patent Box regime, after it submitted a joint proposal with Germany to the OECD-G20 members at the Forum on Harmful Tax Practices last month
In a written statement to MPs yesterday, the Financial Secretary to the Treasury David Gauke said the Forum (the FHTP) had welcomed the proposal, which is based on a so-called modified nexus basis for establishing what tax breaks IP owners...
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