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EC review on the patent box tax regime

There has been no official confirmation of the outcome of discussions over the UK’s patent box tax regime at the meeting of the EU’s Code of Conduct Group for Business Tax on 22 October.  It appears that nothing was resolved and the matter will be reviewed again in December.

It appears that while at the EU Finance Ministers meeting ruling from the group have no legal binding, all such referrals to date have resulted in a change of tax policy by the relevant member state.



Date: 13th November, 2013
Author: Cathy Corns


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