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June 2011
Article
Patent Boxes: An innovative way to race to the bottom?
Type: Newspaper Articles
Published in: Vox

Governments around the world are grappling with the question of how to tax the income from intellectual property. This column asks whether offering tax breaks - called Patent Boxes after the box companies must tick on their tax forms - will lead to a race to the bottom across Europe and who, if anyone, benefits.

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