The Patent Box — Unlocking The Potential In UK R&D

Law360, New York (April 23, 2013, 12:03 PM EDT) -- This month saw the introduction of the "patent box" by the U.K. government, which is an initiative to drive down corporation tax for innovative and high-tech companies in the U.K. The regime is set to see a phased reduction of U.K. corporation tax on profits earned from patents and other related forms of intellectual property to as low as 10 percent with effect from April 2017....

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