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At the December 10, 2013, meeting of the ECOFIN Council, it was
agreed that the EU Code of Conduct Group will review all nine
existing patent box and similar tax regimes within the EU to
determine (i) whether those regimes promote economic activity or
whether they facilitate profit shifting; and (ii) how to ensure
that the regimes of different member states are assessed in a fair
and equal manner.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
