UK takes top prize in terms of tax attractiveness. On behalf of Leem (French professional organisation for pharmaceutical companies), Landwell has published an update of its 2012 European study on the weight of general and sectoral taxation on pharmaceutical companies. Once again, France remains last in the ranking in terms of tax attractiveness, while the big European competitors (Italy, Germany, UK, Switzerland, Spain and Ireland) are still consolidating their position by developing more tax incentives. As regards competitiveness, the update of the study confirms that the already considerable gap between France and several European countries is becoming bigger - particularly with the UK, which has set up tax incentives for income from patents and which has opted for a general reduction of tax rates. In terms of purely sectoral taxes, Spain is the country for which the weight of specific taxes is the highest in comparison with global tax rates, ahead of France. By comparison, the weight of sectoral taxes varies from 34% to 65% in France but is almost zero in the UK. In conclusion, the UK is now the most attractive country, with Ireland, for pharmaceutical laboratories. They are followed by Switzerland. (IL/transl.fl)