Brussels, 23/06/2014 (Agence Europe) - EU28 finance ministers promised on Friday 20 June to examine EU tax systems by the end of this year that make use of “patent boxes”. They adopted conclusions from report on company tax codes of conduct, but Luxembourg commented on interpretation of Criterion 3 (identifying damaging aspects of patent boxes).
The code of contact expert group did not reach consensus on how patent boxes should be interpreted, despite examining three separate...