On Tuesday 8 November, the Code of Conduct group of the Council, which is responsible for matters relating to corporate taxation, officially notified the European finance ministers of France's refusal to make changes to its system of tax credit for research, known as a 'patent box' (tax regime favourable to patents and intellectual property), to come into line with the overall approach of the OECD.
In 2014, the Code of Conduct group agreed to change these regimes to comply with the OECD...