After the 'Code Conduct' group on corporate taxation of the Council of the EU, the OECD has taken its turn to examine the French research-related tax credit mechanism (the French 'patent box', a tax scheme favourable to intellectual property, the French daily newspaper Le Monde reported on Friday 20 January).
Readers may recall that in November, the 'Code of Conduct' group officially informed European finance ministers of France's refusal to make changes to its 'patent box' to bring it into...