Repeated pressure has not been enough to sway the French government over its patent boxes. In mid-July, the services of the European Commission updated the list of countries that have modified their intellectual property-friendly tax regimes (patent boxes).
In a document to the 'corporate taxation code of conduct' group at the Council, the Commission assesses each member state's such regimes in light of four criteria: a cut-off date for new entrants, one for existing beneficiaries, enhanced...