Brussels, 26/03/2007 (Agence Europe) - On Friday, the European Commission decided to send a reasoned opinion to Ireland requesting it to change its tax law provision by which patent royalties are tax exempt only if research leading to the patent was carried out in Ireland. The Commission believes that this provision is incompatible with the freedom of establishment and the free movement of services. Indeed, it considers that the provision dissuades Irish companies and individuals from...