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United Kingdom - The Patent Box Regime

United Kingdom
A. Gregory; A. Casley; K. Naish
International Transfer Pricing Journal, 2013 (Volume 20), No 2
25 February 2013
This article presents an overview of the new UK patent box regime that comes into effect as from 1 April 2013. The impact will be that companies will be subject to a reduced rate of tax on the portion of profits derived from qualifying intellectual property. The reduced rate is 10%. This will be phased in over four years, from 2013 to 2017.
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