The Technical Aspects of the UK Patent Box Rules

Journal
Author
Obuoforibo, B.R.
Country
United Kingdom
Published Date
Issue
European Taxation 2013 (Volume 53), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author explains the technical aspects of the new UK Patent Box rules applicable to profits arising on or after 1 April 2013.