Proposal to Introduce a US Patent Box Regime

In this article published first in the IBFD’s International Transfer Pricing Journal, Sabera Choudhury details the discussion draft of the Innovation Promotion Act of 2015 released by the US House Ways and Means Committee, which represents the first step by the United States to creating a US patent box regime to encourage research and development in the US and counter the patent box regimes already in existence in other countries. To read more, click the link below.