incentive in driving innovation and prosperity. A review of patent box regimes around the world is provided, with summaries of …. Research and development incentives are therefore very important, and patent box regimes are becoming more and more popular …. However, there are also international concerns about harmful tax practices and base erosion and profit shifting (BEPS). Patent …

States and throughout the world. The refusal of the United States to negotiate over IP thus harms its own economic interests …