RAND Europe Science, Technology and Innovation Research
For example, Belgium reduced the tax rate from 34 to 6.8% in 2007, Netherlands from 31.5 to 10% in 2007, Luxembourg from 30.4 to 5.9% in 2008, and the UK from 30 to 24% in 2013 (Griffith et al. 2014). We call on countries that have a high proportion of foreign ownership of patents to … Read more