Global tax database highlights higher patent box expenditures

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Global tax database highlights higher patent box expenditures

Danish Mehboob
June 21 2021
GTED could help governments keep tabs on measures that signal rises in tax competition

Records from the Global Tax Expenditures Database (GTED) show higher government spending on patent box regimes, one of a few options that may continue a race to the bottom despite the OECD’s pillar one and two proposals.

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Danish Mehboob
Senior Reporter ITR
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Danish reports on all matters of direct tax and BEPS. He covers a range of tax issues in these areas and what multinationals are doing to manage the tax burdens. Danish also specialises in tax technology and data management.
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