A niche blog dedicated to the issues that arise when supplementary protection certificates (SPCs) extend patents beyond their normal life -- and to the respective positions of patent owners, investors, competitors and consumers. The blog also addresses wider issues that may be of interest or use to those involved in the extension of patent rights. You can email The SPC Blog here

Thursday, 3 February 2011

"Patent box" tax incentives and SPCs in the UK

I've been reviewing the UK government's proposed "patent box" tax incentive this week (click here) with my tax colleagues and have found no mention of SPCs at all.

I am sure UK pharma and biotech have not overlooked the issue and would imagine that responses to the proposal, due this month, will pick this point up, but I am curious to know how SPCs are treated in other jurisdictions with patent box tax incentives...Belgium and the Netherlands to name two. All information gratefully received!

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