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UK: Patent Box

When Should you Elect In to the Patent Box? – J A KempHow to Calculate the Patent Box Benefit – J A KempPatent Box – Are you a Qualifying Company? – J A KempPatent Box – What is Relevant IP Income? – J A Kemp 0
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Germany: ECJ holds Restriction of partial Inheritance Tax Exemption for letting of Canadian Real Property in Breach of EU Law

blogs.pwc.de/de/german-tax-and-legal-news/article/239890/ecj-restriction-of-partial-inheritance-tax-exemption-for-letting-of-canadian-real-property-in-breach-of-eu-law/curia.europa.eu/juris/document/document.jsf?text=&docid=278511&pageIndex=0&doclang=FR&mode=req&dir=&occ=first&part=1&cid=198276curia.europa.eu/juris/document/document.jsf?text=&docid=270334&pageIndex=0&doclang=EN&mode=req&dir=&occ=first&part=1&cid=15023 0
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