Here's a scheme Labor should ditch in its bid to boost productivity. It's the 'patent box'
The French-style IP box: reform of the tax regime on the proceeds from the sale or licensing of patents (Art. 14 of the FLP - new Article 238 of the CGI)
A new era for the UK patent box | TaxScape | Deloitte | Deloitte
25% of companies missing out on patent tax relief | Accountancy Daily
A closer look at France's patent box regime | Managing Intellectual Property
Patent Box Regimes in Europe | Intellectual Property Tax | Tax Foundation