Ares(2016)2047368
ROOM DOCUMENT #5
Code of Conduct Group (Business Taxation)
12 April 2016
ORIGIN: Commission Services
Standstill and rollback – patent boxes
Member States’ Comments
In room document 3 of 2 February 2016 the Commission Services identified a number of issues
relating to the nexus approach which it believed needed to be clarified. Member States’ comments
on these are included in the annex to this document.
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