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Patent Boxes Come To Ireland & UK, Why Not U.S.? - Forbes

Patent Boxes Encourage R&D and Manufacturing, Taxing IP Revenues At Low Rates. Why Not Keep Them at Home Instead of Offshore?

Ireland’s Finance Minister Michael Noonan is introducing a patent box to encourage intellectual property held in Ireland. It should especially appeal to tech groups, which may get additional incentives to store data there. And what about the U.S.? A special tax incentive for IP has been considered in the U.S. One proposal would require R&D activity in the U.S., making it more limited than many countries. Yet this U.S. proposal has not come to fruition, and some say it is time for the United States to implement a patent box tax regime to encourage domestic manufacturing. The United States is at a strategic disadvantage since many countries attract industry and jobs by taxing income from intellectual property sourced there at a lower tax rate.