Patent boxA patent box—also referred to as intellectual property (IP) regime—taxes business income earned from IP at a rate below the statutory corporate income tax rate, aiming to encourage local research and development. Many patent boxes around the world have undergone substantial reforms due...

Spotify will begin showing in-app pricing information for iPhone users in the European Union starting today, following a yearslong legal battle against Apple. In an update to an old blog post, Spotify says that EU iPhone users will now see things like promotional offers and pricing information...

Goldman Sachs Group Inc. economists gamed out the potential economic implications of a Republican or Democratic victory in the November elections, cautioning that US GDP faces a hit in the case of a win for Donald Trump. "We estimate that if Trump wins in a sweep or with divided government, the...