The draft Finance (Budget) Bill for 2019 was presented in the French Parliament on 24 September 2018 ({News-2018-09-26/P/2-previous coverage}), which includes measures for the amendment of the patent box regime to comply with BEPS Action 5, including the application of the modified nexus approach and the extension of the regime to copyrighted software. Further to these compliance changes, the Parliament is also considering a reduction in the patent box tax rate from the current 15% rate to a …