insists that R&D can be promoted through subsidies which should be given preference over patent boxes, as subsidies are less at risk of being abused by tax avoidance schemes;
vztraja, da se lahko razvoj in raziskave spodbujajo s subvencijami, ki bi morale imeti prednost pred posebnimi ureditvami za obdavčitev intelektualne lastnine, saj je pri subvencijah manjše tveganje, da bodo zlorabljene prek shem izogibanja davkom;