The regimes are all different, so I wouldn't be able to say exactly how that works in each regime, but in principle, in terms of large versus small, I would see it the other way. In terms of having the patent box, some of the regimes...we talk about the BEPS project, and some of these structures are being looked at, but larger multinationals around the world often have other alternatives available to them through international structuring, being able to enjoy lower tax rates on certain types of income around commercialization, which smaller companies don't have access to.
One of the ideas behind the patent box is that it's simpler and less expensive to implement than having those types of regimes in place. While those international structures tend to be more for the larger companies, a patent box, I think in principle, could be designed such that it would have applications both large and small.