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...f> Within Europe, Belgium, Hungary, Luxembourg, Netherlands, Spain and the United Kingdom have also introduced similar schemes.<ref name=neo>{{cite web |url= ...=https://taxnews.ey.com/news/2020-1846-cyprus-introduces-changes-regarding-taxation-of-intangible-assets|website=Ernst & Young}}</ref> Specifically, if disposa ...

| condition_effective = Ratified by twelve [[Eurozone|eurozone states]] ...er states]] (all except Croatia and Czech Republic) including all eurozone states<ref name=signed/> ...