. >> last but not least, i call dr julian huppert. >> the pfizer bid for astrazeneca is driven by tax advantages. has the prime minister spoken to the us government about whether they propose any changes to their tax law, and has pfizer asked for any changes to our tax system, particularly to the patent box? >> pfizer mentioned in a letter to me, they do mention the patent box as a positive reason for wanting to invest in britain and for examining whether it could increase manufacturing in britain. of course, because of the way the patent box works, you only get the low-tax benefit if you make your investments and do research in the uk, and then exploit that research by manufacturing in the uk. i agree with the him that we should be incredibly hard-headed about this. it is an advantage that britain is a low-tax country. we used to stand in this house of commons and bemoan the fact that companies were leaving because of our high taxes. they now want to come here because of our tax system. i agree with the business secretary that that is not enough; we want the investment, the jobs and

dr. julian huppert. [shouting] >> thank you very much, mr. speaker. the pfizer bid is driven by tax advantages. has the primers are spoken to you in government as they propose any changes and has pfizer as for any changes to our tax system, particularly to the patent office the? >> pfizer mentioned in a letter to me they do mention the patent box as a positive reason for wanting to invest in britain and actually to examine whether they could increase manufacturing in britain because of course the way the patent box works is you only get the low tax benefit if you make your investment investd research in the uk and then actually explore that by manufacturing in the uk. but i agree with him we should be incredibly hardheaded about this. it's an advantage that britain is a low tax country. we used to stand in this house of commons and bemoaned the fact companies were leaving because of our high taxes. and i wanted to me because of our tax system but i agree with the business secretary that is not enough to want investment of jobs and the research that co