Glaxo has cited the country's new patentbox as a lure.
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Backers are pushing the patentbox as a step forward.
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In 2009 it set up the patentbox -a vast new tax avoidance vehicle.
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Just one egg was laid in that patentbox.
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He said the evidence links patentbox policies to increased patent activity, but not necessarily to job growth.
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Merrill said the evidence links patentbox policies to increased patent activity, but not necessarily to job growth.
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Several European Union countries have embraced the patentbox and the United Kingdom is set to adopt it next year.
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The UK also offers a special 10% " patentbox" tax on products derived from research in the UK.
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The UK also offers a special 10% " patentbox" tax on profits derived from UK inventions and discoveries.
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Other widely publicised tax breaks such as the ' patentbox' special tax rate for income from intellectual property mimic concessions elsewhere.
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It is also attracted by the " patentbox", a lucrative tax break for new products developed in the UK.
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The UK government's tax breaks for research and development - known as the patentbox - are also a big draw.
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A bipartisan pair of U.S. lawmakers this week introduced a patentbox bill with a 10 percent tax for qualifying income.
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Typically, a patentbox tax system will ignore a large chunk of earnings made on a product which contains a patented item.
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He pointed to the patentbox -a lucrative tax break for new drugs developed in the UK, which has also caught Pfizer's eye.
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He highlighted the UK's " patentbox", introduced by chancellor George Osborne, which allows companies to pay just 10% tax on products derived from UK research.