The regime only applies to corporation tax. This is of no interest to small companies not liable for corporation tax. The regime moreover only provides for a lower tax on profits, so the technique underlying the patent application/the patent must at some point become profitable. In order to be eligible for the tax reduction it is generally necessary to apply modified accounting procedures. In the case of smaller commercial interests this could represent a problem in practice which is not outweighed by the eventual reduction in corporation tax. An additional problem is that by no means all small and medium-sized companies apply for patents on their inventions. Research by KPMG and Microsoft (2006) has shown that only about 40% of European small and medium-sized companies apply for a patent on inventions suitable for patenting.