Ireland’s Knowledge Development Box

Ireland has introduced a new Knowledge Development Box (“KDB”) tax regime which provides for an effective corporation tax rate of only 6.25% on qualifying profits.  The KDB is a positive development for Irish FDI and innovation and adds to Ireland’s...

Irish Finance Bill 2015 – international aspects

Following on from the release of Budget 2016, the Irish Finance Bill 2015 was published on 22 October 2015.  The Bill outlines the underpinning legislation for measures announced in the Budget together with a number of unannounced provisions.  A number of important...