• Ireland launched a consultation process on a new corporation tax incentive, the Knowledge Development Box

    27-04-2015

    Following Ireland's Budget 2015, which included the Road Map for Ireland's Tax Competitiveness, the Irish Department of Finance has launched a consultation process on a new corporation tax incentive, the Knowledge Development Box (KDB).

    The Irish KDB will be based on similar patent box measures which have existed for many years in countries that compete with Ireland for foreign direct investment. The intention is for the Irish KDB to "be best in class and at a low, competitive and sustainable tax rate" while maintain its compliance with both EU and OECD requirements.

    The consultation will run for 12 weeks from 14th January 2015 until 8th April 2015.

    The actual consultation paper can be found here.

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