Ireland - Ireland’s New Knowledge Development Box
- S. Hogan; C. Austin
- International Transfer Pricing Journal, 2016 (Volume 23), No 1
- 13 January 2016
In response to the parameters articulated by the OECD under Action 5 of the BEPS project, Ireland will be the first country to introduce an OECD-compliant intellectual property box regime. The authors review the new regime and provide computational examples of how it will apply.