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Ireland - Ireland’s New Knowledge Development Box

Country:
Ireland
Author:
S. Hogan; C. Austin
Issue:
International Transfer Pricing Journal, 2016 (Volume 23), No 1
Published:
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.
 
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