miércoles, 21 de enero de 2015

Ireland launches consultation on 'Knowledge Development Box'

On October 14, 2014, the Minister for Finance delivered the Irish Budget for 2015 in which he announced plans to introduce a new 'Knowledge Development Box' (KDB).  The budget did not provide a proposed tax rate for the KDB. However, a rate in the range of 5% - 6.25% may be under consideration.

The Department of Finance launched a public consultation on the KDB regime on January 14, 2015. They have requested submissions to be made on the design of the KDB with the goal of ensuring "it meets its key objective of being the most competitive in class within the agreed international parameters for fair tax competition in this area".  The consultation process runs until April 8, 2015.
Source & more info: PwC

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