TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Tax Incentives for R&D

The European Commission has adopted a Communication on the more effective use of tax incentives in favour of R&D.

The Communication clarifies the legal conditions arising from EU case law and sets out some basic principles and good practices for the design of tax incentives for R&D. It encourages Member States to improve the use and coordination of tax incentives on specific R&D issues.

More information on the Communication towards a more effective use of tax incentives in favour of R&D is available at Section 2.16.