TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue eBrief No. 73/16 Knowledge Development Box

Following extensive consultation with stakeholders, practical guidance on the Knowledge Development Box has been issued by Revenue.

Unforeseen practical issues will arise as companies implement the policies and procedures necessary to claim relief under the KDB. As practical issues are brought to Revenue’s attention the guidelines can be updated, ensuring the regime remains as transparent as possible.

Queries in relation to the guidelines or the KDB regime should be addressed to Áine Hollingsworth (aholling@revenue.ie).

Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged.