Ireland's Department of Finance has launched a public consultation on a review of the 25% research and development (R&D) tax credit, which was introduced in the Finance Act 2004 to encourage companies to undertake high-value-add R&D activity in Ireland. The consultation is seeking input/views on the following questions:
- What are the key considerations to be taken into account when deciding whether to base your R&D activity in Ireland?
- In the absence of the R&D tax credit, w…