Transcription of R&D - EY
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R&D - EY
R&D. Tax incentives An IDA Perspective on Research & Development Leo Clancy, 10th September 2014. Where does IDA Fit? Department of Jobs, Enterprise & Innovation Building Irish Supporting Indigenous Supporting Multinational Academic Base Irish Companies Companies in Ireland 1. IDA Ireland Business Focus Information Communication Technology Global Business Services Life Sciences & Food High Value Engineering, Industrial &. Manufacturing Clean Industries Content Industry, Consumer Research, Development & Business Services & Innovation International Financial Services 3. Why is R&D Important? 4. Agency Supported Foreign Owned Companies ..directly employed 172,326, and a further estimated 124,000 indirectly in 2013..contributed 72 percent to total corporation tax revenues in 2012..spent billion on materials and services sourced in Ireland (2012).
11 The R&D incentive in the current environment Page 30 10 September 2014 Optimising your R&D incentives 25% Credit available on qualifying incremental R&D expenditure Allowable against Irish corporation tax Where excess credit is available the excess will be refunded per below 25% Credit available on qualifying incremental R&D expenditure
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