The Knowledge Development Box: Is it time to start ‘boxing’?
What you need to know about the KDB tax relief
With the first Knowledge Development Box (KDB) claims due to be filed in the 2016 corporate tax returns in September 2017, now is the time for companies to assemble the information required to avail of the lower corporation tax rate on qualifying profits. The KDB provides for an effective corporate rate of 6.25 per cent possible (versus 12.5 per cent) on qualifying profits.
Are you entitled to avail of the KDB relief?
Firstly, ...
