When it comes to attracting businesses interested in the creation, use and exploitation of Intellectual Property (IP), Ireland has pushed itself up the rankings in recent years. ''The R&D credits have been intelligently improved in successive Finance Acts, says Donal Leahy, director with Baker Tilly Ryan Glennon.
However he cautions, ''On the ground, the mechanics of claiming R&D credits can prove a draw on resources and time-consuming for companies, especially smaller indigenous companies...
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