The Irish economy has come a long way since the mid-1980s, when the original tax-based property incentives were introduced.
These, along with the 10 per cent rate of corporation tax, contributed to the development of the IFSC, Temple Bar, and the rejuvenation of urban areas across the country.
Previously dilapidated areas have attracted major investment and certain buildings in use for businesses attracting capital allowances, have mushroomed.
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