Publication Date: April 10, 2017
The Professional's Guide to the R&D Tax Credit, KDB and Related Reliefs is the authoritative text dealing with Irish tax reliefs for R&D and innovation.
This expertly-written publication offers essential and practical guidance on all aspects of the taxation of intellectual property.
Launching the Irish Tax Institute’s latest publication, The Professional’s Guide to the R&D Tax Credit, KDB and Related Reliefs, are Ken Hardy, Author and Partner and Head of R&D Incentives Practice, KPMG; Úna Maguire, Director of Professional Services, Irish Tax Institute; and Irish Tax Institute President Mark Barrett
Key features of the text include
- Explanation of the R&D tax credit, including analysis of what are R&D activities and eligible expenditure, documentation requirements, guidance on how to avoid common pitfalls, how to process a claim and insights into how Revenue audit R&D claims
- Analysis on what intangible assets qualify for relief and how the allowance is calculated
- Overview of the Knowledge Development Box including documentation requirements, qualifying assets, how to calculate the relief, make a claim and the interaction with the R&D tax credit
- Click here to view Table of Contents
Ken Hardy is a Partner with KPMG. He leads KPMG's R&D Tax Incentives practice and has prepared a large number of substantial R&D Tax Credit claims for multinational corporations, as well as for small and medium-sized enterprises. He also has significant experience of R&D Tax Credit audits conducted by Revenue. Ken is a founding member of KPMG’s Global R&D Tax Credits leadership team, and until recently was practice leader for Europe, Middle East and Africa. He also leads KPMG’s Tax Depreciation practice where he provides capital allowances advice to corporate and individual clients with Irish and international property interests.
Ruud van der Hoeven is Senior Director, Head of Tax Europe & Middle East at Johnson Electric, Switzerland and oversees key aspects of European and Global direct and indirect tax, tax compliance, audit defense, and tax accounting. Previously, Ruud worked with Edwards LifeSciences (Head of Tax & Treasury Europe), Integra LifeSciences (Head of European Taxes), Deloitte (Dublin and Amsterdam) and Arthur Andersen (Amsterdam). Ruud holds a Master’s Law Degree LL.M specialising in taxation, from the University of Utrecht and a Certificate in Banking from the Dutch Institute for Banks. Ruud is a Chartered Tax Adviser (CTA), a Member of the Dutch Association of Tax Advisers (DATA) and an affiliate of the Association of Chartered and Certified Accountants (ACCA).
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