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The Research and Development Tax Credit - The Professionals' Guide, Finance Act 2013
Available as eBook Edition only

Available
Publication Date: July 15, 2013

Author: Ken Hardy, Partner, KPMG. Editor: Ruud van der Hoeven, Director, Edwards Lifesciences.

Speaking at the launch of this book IDA Chief Executive Barry O’Leary said: “Research, Development and Innovation (RD&I) experience, expertise and capability is a key element of the value proposition which IDA uses to attract new corporations to Ireland and help sustain the existing FDI investments. In 2012 alone over €500m of RD&I investment was won for Ireland against ever increasing competition. These investments make a significant contribution to the domestic economy in terms of spend on jobs, salaries and materials.

Irish Tax Institute President Helen O’Sullivan highlighted the growth in R&D in Ireland in recent years. “The number of companies availing of the R&D tax credit has risen from fewer than 50 in its first year to over 1,600 today, an indication of the importance of the R&D tax credit to job creation and innovation”, she added.

Author and tax partner KPMG Ken Hardy emphasised the importance of innovation and its potential to generate further significant benefits the Irish economy. “R&D and the tax treatment of this activity plays a fundamental role in supporting innovation in Ireland and thus KPMG are delighted to be involved in The Research & Development Tax Credit – The Professionals’ Guide”, said Mr. Hardy.

Key Features

  • General introduction to and explanation of the R&D tax credit, including key features, documentation  requirements and how to process a claim
  • Explanation of how the regime works
  • Analysis of what are R&D activities
  • Overview and guidance on eligible expenditure
  • Guidance on how to avoid common pitfalls
  • Insight into how Revenue audit R&D claims
  • Comparisons between the Irish regime and other jurisdictions
  • Click here to view the Table of Contents for The Research & Development Tax Credit - The Professionals' Guide


The Research & Development Tax Credit – The Professionals’ Guide
is a valuable companion for tax advisers, accountants, scientific and process researchers, in-house advisers and business decision-makers. 

Author

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 is 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.

Editor

Ruud van der Hoeven is Director of European Tax and Treasury at Edwards Lifesciences, Switzerland and oversees key aspects of European direct and indirect tax compliance, audit defense, and tax accounting. Previously, Ruud worked with Integra LifeSciences, Deloitte (Dublin and Amsterdam) and Arthur Andersen (Amsterdam). Ruud holds a Master’s Degree LL.M specializing in taxation, from the University of Utrecht and a Certificate in Banking from the Dutch Institute for Banks. Ruud is an AITI Chartered Tax Adviser (CTA) and a Member of the Dutch Association of Tax Advisers (DATA).


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