Oireachtas Joint and Select Committees
Thursday, 9 March 2017
Select Committee on Jobs, Enterprise and Innovation
Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage
2:00 pm
Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source
I move amendment No. 5:
In page 15, between lines 3 and 4, to insert the following:“Review and scrutiny19. The Minister shall, as part of the annual Budget process, produce a report on the operation of the KDB including a consideration of the intersection of the KDB with other tax expenditure measures and its impact on the delivery of an effective tax rate for corporations.”.
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