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

Photo of Richard Boyd BarrettRichard 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 scrutiny
19. 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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