Dáil debates
Wednesday, 29 March 2017
Knowledge Development Box (Certification of Inventions) 2016 [Seanad]: Report and Final Stages
8:25 pm
Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source
I move amendment No. 7:
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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