Dáil debates

Wednesday, 29 March 2017

Knowledge Development Box (Certification of Inventions) 2016 [Seanad]: Report and Final Stages

 

8:25 pm

Photo of Richard Boyd BarrettRichard 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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