Guidance note: Accounting for R&D tax credits | KPMG | IE

Guidance note: accounting for R&D tax credits

Guidance note: accounting for R&D tax credits

The R&D tax credit was first introduced in 2004 and since then has been amended and enhanced frequently.

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The R&D Tax Credit is available to companies and groups subject to Irish taxation that undertake qualifying R&D activities in the European Economic Area (EEA). In the case of an Irish resident company, the tax credit is only available if the R&D expenditure is not otherwise available for foreign tax benefit.

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