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In January of this year the Department of Finance (the Department) launched a Public Consultation Process (the Consultation) on the proposed introduction of a corporation tax incentive for income generated from intellectual property (IP) known as the Knowledge Development Box (KDB)(see earlier blog Knowledge Development Box – Launch of Public Consultation Process – "Ireland will play fair, as it has always done, and play to win." – Minister Noonan)

The Consultation sought the views of interested parties on issues such as the scope of IP set to benefit under the regime, the calculation of qualifying income and the mechanism for applying relief. Nearly 40 written submissions were received and on 31 July the Department published a "Feedback Statement" (the Response) commenting on the views expressed as part of the Consultation and setting out possible approaches for the KDB regime.

Continue Reading Department of Finance publishes feedback on the Knowledge Development Box Consultation

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The authors of A&L Goodbody’s International Blog are law professionals in A&L Goodbody, Ireland’s leading international law firm. We have included below some summary details on each of the contributing authors. You can learn more about the FIrm by visiting our website or by getting in touch with us directly via email.

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Name: Alison Quinn
Title: Associate
Email: aquinn@algoodbody.com

Alison Quinn is an Associate in the IP & Technology Group at A&L Goodbody.

Alison is a solicitor in our group with a BComm degree from UCD and an MBS in International Business from Smurfit Business School. Alison has experience in a wide range of IP and technology matters and

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Name: Deirdre Fallon
Title: Associate
Email: dfallon@algoodbody.com  

Deirdre Fallon is an Associate within the IP & Technology Group at A&L Goodbody.

Deirdre is an Associate in our group and has a business and law degree (BBLS) from University College Dublin. Deirdre advises clients on contentious and non-contentious matters across a broad spectrum of areas, including

Name: Conor McEneaney
Title: Assistant
Email: cmceneaney@algoodbody.com 

Conor McEneaney is an Assistant Solicitor in the IP & Technology Group at A&L Goodbody. Conor is a Solicitor in our group with a Bachelor of Laws degree in Law and European Studies from the University of Limerick. Conor has experience in a wide range of IP

Name: Kate Gorey
Title: Associate
Email: kgorey@algoodbody.com

Kate Gorey is an Associate in the IP & Technology Group at A&L Goodbody. Kate has experience in both contentious and non-contentious aspects of intellectual property, information technology and data protection matters. Her contentious experience includes a recent injunction hearing before the High Court and her non-contentious

Name: Sinéad Mitchell
Title: Solicitor
Email: smitchell@algoodbody.com

Sinéad Mitchell is a Solicitor in the IP & Technology Group at A&L Goodbody.

Sinéad holds a Bachelor of Civil Law Degree and a Commercial Law Masters from UCD. Sinéad has experience in a wide range of IP and technology matters and advises clients on both contentious and

Name: Neasa Ní Ghráda
Title: Solicitor
Email: nnighrada@algoodbody.com

Neasa Ní Ghráda is an Assistant Solicitor in the IP & Technology Group at A&L Goodbody.

Neasa holds a Bachelor’s Degree in Business and Law (BBL) and a Master of Laws (LLM) in Intellectual Property Law from University College Dublin. She has also obtained a postgraduate Certificate

Name: Deirdre Roddy
Title: Associate
Email: droddy@algoodbody.com

Deirdre Roddy is an Associate within the IP & Technology Group at A&L Goodbody where she practices in both contentious and non-contentious IP and technology matters. Deirdre has experience advising clients on a wide range of areas including technology transactions, commercial contracts, trade marks, patents and copyright law

Name: Emma Wallace
Title: Solicitor
Email: ewallace@algoodbody.com

Emma is a Solicitor in the IP & Technology Group at A&L Goodbody, based in our Belfast Office.  Emma holds a law degree from the University of Cambridge having completed an Erasmus year at the Universidad Autónoma de Madrid. 

Emma also holds an LLM in European Law from