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ARTICLE · 10 MARCH 1997

A Tax Centre For Intellectual Property Rights

A&L Goodbody
Explore more from A&L Goodbody

IrelandMedia, Telecoms, IT, Entertainment
A briefing from The Intellectual Property Unit, A & L Goodbody
Solicitors.

BACKGROUND

Multinational corporations operating in the computer, telecommunications, pharmaceutical, chemical and healthcare sectors usually own very valuable intellectual property rights. More and more of these multinational corporations are considering how best to maximise the economic benefits from these valuable rights. Ireland offers significant advantages as a location for a multinational corporation to exploit its intellectual property rights.

LOCATING IN IRELAND: 10% TAX IN SHANNON

The main advantage is the favourable tax regime. The standard rate of corporation tax in Ireland is 38%. Certain trading activities conducted within the Shannon Airport Area are however, eligible for a specially reduced corporation tax rate of 10% until 31st December, 2005. Eligible activities include:

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