“How do you think the Irish R&D tax credit can remain competitive in the evolving international tax landscape?” This is one of several pointed questions posed by the Department of Finance as part of an ongoing public consultation on the future of the state’s research and development (R&D) tax credit. Other questions solicited propose changes to make the credit operate more smoothly, and more accessible to SMEs. The review of the €600 million incentive was triggered by plans for a 15 per cent global minimum corporate tax rate. Essentially, the government wants to ensure that Ireland remains an attractive destination…

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