217. Deputy Pearse Doherty asked the Minister for Finance to clarify the impact of Pillar Two of the OECD Agreement on the operation of the research and development tax credit regime; and in particular, the estimated increase that would be required in the percentage of qualifying expenditure under the tax credit that would be required to neutralise the impact of Pillar Two on its operation, together with the cost/savings of neutralising this impact with respect to SMEs only. [34397/23]

Summary

217. Deputy Pearse Doherty asked the Minister for Finance to clarify the impact of Pillar Two of the OECD Agreement on the operation of the research and development tax credit regime; and in particular, the estimated increase that would be required in the percentage of qualifying expenditure under the tax credit that would be required to neutralise the impact of Pillar Two on its operation, together with the cost/savings of neutralising this impact with respect to SMEs only. [34397/23]

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• Tax Credits

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