50 Deputy Catherine Murphy asked the Minister for Finance if, in the drafting of the new facility detailed in section 766 of the Finance Bill 2012, whereby amounts paid by companies to unconnected third parties to carry out research and development activities are eligible for a specified tax credit, he considered including a requirement for companies to source such research and development activities from Irish-based third parties as a first resort; his views on the viability of this proposal, specifically in relation to the potential economic activity which may be generated here as a result; and if he will make a statement on the matter. [9884/12]

Summary

50 Deputy Catherine Murphy asked the Minister for Finance if, in the drafting of the new facility detailed in section 766 of the Finance Bill 2012, whereby amounts paid by companies to unconnected third parties to carry out research and development activities are eligible for a specified tax credit, he considered including a requirement for companies to source such research and development activities from Irish-based third parties as a first resort; his views on the viability of this proposal, specifically in relation to the potential economic activity which may be generated here as a result; and if he will make a statement on the matter. [9884/12]

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• Tax Reliefs

  xml · EN · 22 February 2012

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