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	Summary of Irish Corporate Tax Environment Corporation Tax System Company Profits Capital Gains Tax Distribution of Profits and Irish Withholding Tax Headquarters and Holding Companies Foreign Taxes – Double Taxation Agreements Research & Development (R & D) Tax Credit Patent Royalty Exemption Stamp Duty and Capital Duty Value Added Tax Customs and Other Duties Investing from the UK in Ireland

INVESTING IN IRELAND

STAMP DUTY AND CAPITAL DUTY

There is no stamp duty on the transfer of Intellectual Property between companies. This exemption also applies to the value of any goodwill attaching to the intellectual property. Capital duty payable on the issue of shares has been abolished by the Finance Act 2006.