Relocation tax planning

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again

  1. Why is Ireland uniquely placed for relocation following Brexit?

  2. When are individuals ordinarily tax resident in Ireland?

  3. To what is the term 'domicile' analogous?

  4. To whom is transborder relief relevant?

  5. What happens when the conditions for the Special Assignee Relief Programme are satisfied?

  6. What happens when entrepreneur relief is applied?

  7. For what is a company resident in Ireland liable?

  8. What does the Knowledge Development Box offer?

  9. How are qualifying profits determined for the Knowledge Development Box offer?

  10. If they were profits made from patented inventions Who can qualify for relief from corporation tax for the first three years?