Leyes y reglamentos en el marco del párrafo 2 del artículo 63 del Acuerdo sobre los ADPIC - Ver detalles del documento

Knowledge Development Box (Certification of Inventions) Act 2007 (Act No. 6 of 2017)
An Act providing for an additional category of assets that may be regarded as qualifying assets for the 'Knowledge Development Box' tax relief certificate, specifically small and medium-sized enterprises ("SMEs"). The Act expands the definition of IP for SMEs to include inventions that are certified by the Controller of Patents, Designs and Trademarks as being novel, non-obvious and useful.
Intellectual Property Unit Department of Enterprise, Trade and Employment trademarks@enterprise.gov.ie