Confidential Information Request for Companies Utilising the Foreign Earnings Deduction (FED) Survey

Please find below a confidential information request concerning a review of the Foreign Earnings Deduction (FED) which Indecon International Consultants are undertaking for the Department of Finance. Your assistance with this study is very important and greatly appreciated.

All responses received will be treated as Strictly Confidential and Anonymous. Responses will not be considered individually but will be combined with other responses received, and will only be used for the purposes of this research.

Confidential Background Details for Statistical Analysis Purposes

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* 1. Sector in which your company operates:

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* 2. Number of employees claiming the FED in 2018:

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* 3. Total number of employees in your company’s Irish operations in 2018:

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* 4. Total Annual Exports in 2018 from your Company in Emerging Markets which Qualify for FED: €

Impact of Relief

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* 5. Based on the experience of your company, how important or otherwise was the FED in terms of the following:

	Very Important	Important	Of Minor Importance	Not At All Important	Don't Know
Expansion of your company’s overall export sales	Expansion of your company’s overall export sales Very Important	Expansion of your company’s overall export sales Important	Expansion of your company’s overall export sales Of Minor Importance	Expansion of your company’s overall export sales Not At All Important	Expansion of your company’s overall export sales Don't Know
Expansion of your company’s exports in emerging markets	Expansion of your company’s exports in emerging markets Very Important	Expansion of your company’s exports in emerging markets Important	Expansion of your company’s exports in emerging markets Of Minor Importance	Expansion of your company’s exports in emerging markets Not At All Important	Expansion of your company’s exports in emerging markets Don't Know
Ability of your company to penetrate new export markets	Ability of your company to penetrate new export markets Very Important	Ability of your company to penetrate new export markets Important	Ability of your company to penetrate new export markets Of Minor Importance	Ability of your company to penetrate new export markets Not At All Important	Ability of your company to penetrate new export markets Don't Know
Expansion of employment in Ireland by your company	Expansion of employment in Ireland by your company Very Important	Expansion of employment in Ireland by your company Important	Expansion of employment in Ireland by your company Of Minor Importance	Expansion of employment in Ireland by your company Not At All Important	Expansion of employment in Ireland by your company Don't Know
Continued investment by your company in its Irish operations	Continued investment by your company in its Irish operations Very Important	Continued investment by your company in its Irish operations Important	Continued investment by your company in its Irish operations Of Minor Importance	Continued investment by your company in its Irish operations Not At All Important	Continued investment by your company in its Irish operations Don't Know
Expansion of your company’s business operations in Ireland	Expansion of your company’s business operations in Ireland Very Important	Expansion of your company’s business operations in Ireland Important	Expansion of your company’s business operations in Ireland Of Minor Importance	Expansion of your company’s business operations in Ireland Not At All Important	Expansion of your company’s business operations in Ireland Don't Know
Other (please specify)	Other (please specify) Very Important	Other (please specify) Important	Other (please specify) Of Minor Importance	Other (please specify) Not At All Important	Other (please specify) Don't Know

Other (please specify)

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* 6. Please indicate if your company has annual exports in any of the following markets:

	Yes	No
Brazil	Brazil Yes	Brazil No
Russia	Russia Yes	Russia No
India	India Yes	India No
China	China Yes	China No
South Africa	South Africa Yes	South Africa No
Egypt	Egypt Yes	Egypt No
Algeria	Algeria Yes	Algeria No
Senegal	Senegal Yes	Senegal No
Tanzania	Tanzania Yes	Tanzania No
Kenya	Kenya Yes	Kenya No
Nigeria	Nigeria Yes	Nigeria No
Ghana	Ghana Yes	Ghana No
Democratic Republic of Congo	Democratic Republic of Congo Yes	Democratic Republic of Congo No
Japan	Japan Yes	Japan No
Singapore	Singapore Yes	Singapore No
Republic of Korea	Republic of Korea Yes	Republic of Korea No
Saudi Arabia	Saudi Arabia Yes	Saudi Arabia No
United Arab Emirates	United Arab Emirates Yes	United Arab Emirates No
Qatar	Qatar Yes	Qatar No
Bahrain	Bahrain Yes	Bahrain No
Malaysia	Malaysia Yes	Malaysia No
Indonesia	Indonesia Yes	Indonesia No
Vietnam	Vietnam Yes	Vietnam No
Thailand	Thailand Yes	Thailand No
Chile	Chile Yes	Chile No
Oman	Oman Yes	Oman No
Kuwait	Kuwait Yes	Kuwait No
Mexico	Mexico Yes	Mexico No
Columbia	Columbia Yes	Columbia No
Pakistan	Pakistan Yes	Pakistan No

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* 7. In absence of the FED, what would have been the impact, if any, on total exports by your company?

No Impact

1% - 5% lower

6% - 10% lower

11% - 20% lower

Other (please specify)

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* 8. Please indicate any other comments/views you may have on the FED. We would, in particular, like you to give your views on the following issues:

- The continued relevance of the incentive:

- The particular features of the Programme including the level of tax relief available, the method by which the tax relief is given, the interaction of the Scheme with the PAYE system and the list of eligible countries:

- The overall impact / benefits of the scheme:

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* 9. Please also outline any views you have for changes in the FED.

Thank you very much for assisting in this confidential information request which will provide you with a direct input to policy. All individual responses will be treated on a non-attributed basis in our report and individual responses will not be shared with any other parties.

Please ensure to select "Done" below to ensure your response will be submitted successfully.

If you have any queries regarding the survey, please contact Brian O'Connell, Director with Indecon, at e-mail: boconnell@indecon.ie