Confidential Information Request for Companies' Tax Advisers Concerning the Foreign Earnings Deduction (FED)

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

Question Title

* 1. Name of Practice:

Impact of Relief

Question Title

* 2. Based on your experience in advising clients, how important or otherwise do you think the FED is in terms of the following factors:

	Very Important	Important	Of Minor Importance	Not At All Important	Don't Know
Expansion of your client companies’ export sales	Expansion of your client companies’ export sales Very Important	Expansion of your client companies’ export sales Important	Expansion of your client companies’ export sales Of Minor Importance	Expansion of your client companies’ export sales Not At All Important	Expansion of your client companies’ export sales Don't Know
Ability of your client companies to penetrate new export markets	Ability of your client companies to penetrate new export markets Very Important	Ability of your client companies to penetrate new export markets Important	Ability of your client companies to penetrate new export markets Of Minor Importance	Ability of your client companies to penetrate new export markets Not At All Important	Ability of your client companies to penetrate new export markets Don't Know
Expansion of employment in Ireland by your client companies	Expansion of employment in Ireland by your client companies Very Important	Expansion of employment in Ireland by your client companies Important	Expansion of employment in Ireland by your client companies Of Minor Importance	Expansion of employment in Ireland by your client companies Not At All Important	Expansion of employment in Ireland by your client companies Don't Know
Continued investment by your client companies in their Irish operations	Continued investment by your client companies in their Irish operations Very Important	Continued investment by your client companies in their Irish operations Important	Continued investment by your client companies in their Irish operations Of Minor Importance	Continued investment by your client companies in their Irish operations Not At All Important	Continued investment by your client companies in their Irish operations Don't Know
Expansion of your client companies’ business operations in Ireland	Expansion of your client companies’ business operations in Ireland Very Important	Expansion of your client companies’ business operations in Ireland Important	Expansion of your client companies’ business operations in Ireland Of Minor Importance	Expansion of your client companies’ business operations in Ireland Not At All Important	Expansion of your client companies’ 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)

Details of Reliefs in Other Countries

Question Title

* 3. Please provide any information on similar Reliefs on income tax in other countries which you believe are relevant for this review. Please provide links or feel free to send material separately.

Other Comments

Question Title

* 4. Please indicate any other comments/views you may have of 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:

Question Title

* 5. 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 from advisers will be treated as Strictly Confidential and will be only used on a non-attributed basis. However, if you are willing for us to quote and attribute any views/comments made please indicate accordingly.

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