Also worth mentioning in the case of Ireland the KDB, whereby you can get an effective 6.25% rate on your corporation tax for certain R&D heavy activities (soft

Also worth mentioning in the case of Ireland the KDB, whereby you can get an effective 6.25% rate on your corporation tax for certain R&D heavy activities (software etc.). This would be advantageous I think for most smaller businesses HNers are typically involved in if they wish to operate in the EU.