Does anyone have any info or know the typical corporate structures when setting up companies with patent royalty income in order to extract tax free dividends for the owners?
The law firms have various articles describing the required structure:
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And the Goodbody http://www.finance.irlgov.ie/viewdoc.asp?DocID=4815&CatID=45&m=&StartDate=01+January+2007 (report) on the patent income exemption is quite interesting.