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Flagpost is a blog on current issues of interest to members of the Australian Parliament

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Ireland announces a special tax rate for 'Knowledge Development Box'

Following the announcement regarding the new policy framework set out in the ‘Road Map for Ireland’s Tax Competitiveness’ as published in October 2014, the Irish government declared on 13 October 2015 that from next year it would cut the corporate tax rate to 6.25 per cent from the existing 12.5 per cent for revenues tied with companies’ patents and certain intellectual property (IP).  Read more...

New psychoactive substances: Key challenges and responses

As outlined in an earlier FlagPost, the availability and use of new psychoactive substances (NPS) have increased globally over the past decade. This has created new public health and law enforcement challenges that existing frameworks have failed to address, prompting a search for workable alternatives.False sense of safety associated with use NPS are often marketed as ‘legal highs’ and professionally packaged, which can give the impression that they are safer to use than illicit drugs with similar effects. However, very little is known about their health impacts, partly due to the dynamic nature of the market and because the content and concentration of different batches of the same branded... Read more...

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