[disgruntledphd2]

Nope, again this doesn't really happen any more.

Hilariously enough, because of all the anti-tax haven stuff, Ireland has ended up with the cleanest dirty shirt and now books lots of revenue from corporation tax.

[tejinderss]

Yes it does happen, search for r&d tax rebates, all Tech and Pharma companies apply for it, even though the work is not necessarily research one. I have worked in 3 MNCs and they all asked us to present our work as research instead of production

[comprev]

While working in the Netherlands I often filled out timesheets which our company presented as R&D, even though it was actual production work.

[disgruntledphd2]

Sure, but those kinds of tax credits are incredibly common across basically every developed country, so not sure why the Irish ones matter.

Full disclosure: I live in Ireland and have benefited from these credits in the past (though not at present).