41:
733:) and circa 50% of the world's fleet of leased aircraft is managed through IFSC companies. Unlike some other IFSC sectors, the Aircraft Leasing sector includes high margin activities such as origination and financing as well as accounting and administration. While the sector employs around 5,000 people (1,700 directly) (versus Fund Administration at almost 10,000 jobs), and pays less than €40m in Irish corporate tax it is estimated to provide over €500m annually to the Irish Economy (from salaries and fees) making it one of the most valuable sectors in the IFSC. In May 2019, figures from the Department of Finance showed that since 2012, the net assets of the aircraft leasing industry in Ireland was close to zero (€141 billion in Irish domiciled aircraft assets offset by €141 billion in offshore financing); and that the aircraft leasing industry paid only €54 million in Irish corporation tax in 2018. The average salary of employees in the aircraft leasing sector is estimate to be in the region of €165,000.
1535:
137:
950:
584:
852:
29:
188:
760:), which serve as a hub for in-house treasury functions (i.e. cash pooling, fx hedging), for their global parent and sometimes serving as shared services centres serving multiple locations and functions (providing administration and bookkeeping functions). The level of Irish corporation tax paid by these hubs is close to €200m per annum, making it more valuable to the Irish Economy than the higher-profile IFSC Securitisation sector.
2558:
5750:
5543:
4558:
1002:(IP) assets in offshore locations (e.g. Apple used Jersey). These virtual IP assets are purchased, via intergroup loans, by the Irish subsidiary. The CAIA tool allows the Irish subsidiary to write-off this intergroup purchase against future Irish taxes. An internationally reputable accounting firm is needed to stand over the "valuation" of the virtual group IP asset in the multinational's GAAP accounts.
5373:
4806:
2710:
5230:
4702:
2550:
1626:), supported by IFSC law and accounting firms, It was estimated these US distressed funds would avoid €20 billion in Irish taxes from 2016 to 2026 on circa €40 billion of Irish investments made from 2012 to 2016 (which represented circa €80 billion in headline Irish loan balances). Matheson was exposed as using children's charities to hide their client's Section 110 SPVs.
5260:
3129:
5405:
568:), provide legal (i.e. creating fund prospectus, fund listing documents etc.) and other professional services (i.e. fund trustees, fund audit etc.) to Irish domiciled, and often Irish listed, fund structures in various Irish legal fund "wrappers" (incl. UCITs, QIAIFs, MMFs and AIFs). The IFSC is one of the largest and fastest growing locations for UCITS in Europe.
5533:
4548:
5363:
4969:
4735:
4937:
4798:
2702:
5220:
4692:
509:. However, ultimately few of these companies established offices which offered these services or relocated to Dublin in the following years and while the level of material employment has grown significantly relative to its former size, it is still well below many of the larger European financial centres in overall terms such as
5252:
3119:
5395:
1006:"It is hard to imagine any business, under the current IP regime, which could not generate substantial intangible assets under Irish GAAP that would be eligible for relief under capital allowances ." "This puts the attractive 2.5% Irish IP-tax rate within reach of almost any global business that relocates to Ireland."
2502:
4959:
4725:
4927:
2878:
Aisling
Donohue, partner with Andersen Tax in Dublin, says the issues Cosgrave raises are valid, but adds some of the structures Cosgrave highlights were closed or tweaked when authorities woke up to their unintended consequences. Others are offered elsewhere in the EU. The IFSC "has a huge amount of
340:
The "dual structure" Irish corporate tax rate, came under pressure from the EC (due to competition rules), and it was agreed that it would expire in 2005. In advance of this deadline, the Irish
Government in the 1998/1999 Finance Acts introduced a lower 12.5% corporate tax rate for the entire country
697:
which is one of the smaller players in the Irish insurance market. The IFSC occasionally provides an accounting and administration service for products sold on a pan-EU basis through the parent's main channels. The IFSC has a niche strength as a top location in the relatively small
Captive Insurance
524:
Classic fund administration (i.e. fund accounting, fund administration, fund custody and transfer agency) is the largest employer in IFSC making up almost a third of IFSC jobs and totaling almost 9,274 jobs at the last reliable study. The four largest global fund administration and custody providers
4084:
At least 125 major U.S. companies have registered several hundred subsidiaries or investment funds at 70 Sir John
Rogerson's Quay, a seven–storey building in Dublin's docklands, according to a review of government and corporate records by The Wall Street Journal. The common thread is the building's
407:
A 2015 Irish
Government IFS 2020 Strategy Paper, lists the Irish financial services sector as comprising over 400 companies, employing over 35,000 people (one third outside Dublin), with over €3.2 trillion in funds under administration, providing €2bn in taxes and €2.3bn in wages and salaries. KMPG
367:
ranking as a financial services centre to drop further to 70th in 2014 (GFI 16). IFSC institutions cited the timeliness of decisions by the
Central Bank of Ireland as having an impact on their operations. Since 2014 however, the IFSC has started to recover, rising to 31 in the 2016 GCFI 21 ranking.
293:
minority government as a
Special Purpose Agency (SPA) in November 1986. The physical manifestation of the IFSC began with the construction of three offices - The International Centre, IFSC House and La Touche House, all with distinctive green colouring. To operate in the IFSC and access the 10% tax
2368:
The simple popular story is that
Ireland used its 12.5 percent low corporate tax rate, and tax loopholes, to attract foreign multinational corporations, and built the so-called "Celtic Tiger" Irish economic boom on the back of that, helping Ireland become the single largest location outside the US
375:
to avoid all Irish taxes on their Irish domestic investments. The Irish
Government closed the "loopholes" but it was estimated that the loss in Irish tax revenues to the Irish exchequer runs to billions of euros (exceeding the value the securitisation sector ever delivered to Ireland). Discussed
615:
centre in the world. While Irish securitisation SPVs pay no effective Irish corporate taxes (SPVs are deliberately structured in this way), they are estimated to contribute over €100m annually to the Irish
Economy from fees paid to local Irish professional services firms (legal, accounting and
352:(or SPVs) collapsing added to the concern over Ireland's financial position. It did not help that these SPVs (and other IFSC type activities) produced a further distorted picture of Ireland's already precarious National Accounts statistics. The sudden drop in Dublin's ranking on the
4159:
Structure 1: The profits of the Irish company will typically be subject to the corporation tax rate of 12.5% if the company has the requisite level of substance to be considered trading. The tax depreciation and interest expense can reduce the effective rate of tax to a minimum of
2494:
277:
CEO Michael Buckley). Despite resistance from the Department of Finance (concerned about the impact on domestic tax revenues), Haughey overruled and got permission from the EU to create a special 10% tax incentive zone (the IFSC), in the 1987 Finance Act (Section 30).
2764:
206:(DDDA) which runs along North Wall Quay and Lower Mayor Street. It is an integrated development located in the centre of the city which incorporates office accommodation, educational institutions, housing, restaurants and shopping facilities including the
3154:
2287:
101:, with EU approval to apply a 10% corporate tax rate for "designated financial services activities". Before the expiry of this EU approval in 2005, the Irish Government legislated to effectively have a national flat rate by reducing the overall Irish
127:
area, the IFSC is now considered to be an "International Services Centre", covering a broader range than being purely financial. The creation and development of the IFSC is considered to be an important part of Ireland's economic growth story.
3666:
During the same period, the assets of the companies concerned increased from €65.8bn in 2012 to €141.6bn in 2016 while the industry's liabilities increased from €60.6bn in 2012 to €141.1bn in 2016. The assets in 2016 included €4.8bn in cash
781:, Prepaid Financial Services). The attraction is Ireland's beneficial tax regime for contract manufacturing (previously developed for the pharmaceutical sector in Ireland) which makes Ireland a low / zero tax centre for handling payments.
768:
This is a more diverse sector that covers classic payments companies (US credit card processing companies like Visa and MasterCard), internet and fintech payments companies (i.e. PayPal, Stripe), and other niche payment processors (i.e.
3494:
4260:
3436:
3308:
2680:
4125:
The tax deduction can be used to achieve an effective tax rate of 2.5% on profits from the exploitation of the IP purchased. Provided the IP is held for five years, a subsequent disposal of the IP will not result in a
2771:
3807:
3750:
3161:
2410:
5104:
2650:
423:
Some of the largest offices in the IFSC are those of the major Irish accounting and law firms. They have become associated with the creation and development of international tax management tools, (such as the
2283:
4380:
4292:
4009:
Round Island's legal address is in the headquarters of a Dublin law firm, Matheson Ormsby Prentice, that advertises its expertise in helping multinational companies use Ireland to shelter income from taxes.
341:
which was fully introduced from 1 January 2003, and by 1 January 2006, all remaining IFSC companies (some held their old licenses) were on a 12.5% rate. The IFSC ceased to exist as a required legal entity.
3720:
2587:
5136:
5002:
4032:
3090:
5603:
5511:
5341:
884:
areas; comprising major offices of global technology multinationals including Google, Facebook, and Amazon. Since the 2015 expansion, the term "International Services Centre" (ISC) is sometimes used.
650:
activities, aircraft leasing activities, or conducting in-house corporate treasury and fund administration functions for their parent. There are few examples of foreign banks conducting higher margin
2909:
3526:
2162:
3653:
4871:
3927:
3588:
3487:
2258:
2226:
693:. There is little insurance risk originated or underwritten in the IFSC and London remains the primary global base for these activities. The only remaining listed Irish insurance company is
3963:
3278:
2865:
3014:
119:
The original 11-hectare IFSC site has gone through several expansions to become a 37.8-hectare (93-acre) area by 2018 which is now a major European financial centre. By merging with the
521:
and many of the examples mentioned in the media outlets relate to fund domiciling, custody, treasury and more recently trading rather than investment management and investment banking.
371:
The IFSC Securitisation Sector produced a major domestic scandal when it was revealed in mid-2016 that US Distressed Debt funds (pejoratively called "vulture funds") had been using the
2194:
2800:
40:
5663:
5754:
4267:
387:
to funnel over €100bn through the IFSC. Further academic studies showed that the IFSC SPV sector was operating in an almost unregulated fashion where structures were more akin to
3562:
3429:
4757:
3300:
2672:
5694:
3777:
740:(IAA) (not exclusively IFSC focused). Aircraft Leasing Ireland (ALI) also represents the sector and is a constituent part of Financial Services Ireland (FSI) and ultimately of
5633:
5035:
4328:
4146:
1623:
396:
377:
249:
sites, taking in both financial and technology services companies. Only the area within the North Wall part of the original IFSC includes IFSC as part of a postal address.
4840:
4636:
3799:
5573:
3742:
3690:
4181:
3617:
5198:
3337:
2417:
5094:
2642:
148:(development of the 11-hectare (27-acre) site from 1987 to 1997 under the Custom House Docks Development Authority "CHDDA") comprises the area between Memorial Road,
5476:
5069:
4071:
2355:
4376:
4299:
2580:
4584:
3712:
4021:
846:
484:
5772:
5126:
4992:
3080:
923:
5595:
4238:
1556:, estimated in 2018 by academics to be the world's largest tax haven. The role that the major IFSC accounting and IFSC law firms have played in creating Irish
1039:
623:
Sometimes the securitisation sector is merged with the fund administration sector when "total funds administered" data is quoted for the IFSC (or IFS sector).
5501:
4669:
383:
The IFSC Securitisation Sector was further pressured when it was revealed in 2018 that Russian banks (some under EU and US sanctions) had also been using the
5331:
4610:
4109:
3219:
931:
5309:
2899:
980:
3893:
3519:
1587:
For example, PwC Ireland, one of the largest professional services firms in the IFSC, was identified in 2013 by Bloomberg as the "great architect" of the
2106:
The "GFCI 25 Rank vs Rating Over Time" database does not give the "Total Cities" in each GFCI survey; that is provided separately from individual surveys
1867:
5439:
4863:
3643:
3248:
2155:
1999:
3919:
3465:
4354:
3584:
2620:
2251:
2219:
2472:
2446:
1046:. The index was started in 2007 and is published twice a year; the IFSC (or Dublin) reached a high of ninth in GFCI6, and a low of 73rd in GFCI16.
3953:
3270:
2857:
3006:
1914:
1619:
799:
firms with offices and investment professionals in Ireland are mainly operated and funded by large American private equity organisations such as
600:
384:
372:
318:
4412:
3863:
2739:
752:
The corporate treasury sector primarily consists of small IFSC subsidiaries of large non-financial multi-national services organisations (e.g.
303:
1534:
5724:
3402:
2187:
1034:
based on over 29,000 financial centre assessments from an online questionnaire together with over 100 indices from organisations such as the
116:
in the 1960s. Following a period of successful regeneration the Section 23 Relief and other schemes ceased accepting new entrants from 1999.
4444:
2796:
4476:
5655:
784:
The closest trade body for the IFSC Payments sector is the Fintech Payments Association of Ireland (FPAI) (not exclusively IFSC focused).
5826:
2077:
5168:
4904:
4758:"Why Letting Section 110 SPVS Operate in the Irish Domestic Economy Will Damage Our Tax Base and Our Reputation as a 'low-tax' Economy"
4208:
3554:
4772:
556:
Fund domiciling (and distribution) is where specialist law firms, and specialist administration departments of investment firms (i.e.
5686:
3773:
1872:
611:
regime", enabled the IFSC become the largest provider of SPVs in the EU securitisation market, and has made Ireland the 4th largest
5625:
5025:
1569:
433:
356:("GFCI") from an all-time high of 10th in March 2009 (GFCI 5), to 23rd by September 2009 (GFCI 6), sparked a formal investigation.
969:
5856:
5851:
4324:
4138:
2316:
1614:
IFSC firms have also been associated with helping foreign firms avoid Irish taxes on Irish assets. In 2016, it was discovered US
1591:, the largest known legal tax avoidance structure in history, responsible shielding over US$ 100 billion annually from taxation.
4832:
4632:
1604:
as the headquarters of 125 major US multi-nationals seeking to benefit from the Irish tax system, and avoid US corporate taxes.
5565:
3996:
3682:
2528:
988:
334:
203:
4173:
3610:
1526:
of the United States from 2010 to 2014; the IFSC (or Dublin) ranked 37th overall of 45 centres in the final 2014 IFCD Index.
5190:
3370:
3330:
3047:
218:
1659:("IMF") has noted the same concern regarding governance of IFSC SPVs (and FCVs). In 2018, a former Deputy Governor of the
337:
was set up to oversee the expansion of the IFSC's site (most notable being the reclamation of the Grand Canal Basin site)
5465:
5058:
4061:
2347:
820:
726:
3081:"Zucman:Corporations Push Profits Into Corporate Tax Havens as Countries Struggle in Pursuit, Gabrial Zucman Study Says"
4580:
4519:
2837:
830:
Domestic private equity firms include Renatus and most notably Causeway Capital who were responsible for the rescue of
513:, London or Paris. Many of the notable fund and investment managers are dealing mostly with domestic businesses e.g. -
294:
rate, companies had to be approved by the Certification Advisory Committee (CAC), composed of representatives from the
3051:
972:(CAIA) BEPS tool. Apple used the CAIA BEPS tool in Q1 2015 to execute the largest BEPS action in history, causing the
918:), became important to the tax structuring of US technology firms in the IFSC. Such structures are part of a suite of
662:
from their IFSC platform (instead usually favouring their bases in London, Paris, Frankfurt or Luxembourg in Europe).
5831:
5026:"Oregon Department of Revenue made a recommendation that Ireland be included as a 'listed jurisdiction' or tax haven"
3190:
1510:
The Xinhua–Dow Jones International Financial Centers Development Index (IFCD) was a ranking of circa 45 major global
983:
that the CAIA BEPS tool can deliver for technology multinationals in the IFSC, on all their worldwide income that is
949:
363:
led some financial institutions to move operations elsewhere (as well as others who were exited) and caused Dublin's
4234:
2388:
2130:
837:
The trade body for the private equity and venture capital industry is the Irish Venture Capital Association (IVCA).
94:
for the Irish financial services industry as well as being used as an address and still being classified as an SEZ.
5836:
2284:"'The Exchange' – First new office building within Dublin's original IFSC since 2003 – to complete in October 2017"
919:
136:
4659:
4606:
4098:
408:
estimate the IFSC constitutes 7% of Irish GDP. The IFSC has now become one of Europe's most important centres for
5846:
3212:
1816:
1636:
There is evidence IFSC SPVs are used for circumvention of global sanctions, tax avoidance, and money laundering.
299:
5305:
1598:, who state that they have the largest corporate tax group of all IFSC law firms, was identified in 2013 by the
642:
Some of the world's largest banks have offices in the IFSC. Their focus is mainly on administration support for
620:
providers) who create and administer the SPVs. The sector was involved in a major domestic tax scandal in 2017.
3885:
1565:
1058:
1050:
1027:
860:
429:
364:
353:
583:
5428:
3244:
992:
221:, created by Dublin City Council ("DCC") on the dissolution of the DDDA in 2012), as an area containing the
5821:
869:
722:
3461:
968:
With the closure of the Double Irish arrangement in 2020, the most important BEPS tool in the IFSC is the
489:
The original proposal for the IFSC was that it would become a location for high-margin activities such as
330:
5816:
4525:
4350:
2825:
2612:
1965:
1826:
1656:
1519:
1043:
812:
2468:
2442:
108:
An additional primary goal of the IFSC was to assist the urban renewal and development programme of the
4085:
primary resident: Matheson, an Irish law firm that specializes in ways companies can use Irish tax law.
808:
19:
This article is about the financial centre in Dublin, Ireland. For other global financial centres, see
326:
5841:
5811:
4405:
2936:"Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network"
2082:
68:
5282:""The measurement and regulation of shadow banking in Ireland", JFRC Vol. 25 Issue: 4, pp.396-412".
4212:
3859:
3331:"Ireland: The Leading European Jurisdiction for SPVs, Structured Finance and Securitised Structures"
475:
Some of the main sectors of financial services activity carried out in the IFSC are outlined below:
5194:
3142:
New Gabriel Zucman study claims State shelters more multinational profits than the entire Caribbean
2732:
1682:
1588:
824:
737:
666:
526:
349:
257:
The concept of a low tax international financial service centre is attributed to Irish businessman
83:
5716:
3837:
3392:
2933:
1663:
stated that the risks from abuses of IFSC SPVs was not fully appreciated by the Irish Government.
456:. In 2017, a University of Amsterdam study estimated that the IFSC was one of the world's largest
5472:
5435:
5065:
1985:
1660:
1652:
800:
541:, as well as internal fund administration departments from major global investment banks such as
392:
307:
222:
44:
4469:
4437:
2551:"How much European, particularly German, money was in the Irish economy when the music stopped?"
903:), who advise both the financial multinationals and technology multinationals, operating in the
1640:
1553:
1523:
453:
360:
345:
290:
2034:
1887:
1788:
1756:
1648:
1608:
1545:
999:
851:
490:
348:
from 2008 to 2013. The IFSC was a major EU securitisation hub and the effect of billion euro
242:
149:
72:
5158:
4894:
3301:"Ireland has world's fourth largest shadow banking sector, hosting €2.02 trillion of assets"
717:
hub in the world with 14 of the top 15 aircraft lessors headquartered in Ireland (including
359:
A tightening by the Irish regulator (after a period of loose regulation) which followed the
202:
expansion (development of an additional 4.8 hectares (12 acres) from 1997 to 2007 under the
2959:
1959:
1607:
The IFSC's reputation as a global centre of tax haven activities, has seen several of the "
973:
856:
97:
It officially began in 1987 as an SEZ on an 11-hectare (27-acre) docklands site in central
8:
5596:"Payments giant Stripe adds to global expansion spree with first office in Latin America"
4177:
4105:
4099:"Ireland as a European gateway jurisdiction for China – outbound and inbound investments"
4066:
4028:
3991:
3085:
2934:
Javier Garcia-Bernardo; Jan Fichtner; Frank W. Takes; Eelke M. Heemskerk (24 July 2017).
2351:
1950:
1644:
1600:
1595:
961:
943:
935:
904:
891:, A&L Goodbody, McCann Fitzgerald, and William Fry), and accounting firms (e.g. PwC,
888:
811:. Additionally, investments and acquisitions are also made by non-domestic firms such as
631:
592:
388:
317:
which upgraded the legal and tax structures in the IFSC, and in particular created the "
2963:
1643:
finance Professor Jim Stewart, and Cillian Doyle, showed many IFSC SPVs are unregulated
4511:
2980:
2949:
2935:
1630:
1515:
910:
The legal structures created by IFSC law and accounting firms for securitization (e.g.
831:
655:
647:
617:
608:
498:
465:
274:
109:
79:
2312:
5099:
5030:
4836:
4768:
4660:"Tax avoidance clampdown expected to take in €50 million 'should yield €500 million'"
4515:
4142:
4022:"TAX JUSTICE NETWORK: Irish Subsidiary Lets Microsoft Slash Taxes in U.S. and Europe"
3958:
3648:
2985:
2833:
1761:
690:
682:
659:
282:
246:
33:
3986:
2524:
5287:
4828:
4764:
4501:
3103:
Such profit shifting leads to a total annual revenue loss of $ 200 billion globally
2975:
2967:
2940:
2765:"Built on talent: Ireland's International Financial Services Industry (page 16-17)"
2343:
2087:
1930:
1897:
1540:
1511:
1031:
881:
877:
816:
651:
169:
124:
113:
87:
76:
20:
4864:"Barnardos deny receiving funding from owner of vulture fund, Matheson Foundation"
946:
have also been identified an important developer of US tax structures in Ireland.
5095:"'Strong evidence' Ireland is facilitating tax avoidance for major banks - Oxfam"
3397:
3362:
2904:
1830:
1702:
1615:
1573:
911:
778:
550:
518:
441:
270:
207:
2673:"Banking body argues for strong signal on corporation tax rate in IFSC strategy"
4633:"Cayman Islands Law firm Walkers doubles up on Dublin office space in the IFSC"
4325:"Maples and Calder Irish Intellectual Property Tax Regime - 2.5% Effective Tax"
4139:"Maples and Calder Irish Intellectual Property Tax Regime - 2.5% Effective Tax"
3923:
3039:
2971:
2861:
2028:
1955:
1937:
1707:
1697:
859:), is the largest BEPS action in history, and led to the replacement of GDP by
796:
792:
714:
678:
643:
612:
588:
542:
538:
461:
258:
153:
5291:
2188:"Report on Ireland's Relationship with Global Corporate Taxation Architecture"
266:
184:. Within the IFSC, the original development area lies west of Commons Street.
5805:
5787:
5774:
5163:
4899:
4664:
1994:
1821:
1798:
1622:
securitization vehicles to avoid Irish taxes on their Irish investments (see
876:
The 2015 IFSC III phase saw the "financial" IFSC merge with the neighbouring
804:
571:
The trade body for the IFSC fund administration and domiciling sector is the
565:
546:
230:
102:
2733:"IFS2020 (A Strategy for Ireland's International Financial Services Sector)"
4470:"Xinhua–Dow Jones International Financial Centers Development Index (2014)"
3043:
2989:
2830:
Bean Counters: The Triumph of the Accountants and how they broke Capitalism
2056:
1973:
1892:
1877:
1561:
939:
900:
847:
Corporation tax in the Republic of Ireland § Multinational tax schemes
774:
736:
The closest related trade body for the IFSC Aircraft Leasing sector is the
694:
425:
322:
273:
and incorporated into his 1987 election manifesto (with contributions from
262:
181:
177:
165:
157:
120:
52:
3186:
395:
regulators also publicly highlighted their concerns. Discussed further in
5538:
5506:
5400:
5368:
5336:
5225:
5131:
4964:
4932:
4730:
4697:
4553:
4549:"Scion of a prominent political dynasty who gave his vote to accountancy"
3462:"Ireland wins "Domicile of the Year" at UK Captive Services Awards, DIMA"
3124:
1811:
1739:
1734:
865:
827:
takeover of Ireland's largest hotel chain Tifco in a €600m deal in 2018.
686:
469:
457:
295:
214:
3800:"Patisserie Valerie saved in buyout backed by Irish private equity firm"
2384:
2126:
1655:, and with local individuals holding hundreds of SPV directorships. The
160:
along North Wall Quay and Custom House Quay. Adjacent districts include
5364:"A third of Ireland's shadow banking subject to little or no oversight"
3038:
2252:"Section 23 Relief – Rented Residential Relief in a Tax Incentive Area"
2043:
1751:
1712:
1687:
1629:
The IFSC's growth has led to Ireland's rise in global league tables of
1035:
957:
530:
514:
187:
48:
28:
4293:"Ireland as a Location for Your Intellectual Property Trading Company"
998:
The CAIA BEPS tool requires multinationals to create virtual internal
587:
Irish Debt Securities Association (IDSA) launch in 2013 with Minister
464:
study estimated that Ireland had become the world's largest corporate
245:("SEZ") to include the full 22 hectares (54 acres) of North Lotts and
173:
3644:"Aircraft-leasing industry paid only €54m in corporation tax in 2018"
3120:"Ireland is the world's biggest corporate 'tax haven', say academics"
1557:
954:
819:
purchase of a €100m stake in the AMCS Group (in conjunction with the
557:
510:
286:
161:
75:(SEZ) on the derelict state-owned former port authority lands of the
4581:"Feargal O'Rourke Turning Ireland Into 'A Global Tax-Avoidance Hub'"
2900:"Ireland is a tax haven — and that's becoming controversial at home"
1552:
IFSC growth is closely related to concern regarding tax issues, and
4202:
3010:
2954:
1841:
1692:
896:
561:
534:
5463:
5426:
5056:
4799:"Vulture funds using charities to avoid paying tax, says Donnelly"
2581:"Dublin's IFSC What can we learn from the International Rankings?"
1793:
Irelandia Investments - (developer of low cost carriers including
5626:"European FoHF of the year: ACL Alternative Fund (Abbey Capital)"
5566:"Stripe moves Irish offices to the one building in Silicon docks"
5191:"Revealed: How vulture funds paid €20k in tax on assets of €20bn"
4997:
4607:"Law firm specialising in tax havens to create 75 jobs in Dublin"
2313:"DCC gives go-ahead for multi-million euro docklands development"
1837:
1794:
494:
91:
5534:"Former Regulator says Irish politicians mindless of IFSC risks"
3987:"Irish Subsidiary Lets Microsoft Slash Taxes in U.S. and Europe"
3713:"Carlyle Ireland team leaving to set up new private equity fund"
2858:"Irish Tax Fight Erupts as Web Summit Founder Turns Up the Heat"
887:
Some of the biggest offices in the IFSC are the law firms (e.g.
5749:
5221:"Dublin unit of US hedge fund with $ 8bn assets pays $ 125 tax"
5159:"Vulture funds pay just €8,000 in tax on €10 billion of assets"
1851:
1845:
1778:
1773:
1633:, and seen Ireland "black listed" by countries such as Brazil.
753:
730:
718:
665:
The trade body for the IFSC and non-IFSC banking sector is the
502:
416:, and ultimately became the birthplace of and global leader in
238:
98:
5127:"Loophole lets firms earning millions pay €250 tax, Dáil told"
4505:
2703:"Dublin rises eight places to 31 in financial services survey"
2348:"How Ireland became a tax haven and offshore financial centre"
4993:"Blacklisted by Brazil, Dublin funds find new ways to invest"
4261:"Ireland's Tax Regime for Investing in Intellectual Property"
3585:"Multi-billion aircraft leasing sector pays just €40m in tax"
3007:"The countries which are conduits for the biggest tax havens"
2643:"Dublin's ranking as a financial centre continues to plummet"
1883:
1783:
1577:
915:
770:
757:
591:, IDSA CEO Gary Palmer, and IDSA Chairman Turlough Galvin of
506:
501:
given its low tax rate and proximity to the major centres of
445:
281:
The CHDDA had earlier been created under the auspices of the
234:
5656:"Profts rise at Abbery Capital despite tough trading period"
5502:"IMF queries lawyers and bankers on hundreds of IFSC boards"
4507:
Treasure Islands: Tax Havens and the Med who Stole the World
4059:
1030:(GFCI), a ranking of the competitiveness of over 100 global
460:
for facilitating global corporate tax avoidance. In 2018, a
194:
4.8-hectare expansion site under construction (January 1998)
112:
area as a result of its dereliction following the advent of
5332:"More than €100bn in Russian Money funneled through Dublin"
3954:"Controversial tax strategies brainchild of O'Rourke's son"
3743:"Private equity in Ireland: market and regulatory overview"
1724:
1581:
922:(BEPS) tools that enable US technology firms to achieve an
892:
741:
703:
Dublin International Insurance & Management Association
575:(previously Dublin Funds Industry Association, or "DIMA").
449:
437:
71:
established in the 1980s as an urban regeneration area and
51:
new Dublin office and the MV Cill Airne in the foreground (
5717:"Supermancos, the fund businesses winning big from Brexit"
4693:"Matheson stops using charities to help clients avoid tax"
5464:
Professor Jim Stewart; Cillian Doyle (27 February 2018).
5057:
Professor Jim Stewart; Cillian Doyle (27 February 2018).
4960:"Oxfam says Ireland is a tax haven judged by EU criteria"
4204:
1729:
626:
The trade body for the IFSC Securitisation sector is the
604:
241:. This was further expanded by DCC in 2015 into a larger
226:
156:(including part of Crinan Strand), Guild Street, and the
5427:
Professor Jim Stewart; Cillian Doyle (12 January 2017).
5253:"Cerberus paid €1,900 tax on €77m Project Eagle profits"
3920:"Man Making Ireland Tax Avoidance Hub Proves Local Hero"
3774:"Buyout firm Renatus targets rich backers for €35m fund"
5687:"Buyout firm Renatus targets rich backer for €35m fund"
3829:
3549:
3547:
485:
Qualifying investor alternative investment fund (QIAIF)
409:
5429:"'Section 110' Companies: A Success story for Ireland"
5396:"Ireland is world's fourth-largest shadow banking hub"
4203:
Martin Brehm Christensen; Emma Clancy (21 June 2018).
3393:"Ireland confronts another tax scandal closer to home"
2495:"DDDA unveils its plan for the Grand Canal Docks area"
2416:. Dublin City Council. 5 November 2013. Archived from
1040:
Organisation for Economic Co-operation and Development
5762:
4928:"The United States' new view of Ireland: "tax haven""
4895:"Ireland named world's 6th worst corporate tax haven"
4096:
1505:
787:
478:
105:
rate from 32% to 12.5% which was introduced in 2003.
5466:"Ireland, Global Finance and the Russian Connection"
5059:"Ireland, Global Finance and the Russian Connection"
4796:
3555:"India must learn from China about aircraft leasing"
3544:
1936:
International Investment & Underwriting (IIU) -
701:
The trade body for the IFSC Insurance sector is the
5306:"How Russian Firms Funnelled €100bn through Dublin"
4833:"Why would a Vulture Fund own a Children's Charity"
452:zero-tax legal structures), leading to concerns of
5023:
4475:. Xinhua and Dow Jones. November 2014. p. 6.
4060:Damian Paletta; Kate Linebaugh (15 October 2013).
2411:"North Lotts and Grand Canal Dock Planning Scheme"
1011:KPMG, "Intellectual Property Tax", 4 December 2017
265:among others, whose ideas were later picked up by
4892:
3860:"Tax Avoidance and the Irish Balance of Payments"
3677:
3675:
2851:
2849:
1666:
5803:
4827:
4500:
4062:"Dublin Moves to Block Controversial Tax Gambit"
3984:
2893:
2891:
2889:
2887:
2342:
2225:. Office of the Chief Inspector of Taxes. 1996.
1584:zero-tax legal structures, has been chronicled.
5755:International Financial Services Centre, Dublin
4657:
4174:"New Report on Apple's New Irish Tax Structure"
3862:. Council on Foreign Relations. 25 April 2018.
3271:"Ireland is top Eurozone jurisdiction for SPVs"
2797:"Ireland continues to lead in aircraft leasing"
2770:. Irish Independent / IFS. 2014. Archived from
2369:for the declared pre-tax profits of U.S. firms.
1544:showed the IFSC was one of the world's largest
926:(ETR) of under 4% on all non-US global profits
67:) is an area of central Dublin and part of the
5284:Journal of Financial Regulation and Compliance
4861:
3886:"Breaking Down the New U.S. Corporate Tax Law"
3672:
2846:
2824:
1647:structures attracting little oversight by the
1026:The IFSC, classed as "Dublin", appears in the
304:Department of Enterprise, Trade and Employment
4726:"How do vulture funds exploit tax loopholes?"
4635:. The Sunday Business Post. 4 February 2018.
4327:. Maples and Calder Law Firm. February 2018.
3951:
3917:
3683:"Avoca bosses net over €74m after KKR buyout"
3641:
3187:"Irish Funds Association Facts & Figures"
3078:
3001:
2999:
2884:
987:to Ireland. In 2018, the European Parliament
5017:
4546:
4298:. Arthur Cox Law. April 2015. Archived from
4266:. FGS Partnership. June 2011. Archived from
3488:"Ireland as a location for aircraft leasing"
3363:"Forget Apple: Ireland's other taxing issue"
3160:. FSI and IBEC. 4 April 2014. Archived from
2443:"Dermot Desmond on the IFSC past and future"
630:(IDSA), which was founded by IFSC law firm,
315:Irish Taxes and Consolidated Act, 1997 (TCA)
233:and numerous technology companies including
5684:
4952:
4925:
4886:
4771:Submission). September 2016. Archived from
4723:
3336:. Irish Debt Securities Association. 2016.
3042:; Thomas Torslov; Ludvig Wier (June 2018).
2897:
2156:"History of the Irish Corporate Tax System"
2078:List of companies listed on Euronext Dublin
1962:) - acquired Harbourmaster Capital Partners
1611:" law firms set up in offices in the IFSC.
1021:
5308:. The Sunday Business Post. 4 March 2018.
4990:
4165:
3424:
3422:
3420:
2996:
2855:
1677:Fund Administration and Custodial Services
1548:, in facilitating corporate tax avoidance.
815:€120M takeover of Imagine Communications,
176:and the city centre lie to the west along
4690:
4400:
4398:
4090:
3117:
2979:
2953:
2820:
2818:
2586:. Dublin City Council. 16 November 2009.
2338:
2336:
2334:
1886:incorporating a majority shareholding in
410:§ Fund administration and domiciling
4984:
4462:
4235:"Ireland's Intellectual Property Regime"
4131:
3074:
3072:
1570:Capital allowances for intangible assets
1533:
970:Capital Allowances for Intangible Assets
948:
850:
582:
434:capital allowances for intangible assets
331:Capital Allowances for Intangible Assets
213:East of Guild Street down as far as the
186:
135:
39:
27:
4583:. Broadsheet Ireland. 29 October 2013.
4438:"The Global Financial Centres Index 25"
4406:"The Global Financial Centres Index 15"
4055:
4053:
3947:
3945:
3913:
3911:
3417:
2257:. Revenue Commissioners. 1 March 2018.
840:
61:International Financial Services Centre
5804:
4893:Michelle Hennessy (12 December 2016).
4430:
4395:
4317:
4209:European United Left–Nordic Green Left
4171:
4097:John Ryan; Alan Connell (March 2013).
3966:from the original on 20 September 2018
3840:from the original on 30 September 2020
3587:. Irish Independent. 3 February 2018.
3213:"IRELAND A guide to fund distribution"
3113:
3111:
3034:
3032:
3017:from the original on 13 September 2019
2815:
2331:
2182:
2180:
2150:
2148:
763:
335:Dublin Docklands Development Authority
204:Dublin Docklands Development Authority
5388:
5356:
5298:
4790:
4738:from the original on 16 November 2018
3852:
3723:from the original on 28 December 2019
3532:from the original on 19 February 2018
3442:from the original on 15 November 2017
3343:from the original on 14 November 2017
3069:
2929:
2927:
2738:. Department of Finance. March 2015.
2683:from the original on 15 February 2015
2593:from the original on 19 November 2017
2525:"German bank losses prompt IFSC raid"
2391:from the original on 24 December 2018
2379:
2377:
2307:
2305:
2165:from the original on 24 December 2018
2133:from the original on 24 December 2018
1529:
855:Apple's Q1 2015 Irish restructuring (
747:
417:
47:headquarters with the foundations of
5526:
5494:
5482:from the original on 10 October 2018
5445:from the original on 5 December 2017
5087:
5075:from the original on 10 October 2018
5050:
5024:Dearbhail McDonald (26 March 2017).
4919:
4285:
4196:
4050:
3985:Glenn R. Simpson (7 November 2005).
3942:
3908:
3225:from the original on 2 December 2017
3048:National Bureau of Economic Research
2745:from the original on 8 February 2019
2653:from the original on 28 October 2014
2264:from the original on 19 October 2019
1671:
677:The main insurance activities cover
402:
219:Docklands Strategic Development Zone
198:East of Commons Street is the later
5697:from the original on 28 August 2019
5666:from the original on 20 August 2019
5636:from the original on 20 August 2019
5606:from the original on 14 August 2019
5576:from the original on 14 August 2019
4862:Daire Courtney (24 November 2016).
4658:Paul O’Donoghue (12 October 2016).
4540:
4494:
4450:from the original on 6 October 2021
3780:from the original on 29 August 2021
3753:from the original on 6 October 2021
3693:from the original on 20 August 2019
3656:from the original on 6 October 2021
3565:from the original on 20 August 2019
3435:. FSI / Accenture. September 2010.
3132:from the original on 24 August 2018
3108:
3029:
2803:from the original on 13 August 2019
2725:
2232:from the original on 13 August 2019
2177:
2145:
1514:, and was compiled annually by the
708:
525:all have major offices in the IFSC
413:
321:" and laid the foundations for the
36:(IFSC, Custom House Quay, Dublin 1)
32:IFSC House - the former offices of
16:Financial centre in Dublin, Ireland
13:
5827:Economy of the Republic of Ireland
5727:from the original on 1 August 2019
5514:from the original on 25 March 2018
5408:from the original on 19 March 2018
5376:from the original on 19 March 2018
5344:from the original on 15 March 2018
5263:from the original on 19 March 2018
5233:from the original on 19 March 2018
5201:from the original on 19 March 2018
5171:from the original on 19 March 2018
5139:from the original on 15 March 2018
5107:from the original on 19 March 2018
4972:from the original on 24 April 2018
4907:from the original on 26 March 2018
4874:from the original on 12 April 2019
4809:from the original on 12 April 2019
4750:
4705:from the original on 26 March 2018
4672:from the original on 28 April 2019
4639:from the original on 27 March 2018
4613:from the original on 26 March 2018
4587:from the original on 29 April 2018
4528:from the original on 14 April 2019
4418:from the original on 28 April 2019
4383:from the original on 27 April 2019
4377:"GFCI 25 Rank vs Rating Over Time"
3866:from the original on 28 April 2018
3810:from the original on 30 March 2020
3623:from the original on 21 March 2018
3591:from the original on 22 March 2018
3500:from the original on 22 March 2018
3468:from the original on 23 March 2018
3311:from the original on 19 March 2018
3245:"Structured Finance (Section 110)"
3155:"Ireland's IFSC Employment Trends"
2924:
2713:from the original on 22 March 2018
2561:from the original on 23 March 2018
2531:from the original on 19 March 2018
2505:from the original on 23 March 2018
2475:from the original on 23 March 2018
2449:from the original on 23 March 2018
2374:
2302:
2290:from the original on 23 March 2018
2055:MPMF Fund Management (part of the
2049:DMS Investment Management Services
1560:-type legal structures, including
1506:Xinhua–Dow Jones Index (2010–2014)
981:sub–2.5% Irish effective tax rates
788:Private equity and venture capital
573:Irish Funds (Industry) Association
479:Fund administration and domiciling
14:
5868:
5742:
5312:from the original on 12 June 2018
5038:from the original on 14 June 2018
5005:from the original on 14 June 2018
4940:from the original on 1 March 2018
4843:from the original on 11 June 2018
4797:Marie O'Halloran (14 July 2016).
4561:from the original on 12 June 2018
4482:from the original on 3 April 2018
4215:from the original on 14 July 2018
4115:from the original on 12 July 2018
4074:from the original on 16 June 2018
3999:from the original on 16 June 2018
3952:Jesse Drucker (3 November 2013).
3930:from the original on 12 June 2018
3918:Jesse Drucker (28 October 2013).
3896:from the original on 22 July 2018
3771:
3405:from the original on 12 June 2018
3373:from the original on 27 June 2018
3281:from the original on 28 June 2018
3251:from the original on 28 July 2018
3218:. Irish Funds Association. 2016.
3189:. Irish Funds Association. 2018.
3093:from the original on 4 April 2019
3054:from the original on 2 April 2019
2879:issues around tax," said Donohue.
2623:from the original on 16 July 2015
2358:from the original on 12 June 2018
1016:
991:group called the CAIA tool, the "
934:). PwC Ireland managing partner,
628:Irish Debt Securities Association
578:
140:The original 11-hectare IFSC site
5748:
5709:
5678:
5648:
5618:
5588:
5558:
5546:from the original on 2 June 2018
5457:
5420:
5324:
5275:
4331:from the original on 16 May 2018
4184:from the original on 2 July 2018
4149:from the original on 16 May 2018
4038:from the original on 5 July 2016
3616:. PriceWaterHouseCoopers. 2018.
3525:. World Leasing Handbook. 2017.
3193:from the original on 4 June 2019
3044:"The Missing Profits of Nations"
2912:from the original on 26 May 2020
2868:from the original on 19 May 2019
2319:from the original on 2 July 2018
1624:vulture fund Irish tax avoidance
920:base erosion and profit shifting
378:vulture fund Irish tax avoidance
5245:
5213:
5183:
5151:
5119:
4855:
4821:
4724:Joe Brennan (17 October 2016).
4717:
4684:
4651:
4625:
4609:. thejournal.ie. 12 June 2012.
4599:
4573:
4369:
4357:from the original on 2 May 2018
4343:
4253:
4241:from the original on 2 May 2018
4227:
4014:
3978:
3878:
3822:
3792:
3788:– via www.thetimes.co.uk.
3765:
3735:
3705:
3635:
3603:
3577:
3512:
3480:
3454:
3385:
3355:
3323:
3293:
3263:
3237:
3205:
3179:
3147:
2789:
2757:
2695:
2665:
2635:
2613:"Heavy regulation affects IFSC"
2605:
2573:
2543:
2517:
2487:
2461:
2435:
2403:
2200:from the original on 9 May 2018
2193:. Department of Finance. 2014.
2100:
1926:Elkstone Capital - various HNWI
1817:Susquehanna International Group
938:, was credited as creating the
217:is the final part of the IFSC (
5857:Financial districts in Ireland
5852:1987 establishments in Ireland
5685:Brian Carey (7 October 2018).
4172:Fowler, Naomi (25 June 2018).
3079:Richard Rubin (10 June 2018).
3050:, Working Papers. p. 31.
2286:. Savills. 26 September 2016.
2276:
2244:
2212:
2119:
1995:Carlyle Cardinal Ireland (CCI)
1667:Notable IFSC corporate offices
1572:(CAIA) BEPS tools, as well as
1051:Global Financial Centres Index
1028:Global Financial Centres Index
979:IFSC tax law firms market the
354:Global Financial Centres Index
1:
4691:Mark Paul (2 February 2017).
4237:. BDO Ireland. October 2016.
3642:Gordon Deegan (23 May 2019).
3520:"Irish Aircraft Leasing 2017"
2898:Aidan Regan (25 April 2019).
2113:
1768:Aviation and Aircraft Leasing
813:Brookfield Asset Management's
344:The next major event was the
333:BEPS tools. In addition, the
313:The next major event was the
4991:Sujata Rao (20 March 2017).
4926:John Holden (January 2017).
4443:. Long Finance. March 2019.
4411:. Long Finance. March 2014.
3064:Appendix Table 2: Tax Havens
2527:. RTE News. 13 August 2008.
976:revision of Irish GDP data.
672:
55:, North Wall Quay, Dublin 1)
7:
4547:Fiona Reddan (8 May 2015).
4351:"Intellectual Property Tax"
2315:. RTE News. 25 March 2015.
2071:
2040:Link Fund Manager Solutions
1970:Atlantic Capital Management
1966:GoldenTree Asset Management
1880:- part of the Taxback Group
1827:Investment Technology Group
1657:International Monetary Fund
1520:Chicago Mercantile Exchange
1044:Economist Intelligence Unit
607:as the "heart of the Irish
296:Irish Development Authority
131:
10:
5873:
3118:Mark Paul (13 June 2018).
2972:10.1038/s41598-017-06322-9
2856:Dara Doyle (15 May 2019).
2025:Carne Global Fund Managers
844:
809:Oaktree Capital Management
637:
482:
468:by virtue of its use as a
397:unregulated shadow banking
252:
18:
5292:10.1108/JFRC-02-2017-0019
4353:. KPMG. 4 December 2017.
4205:"Apple's Irish Tax Deals"
4145:Law Firm. February 2018.
2161:. Ernst and Young. 2014.
2083:Offshore financial centre
1988:(formerly Avoca Capital)
1639:Research in 2017–2018 by
5832:Economy of Dublin (city)
5195:The Sunday Business Post
3493:. Grant Thornton. 2018.
3464:. DIMA. September 2017.
2471:. Finance Dublin. 2003.
2469:"Milestones of the IFSC"
2445:. Finance Dublin. 2003.
2093:
2046:Investment Fund Services
1683:State Street Corporation
1589:Double Irish arrangement
1022:GFCI ranking (2007–2019)
738:Irish Aviation Authority
713:The IFSC is the largest
667:Irish Banking Federation
599:The introduction of the
391:companies. Other former
350:special purpose vehicles
90:. The term has become a
5837:Corporate tax avoidance
5473:Trinity College, Dublin
5436:Trinity College, Dublin
5066:Trinity College, Dublin
3890:Harvard Business Review
2021:- in order of AUM(€bn)
1719:Banking & Insurance
1661:Central Bank of Ireland
1653:Central Bank of Ireland
1524:Dow Jones & Company
418:§ Aircraft leasing
393:Central Bank of Ireland
308:Central Bank of Ireland
225:as well the offices of
223:Central Bank of Ireland
45:Central Bank of Ireland
5847:Special economic zones
4379:. Long Finance. 2019.
3747:www.thomsonreuters.com
1641:Trinity College Dublin
1554:Ireland as a tax haven
1549:
1014:
965:
873:
603:in 1997, described by
596:
454:Ireland as a tax haven
361:Irish financial crisis
346:Irish financial crisis
195:
141:
56:
37:
5510:. 30 September 2016.
3401:. 11 September 2016.
3247:. PWC Ireland. 2016.
3013:. 25 September 2017.
2709:. 26 September 2016.
2649:. 22 September 2014.
2385:"History of the IFSC"
2035:Goodbody Stockbrokers
1888:Goodbody Stockbrokers
1789:SMBC Aviation Capital
1757:Goodbody Stockbrokers
1649:Revenue Commissioners
1609:offshore magic circle
1537:
1004:
1000:intellectual property
952:
854:
601:Irish Section 110 SPV
586:
491:investment management
414:§ Securitisation
385:Irish Section 110 SPV
373:Irish Section 110 SPV
319:Irish section 110 SPV
300:Department of Finance
243:special economic zone
190:
139:
73:special economic zone
43:
31:
5788:53.34944°N 6.24722°W
5757:at Wikimedia Commons
5723:. 23 February 2019.
5632:. 14 December 2016.
5572:. 24 December 2015.
5259:. 29 November 2016.
4968:. 28 November 2017.
4831:(24 November 2016).
3892:. 26 December 2017.
3806:. 14 February 2019.
3719:. 6 September 2019.
3689:. 22 February 2015.
3611:"Taking Flight 2018"
3369:. 6 September 2016.
2679:. 14 February 2015.
2501:. 1 September 1999.
2346:(11 November 2015).
1960:GSO Capital Partners
1053:ranking (2007–2019)
974:Leprechaun economics
857:leprechaun economics
841:Technology expansion
5822:Financial districts
5784: /
4778:on 14 November 2017
4273:on 24 November 2017
4178:Tax Justice Network
4106:Matheson (law firm)
4067:Wall Street Journal
4031:. 7 November 2005.
4029:Tax Justice Network
3992:Wall Street Journal
3804:www.theguardian.com
3167:on 15 November 2017
3086:Wall Street Journal
2964:2017NatSR...7.6246G
2777:on 15 November 2017
2352:Tax Justice Network
1951:Guggenheim Partners
1862:Fintech and Regtech
1836:Ion Trading Group (
1601:Wall Street Journal
1546:Global Conduit OFCs
1054:
960:(l) and PwC (Irl.)
905:Greater Dublin Area
764:Payments processing
5817:North Wall, Dublin
5793:53.34944; -6.24722
5229:. 15 August 2016.
5197:. 8 January 2017.
5167:. 8 January 2017.
4512:Palgrave Macmillan
3717:www.irishtimes.com
3277:. 19 August 2017.
2832:. Atlantic Books.
1854:(acquired by Pico)
1746:Investment Banking
1550:
1530:Tax haven concerns
1518:of China with the
1516:Xinhua News Agency
1049:
966:
924:effective tax rate
874:
868:& Cole Frank (
834:in February 2019.
832:Patisserie Valerie
748:Corporate treasury
656:investment banking
648:structured finance
618:corporate services
609:structured finance
597:
499:securities trading
196:
142:
57:
38:
5753:Media related to
5662:. 15 April 2018.
5602:. 6 August 2019.
5286:. February 2017.
5103:. 27 March 2017.
5100:Irish Independent
5031:Irish Independent
4868:Irish Independent
4143:Maples and Calder
3959:Irish Independent
3649:Irish Independent
3559:Financial Express
3307:. 18 March 2018.
3305:Irish Independent
3275:Irish Independent
2557:. 27 March 2013.
2387:. IFSC.ie. 2015.
2129:. IFSC.ie. 2018.
2068:
2067:
1929:Island Capital -
1868:First Derivatives
1762:Cantor Fitzgerald
1512:financial centres
1503:
1502:
1063:GFCI Survey Date
1032:financial centres
942:BEPS tool, while
817:Insight Partner's
691:captive insurance
683:general insurance
660:corporate finance
403:Financial sectors
283:Garret FitzGerald
247:Grand Canal Docks
164:to the north and
5864:
5842:Offshore finance
5812:Dublin Docklands
5799:
5798:
5796:
5795:
5794:
5789:
5785:
5782:
5781:
5780:
5777:
5766:
5765:
5763:Official website
5752:
5737:
5736:
5734:
5732:
5713:
5707:
5706:
5704:
5702:
5691:The Sunday Times
5682:
5676:
5675:
5673:
5671:
5660:The Sunday Times
5652:
5646:
5645:
5643:
5641:
5622:
5616:
5615:
5613:
5611:
5592:
5586:
5585:
5583:
5581:
5570:Silicon Republic
5562:
5556:
5555:
5553:
5551:
5542:. 5 March 2018.
5530:
5524:
5523:
5521:
5519:
5498:
5492:
5491:
5489:
5487:
5481:
5470:
5461:
5455:
5454:
5452:
5450:
5444:
5433:
5424:
5418:
5417:
5415:
5413:
5392:
5386:
5385:
5383:
5381:
5360:
5354:
5353:
5351:
5349:
5340:. 4 March 2018.
5328:
5322:
5321:
5319:
5317:
5302:
5296:
5295:
5279:
5273:
5272:
5270:
5268:
5249:
5243:
5242:
5240:
5238:
5217:
5211:
5210:
5208:
5206:
5187:
5181:
5180:
5178:
5176:
5155:
5149:
5148:
5146:
5144:
5123:
5117:
5116:
5114:
5112:
5091:
5085:
5084:
5082:
5080:
5074:
5063:
5054:
5048:
5047:
5045:
5043:
5021:
5015:
5014:
5012:
5010:
4988:
4982:
4981:
4979:
4977:
4956:
4950:
4949:
4947:
4945:
4923:
4917:
4916:
4914:
4912:
4890:
4884:
4883:
4881:
4879:
4859:
4853:
4852:
4850:
4848:
4829:Stephen Donnelly
4825:
4819:
4818:
4816:
4814:
4794:
4788:
4787:
4785:
4783:
4777:
4765:Stephen Donnelly
4762:
4754:
4748:
4747:
4745:
4743:
4721:
4715:
4714:
4712:
4710:
4688:
4682:
4681:
4679:
4677:
4655:
4649:
4648:
4646:
4644:
4629:
4623:
4622:
4620:
4618:
4603:
4597:
4596:
4594:
4592:
4577:
4571:
4570:
4568:
4566:
4544:
4538:
4537:
4535:
4533:
4502:Nicholas Shaxson
4498:
4492:
4491:
4489:
4487:
4481:
4474:
4466:
4460:
4459:
4457:
4455:
4449:
4442:
4434:
4428:
4427:
4425:
4423:
4417:
4410:
4402:
4393:
4392:
4390:
4388:
4373:
4367:
4366:
4364:
4362:
4347:
4341:
4340:
4338:
4336:
4321:
4315:
4314:
4312:
4310:
4305:on 23 March 2018
4304:
4297:
4289:
4283:
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4280:
4278:
4272:
4265:
4257:
4251:
4250:
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4194:
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4135:
4129:
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4103:
4094:
4088:
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4079:
4057:
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4043:
4037:
4026:
4018:
4012:
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4006:
4004:
3982:
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3949:
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3882:
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3820:
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3733:
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3730:
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3709:
3703:
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3698:
3679:
3670:
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3639:
3633:
3632:
3630:
3628:
3622:
3615:
3607:
3601:
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3598:
3596:
3581:
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3572:
3570:
3551:
3542:
3541:
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3537:
3531:
3524:
3516:
3510:
3509:
3507:
3505:
3499:
3492:
3484:
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3475:
3473:
3458:
3452:
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3441:
3434:
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3415:
3414:
3412:
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3389:
3383:
3382:
3380:
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3359:
3353:
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3348:
3342:
3335:
3327:
3321:
3320:
3318:
3316:
3297:
3291:
3290:
3288:
3286:
3267:
3261:
3260:
3258:
3256:
3241:
3235:
3234:
3232:
3230:
3224:
3217:
3209:
3203:
3202:
3200:
3198:
3183:
3177:
3176:
3174:
3172:
3166:
3159:
3151:
3145:
3144:
3139:
3137:
3115:
3106:
3105:
3100:
3098:
3076:
3067:
3066:
3061:
3059:
3036:
3027:
3026:
3024:
3022:
3003:
2994:
2993:
2983:
2957:
2931:
2922:
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2917:
2895:
2882:
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2875:
2873:
2853:
2844:
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2822:
2813:
2812:
2810:
2808:
2793:
2787:
2786:
2784:
2782:
2776:
2769:
2761:
2755:
2754:
2752:
2750:
2744:
2737:
2729:
2723:
2722:
2720:
2718:
2699:
2693:
2692:
2690:
2688:
2669:
2663:
2662:
2660:
2658:
2639:
2633:
2632:
2630:
2628:
2609:
2603:
2602:
2600:
2598:
2592:
2585:
2577:
2571:
2570:
2568:
2566:
2547:
2541:
2540:
2538:
2536:
2521:
2515:
2514:
2512:
2510:
2491:
2485:
2484:
2482:
2480:
2465:
2459:
2458:
2456:
2454:
2439:
2433:
2432:
2430:
2428:
2422:
2415:
2407:
2401:
2400:
2398:
2396:
2381:
2372:
2371:
2365:
2363:
2344:Nicholas Shaxson
2340:
2329:
2328:
2326:
2324:
2309:
2300:
2299:
2297:
2295:
2280:
2274:
2273:
2271:
2269:
2263:
2256:
2248:
2242:
2241:
2239:
2237:
2231:
2224:
2216:
2210:
2209:
2207:
2205:
2199:
2192:
2184:
2175:
2174:
2172:
2170:
2160:
2152:
2143:
2142:
2140:
2138:
2127:"About the IFSC"
2123:
2107:
2104:
2088:Dublin Docklands
2000:Causeway Capital
1801:and VivaColombia
1672:
1618:funds used IFSC
1538:A 2017 study in
1055:
1048:
1042:(OECD), and the
1012:
962:Feargal O'Rourke
936:Feargal O'Rourke
930:to Ireland (see
912:Section 110 SPVs
882:Dublin Docklands
878:Grand Canal Dock
715:aircraft leasing
709:Aircraft leasing
652:asset management
595:'s Tax Practice.
170:the Custom House
125:Grand Canal Dock
114:containerisation
88:Dublin Docklands
21:Financial centre
5872:
5871:
5867:
5866:
5865:
5863:
5862:
5861:
5802:
5801:
5792:
5790:
5786:
5783:
5778:
5775:
5773:
5771:
5770:
5761:
5760:
5745:
5740:
5730:
5728:
5721:Financial Times
5715:
5714:
5710:
5700:
5698:
5683:
5679:
5669:
5667:
5654:
5653:
5649:
5639:
5637:
5624:
5623:
5619:
5609:
5607:
5594:
5593:
5589:
5579:
5577:
5564:
5563:
5559:
5549:
5547:
5532:
5531:
5527:
5517:
5515:
5500:
5499:
5495:
5485:
5483:
5479:
5468:
5462:
5458:
5448:
5446:
5442:
5431:
5425:
5421:
5411:
5409:
5404:. 10 May 2017.
5394:
5393:
5389:
5379:
5377:
5372:. 10 May 2017.
5362:
5361:
5357:
5347:
5345:
5330:
5329:
5325:
5315:
5313:
5304:
5303:
5299:
5281:
5280:
5276:
5266:
5264:
5251:
5250:
5246:
5236:
5234:
5219:
5218:
5214:
5204:
5202:
5189:
5188:
5184:
5174:
5172:
5157:
5156:
5152:
5142:
5140:
5135:. 6 July 2016.
5125:
5124:
5120:
5110:
5108:
5093:
5092:
5088:
5078:
5076:
5072:
5061:
5055:
5051:
5041:
5039:
5022:
5018:
5008:
5006:
4989:
4985:
4975:
4973:
4958:
4957:
4953:
4943:
4941:
4924:
4920:
4910:
4908:
4891:
4887:
4877:
4875:
4860:
4856:
4846:
4844:
4826:
4822:
4812:
4810:
4795:
4791:
4781:
4779:
4775:
4760:
4756:
4755:
4751:
4741:
4739:
4722:
4718:
4708:
4706:
4689:
4685:
4675:
4673:
4656:
4652:
4642:
4640:
4631:
4630:
4626:
4616:
4614:
4605:
4604:
4600:
4590:
4588:
4579:
4578:
4574:
4564:
4562:
4545:
4541:
4531:
4529:
4522:
4499:
4495:
4485:
4483:
4479:
4472:
4468:
4467:
4463:
4453:
4451:
4447:
4440:
4436:
4435:
4431:
4421:
4419:
4415:
4408:
4404:
4403:
4396:
4386:
4384:
4375:
4374:
4370:
4360:
4358:
4349:
4348:
4344:
4334:
4332:
4323:
4322:
4318:
4308:
4306:
4302:
4295:
4291:
4290:
4286:
4276:
4274:
4270:
4263:
4259:
4258:
4254:
4244:
4242:
4233:
4232:
4228:
4218:
4216:
4211:EU Parliament.
4201:
4197:
4187:
4185:
4170:
4166:
4152:
4150:
4137:
4136:
4132:
4118:
4116:
4112:
4101:
4095:
4091:
4077:
4075:
4058:
4051:
4041:
4039:
4035:
4024:
4020:
4019:
4015:
4002:
4000:
3983:
3979:
3969:
3967:
3950:
3943:
3933:
3931:
3916:
3909:
3899:
3897:
3884:
3883:
3879:
3869:
3867:
3858:
3857:
3853:
3843:
3841:
3828:
3827:
3823:
3813:
3811:
3798:
3797:
3793:
3783:
3781:
3770:
3766:
3756:
3754:
3741:
3740:
3736:
3726:
3724:
3711:
3710:
3706:
3696:
3694:
3681:
3680:
3673:
3659:
3657:
3640:
3636:
3626:
3624:
3620:
3613:
3609:
3608:
3604:
3594:
3592:
3583:
3582:
3578:
3568:
3566:
3553:
3552:
3545:
3535:
3533:
3529:
3522:
3518:
3517:
3513:
3503:
3501:
3497:
3490:
3486:
3485:
3481:
3471:
3469:
3460:
3459:
3455:
3445:
3443:
3439:
3432:
3428:
3427:
3418:
3408:
3406:
3398:Financial Times
3391:
3390:
3386:
3376:
3374:
3361:
3360:
3356:
3346:
3344:
3340:
3333:
3329:
3328:
3324:
3314:
3312:
3299:
3298:
3294:
3284:
3282:
3269:
3268:
3264:
3254:
3252:
3243:
3242:
3238:
3228:
3226:
3222:
3215:
3211:
3210:
3206:
3196:
3194:
3185:
3184:
3180:
3170:
3168:
3164:
3157:
3153:
3152:
3148:
3135:
3133:
3116:
3109:
3096:
3094:
3077:
3070:
3057:
3055:
3037:
3030:
3020:
3018:
3005:
3004:
2997:
2932:
2925:
2915:
2913:
2905:Washington Post
2896:
2885:
2871:
2869:
2854:
2847:
2840:
2823:
2816:
2806:
2804:
2799:. Irish. 2016.
2795:
2794:
2790:
2780:
2778:
2774:
2767:
2763:
2762:
2758:
2748:
2746:
2742:
2735:
2731:
2730:
2726:
2716:
2714:
2701:
2700:
2696:
2686:
2684:
2671:
2670:
2666:
2656:
2654:
2641:
2640:
2636:
2626:
2624:
2611:
2610:
2606:
2596:
2594:
2590:
2583:
2579:
2578:
2574:
2564:
2562:
2549:
2548:
2544:
2534:
2532:
2523:
2522:
2518:
2508:
2506:
2493:
2492:
2488:
2478:
2476:
2467:
2466:
2462:
2452:
2450:
2441:
2440:
2436:
2426:
2424:
2420:
2413:
2409:
2408:
2404:
2394:
2392:
2383:
2382:
2375:
2361:
2359:
2341:
2332:
2322:
2320:
2311:
2310:
2303:
2293:
2291:
2282:
2281:
2277:
2267:
2265:
2261:
2254:
2250:
2249:
2245:
2235:
2233:
2229:
2222:
2218:
2217:
2213:
2203:
2201:
2197:
2190:
2186:
2185:
2178:
2168:
2166:
2158:
2154:
2153:
2146:
2136:
2134:
2125:
2124:
2120:
2116:
2111:
2110:
2105:
2101:
2096:
2074:
2069:
2037:Fund Management
2009:Venture Capital
1909:Managed Futures
1903:
1831:Virtu Financial
1703:Bank of America
1669:
1616:distressed debt
1574:Section 110 SPV
1532:
1508:
1066:Dublin Ranking
1024:
1019:
1013:
1010:
864:
849:
843:
790:
779:Realex Payments
766:
750:
711:
675:
640:
581:
551:Bank of America
519:Bank of Ireland
487:
481:
442:Section 110 SPV
405:
271:Charles Haughey
261:and politician
255:
208:Dublin Landings
134:
24:
17:
12:
11:
5:
5870:
5860:
5859:
5854:
5849:
5844:
5839:
5834:
5829:
5824:
5819:
5814:
5768:
5767:
5758:
5744:
5743:External links
5741:
5739:
5738:
5708:
5677:
5647:
5617:
5587:
5557:
5525:
5493:
5456:
5419:
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5355:
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5118:
5086:
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5016:
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4885:
4854:
4820:
4789:
4749:
4716:
4683:
4650:
4624:
4598:
4572:
4539:
4521:978-0099541721
4520:
4493:
4461:
4429:
4394:
4368:
4342:
4316:
4284:
4252:
4226:
4195:
4164:
4130:
4089:
4049:
4013:
3977:
3941:
3924:Bloomberg News
3907:
3877:
3851:
3821:
3791:
3772:Carey, Brian.
3764:
3749:. 1 May 2019.
3734:
3704:
3671:
3634:
3602:
3576:
3543:
3511:
3479:
3453:
3416:
3384:
3354:
3322:
3292:
3262:
3236:
3204:
3178:
3146:
3107:
3068:
3040:Gabriel Zucman
3028:
2995:
2923:
2883:
2862:Bloomberg News
2845:
2839:978-1786490285
2838:
2826:Richard Brooks
2814:
2788:
2756:
2724:
2694:
2664:
2634:
2619:. 4 May 2013.
2604:
2572:
2542:
2516:
2486:
2460:
2434:
2423:on 1 June 2019
2402:
2373:
2330:
2301:
2275:
2243:
2220:"Tax Briefing"
2211:
2176:
2144:
2117:
2115:
2112:
2109:
2108:
2098:
2097:
2095:
2092:
2091:
2090:
2085:
2080:
2073:
2070:
2066:
2065:
2061:
2060:
2053:
2052:KBA Consulting
2050:
2047:
2041:
2038:
2032:
2029:Northern Trust
2026:
2016:
2015:
2014:Draper Espirit
2006:
2005:
2002:
1997:
1992:
1989:
1980:Private Equity
1977:
1976:
1971:
1968:
1963:
1953:
1945:Private Credit
1942:
1941:
1938:Dermot Desmond
1934:
1927:
1921:Family Offices
1918:
1917:
1905:
1901:
1900:
1895:
1890:
1881:
1875:
1870:
1859:
1858:
1857:Geneva Trading
1855:
1849:
1834:
1824:
1819:
1814:
1803:
1802:
1791:
1786:
1781:
1776:
1765:
1764:
1759:
1754:
1743:
1742:
1737:
1732:
1727:
1716:
1715:
1710:
1708:JPMorgan Chase
1705:
1700:
1698:Northern Trust
1695:
1690:
1685:
1670:
1668:
1665:
1531:
1528:
1507:
1504:
1501:
1500:
1497:
1494:
1491:
1490:September 2019
1488:
1484:
1483:
1480:
1477:
1474:
1471:
1467:
1466:
1463:
1460:
1457:
1456:September 2018
1454:
1450:
1449:
1446:
1443:
1440:
1437:
1433:
1432:
1429:
1426:
1423:
1422:September 2017
1420:
1416:
1415:
1412:
1409:
1406:
1403:
1399:
1398:
1395:
1392:
1389:
1388:September 2016
1386:
1382:
1381:
1378:
1375:
1372:
1369:
1365:
1364:
1361:
1358:
1355:
1354:September 2015
1352:
1348:
1347:
1344:
1342:
1339:
1336:
1332:
1331:
1328:
1326:
1323:
1322:September 2014
1320:
1316:
1315:
1312:
1309:
1306:
1303:
1299:
1298:
1295:
1292:
1289:
1288:September 2013
1286:
1282:
1281:
1278:
1276:
1273:
1270:
1266:
1265:
1262:
1260:
1257:
1256:September 2012
1254:
1250:
1249:
1246:
1244:
1241:
1238:
1234:
1233:
1230:
1228:
1225:
1224:September 2011
1222:
1218:
1217:
1214:
1212:
1209:
1206:
1202:
1201:
1198:
1196:
1193:
1192:September 2010
1190:
1186:
1185:
1182:
1180:
1177:
1174:
1170:
1169:
1166:
1164:
1161:
1160:September 2009
1158:
1154:
1153:
1150:
1148:
1145:
1142:
1138:
1137:
1134:
1132:
1129:
1128:September 2008
1126:
1122:
1121:
1118:
1116:
1113:
1110:
1106:
1105:
1102:
1100:
1097:
1096:September 2007
1094:
1090:
1089:
1086:
1084:
1081:
1078:
1074:
1073:
1070:
1067:
1064:
1061:
1023:
1020:
1018:
1017:Global ranking
1015:
1008:
842:
839:
797:private credit
793:Private equity
789:
786:
765:
762:
749:
746:
710:
707:
679:life insurance
674:
671:
644:securitisation
639:
636:
613:shadow banking
589:Richard Bruton
580:
579:Securitisation
577:
543:JPMorgan Chase
539:Northern Trust
480:
477:
462:Gabriel Zucman
404:
401:
259:Dermot Desmond
254:
251:
154:Sheriff Street
133:
130:
15:
9:
6:
4:
3:
2:
5869:
5858:
5855:
5853:
5850:
5848:
5845:
5843:
5840:
5838:
5835:
5833:
5830:
5828:
5825:
5823:
5820:
5818:
5815:
5813:
5810:
5809:
5807:
5800:
5797:
5764:
5759:
5756:
5751:
5747:
5746:
5726:
5722:
5718:
5712:
5696:
5692:
5688:
5681:
5665:
5661:
5657:
5651:
5635:
5631:
5627:
5621:
5605:
5601:
5597:
5591:
5575:
5571:
5567:
5561:
5545:
5541:
5540:
5535:
5529:
5513:
5509:
5508:
5503:
5497:
5478:
5474:
5467:
5460:
5441:
5437:
5430:
5423:
5407:
5403:
5402:
5397:
5391:
5375:
5371:
5370:
5365:
5359:
5343:
5339:
5338:
5333:
5327:
5311:
5307:
5301:
5293:
5289:
5285:
5278:
5262:
5258:
5254:
5248:
5232:
5228:
5227:
5222:
5216:
5200:
5196:
5192:
5186:
5170:
5166:
5165:
5164:TheJournal.ie
5160:
5154:
5138:
5134:
5133:
5128:
5122:
5106:
5102:
5101:
5096:
5090:
5071:
5067:
5060:
5053:
5037:
5033:
5032:
5027:
5020:
5004:
5000:
4999:
4994:
4987:
4971:
4967:
4966:
4961:
4955:
4939:
4935:
4934:
4929:
4922:
4906:
4902:
4901:
4900:TheJournal.ie
4896:
4889:
4873:
4869:
4865:
4858:
4842:
4838:
4834:
4830:
4824:
4808:
4804:
4800:
4793:
4774:
4770:
4766:
4759:
4753:
4737:
4733:
4732:
4727:
4720:
4704:
4700:
4699:
4694:
4687:
4671:
4667:
4666:
4665:TheJournal.ie
4661:
4654:
4638:
4634:
4628:
4612:
4608:
4602:
4586:
4582:
4576:
4560:
4556:
4555:
4550:
4543:
4527:
4523:
4517:
4513:
4509:
4508:
4503:
4497:
4478:
4471:
4465:
4446:
4439:
4433:
4414:
4407:
4401:
4399:
4382:
4378:
4372:
4356:
4352:
4346:
4330:
4326:
4320:
4301:
4294:
4288:
4269:
4262:
4256:
4240:
4236:
4230:
4214:
4210:
4206:
4199:
4183:
4179:
4175:
4168:
4161:
4148:
4144:
4140:
4134:
4127:
4111:
4107:
4100:
4093:
4086:
4073:
4069:
4068:
4063:
4056:
4054:
4034:
4030:
4023:
4017:
4010:
3998:
3994:
3993:
3988:
3981:
3965:
3961:
3960:
3955:
3948:
3946:
3929:
3925:
3921:
3914:
3912:
3895:
3891:
3887:
3881:
3865:
3861:
3855:
3839:
3835:
3831:
3825:
3809:
3805:
3801:
3795:
3779:
3775:
3768:
3752:
3748:
3744:
3738:
3722:
3718:
3714:
3708:
3692:
3688:
3684:
3678:
3676:
3668:
3655:
3651:
3650:
3645:
3638:
3619:
3612:
3606:
3590:
3586:
3580:
3564:
3560:
3556:
3550:
3548:
3528:
3521:
3515:
3496:
3489:
3483:
3467:
3463:
3457:
3438:
3431:
3425:
3423:
3421:
3404:
3400:
3399:
3394:
3388:
3372:
3368:
3364:
3358:
3339:
3332:
3326:
3310:
3306:
3302:
3296:
3280:
3276:
3272:
3266:
3250:
3246:
3240:
3221:
3214:
3208:
3192:
3188:
3182:
3163:
3156:
3150:
3143:
3131:
3127:
3126:
3121:
3114:
3112:
3104:
3092:
3088:
3087:
3082:
3075:
3073:
3065:
3053:
3049:
3045:
3041:
3035:
3033:
3016:
3012:
3008:
3002:
3000:
2991:
2987:
2982:
2977:
2973:
2969:
2965:
2961:
2956:
2951:
2947:
2943:
2942:
2937:
2930:
2928:
2911:
2907:
2906:
2901:
2894:
2892:
2890:
2888:
2880:
2867:
2863:
2859:
2852:
2850:
2841:
2835:
2831:
2828:(June 2018).
2827:
2821:
2819:
2802:
2798:
2792:
2773:
2766:
2760:
2741:
2734:
2728:
2712:
2708:
2704:
2698:
2682:
2678:
2674:
2668:
2652:
2648:
2644:
2638:
2622:
2618:
2614:
2608:
2589:
2582:
2576:
2560:
2556:
2552:
2546:
2530:
2526:
2520:
2504:
2500:
2496:
2490:
2474:
2470:
2464:
2448:
2444:
2438:
2419:
2412:
2406:
2390:
2386:
2380:
2378:
2370:
2357:
2353:
2349:
2345:
2339:
2337:
2335:
2318:
2314:
2308:
2306:
2289:
2285:
2279:
2260:
2253:
2247:
2228:
2221:
2215:
2196:
2189:
2183:
2181:
2164:
2157:
2151:
2149:
2132:
2128:
2122:
2118:
2103:
2099:
2089:
2086:
2084:
2081:
2079:
2076:
2075:
2064:
2058:
2054:
2051:
2048:
2045:
2042:
2039:
2036:
2033:
2031:Fund Services
2030:
2027:
2024:
2023:
2022:
2020:
2013:
2012:
2011:
2010:
2003:
2001:
1998:
1996:
1993:
1990:
1987:
1984:
1983:
1982:
1981:
1975:
1972:
1969:
1967:
1964:
1961:
1957:
1954:
1952:
1949:
1948:
1947:
1946:
1940:family office
1939:
1935:
1933:family office
1932:
1931:Denis O'Brien
1928:
1925:
1924:
1923:
1922:
1916:
1915:Abbey Capital
1913:
1912:
1911:
1910:
1906:
1904:
1899:
1896:
1894:
1891:
1889:
1885:
1882:
1879:
1876:
1874:
1871:
1869:
1866:
1865:
1864:
1863:
1856:
1853:
1850:
1847:
1843:
1839:
1835:
1832:
1829:(Acquired by
1828:
1825:
1823:
1822:Credit Suisse
1820:
1818:
1815:
1813:
1810:
1809:
1808:
1807:
1800:
1799:Tiger Airways
1796:
1792:
1790:
1787:
1785:
1782:
1780:
1777:
1775:
1772:
1771:
1770:
1769:
1763:
1760:
1758:
1755:
1753:
1750:
1749:
1748:
1747:
1741:
1738:
1736:
1733:
1731:
1728:
1726:
1723:
1722:
1721:
1720:
1714:
1711:
1709:
1706:
1704:
1701:
1699:
1696:
1694:
1691:
1689:
1686:
1684:
1681:
1680:
1679:
1678:
1674:
1673:
1664:
1662:
1658:
1654:
1650:
1646:
1642:
1637:
1634:
1632:
1627:
1625:
1621:
1617:
1612:
1610:
1605:
1603:
1602:
1597:
1594:In addition,
1592:
1590:
1585:
1583:
1579:
1575:
1571:
1567:
1563:
1559:
1555:
1547:
1543:
1542:
1536:
1527:
1525:
1521:
1517:
1513:
1498:
1495:
1492:
1489:
1486:
1485:
1481:
1478:
1475:
1472:
1469:
1468:
1464:
1461:
1458:
1455:
1452:
1451:
1447:
1444:
1441:
1438:
1435:
1434:
1430:
1427:
1424:
1421:
1418:
1417:
1413:
1410:
1407:
1404:
1401:
1400:
1396:
1393:
1390:
1387:
1384:
1383:
1379:
1376:
1373:
1370:
1367:
1366:
1362:
1359:
1356:
1353:
1350:
1349:
1345:
1343:
1340:
1337:
1334:
1333:
1329:
1327:
1324:
1321:
1318:
1317:
1313:
1310:
1307:
1304:
1301:
1300:
1296:
1293:
1290:
1287:
1284:
1283:
1279:
1277:
1274:
1271:
1268:
1267:
1263:
1261:
1258:
1255:
1252:
1251:
1247:
1245:
1242:
1239:
1236:
1235:
1231:
1229:
1226:
1223:
1220:
1219:
1215:
1213:
1210:
1207:
1204:
1203:
1199:
1197:
1194:
1191:
1188:
1187:
1183:
1181:
1178:
1175:
1172:
1171:
1167:
1165:
1162:
1159:
1156:
1155:
1151:
1149:
1146:
1143:
1140:
1139:
1135:
1133:
1130:
1127:
1124:
1123:
1119:
1117:
1114:
1111:
1108:
1107:
1103:
1101:
1098:
1095:
1092:
1091:
1087:
1085:
1082:
1079:
1076:
1075:
1072:Dublin Score
1071:
1069:Total Cities
1068:
1065:
1062:
1060:
1057:
1056:
1052:
1047:
1045:
1041:
1037:
1033:
1029:
1007:
1003:
1001:
996:
995:" BEPS tool.
994:
990:
986:
982:
977:
975:
971:
963:
959:
956:
951:
947:
945:
941:
937:
933:
929:
925:
921:
917:
913:
908:
906:
902:
898:
894:
890:
885:
883:
879:
871:
867:
862:
858:
853:
848:
838:
835:
833:
828:
826:
822:
818:
814:
810:
806:
805:Carlyle Group
802:
798:
794:
785:
782:
780:
776:
772:
761:
759:
755:
745:
743:
739:
734:
732:
728:
724:
720:
716:
706:
704:
699:
696:
692:
688:
684:
680:
670:
668:
663:
661:
657:
653:
649:
645:
635:
633:
629:
624:
621:
619:
614:
610:
606:
602:
594:
590:
585:
576:
574:
569:
567:
566:Deutsche Bank
563:
559:
554:
552:
548:
547:Goldman Sachs
544:
540:
536:
532:
528:
522:
520:
516:
512:
508:
504:
500:
496:
492:
486:
476:
473:
471:
467:
463:
459:
455:
451:
447:
443:
439:
435:
431:
427:
421:
419:
415:
411:
400:
398:
394:
390:
386:
381:
379:
374:
369:
366:
362:
357:
355:
351:
347:
342:
338:
336:
332:
328:
324:
320:
316:
311:
309:
305:
301:
297:
292:
288:
284:
279:
276:
272:
268:
264:
260:
250:
248:
244:
240:
236:
232:
231:Credit Suisse
228:
224:
220:
216:
211:
210:development.
209:
205:
201:
193:
189:
185:
183:
179:
175:
171:
168:to the east;
167:
163:
159:
155:
151:
150:Amiens Street
147:
144:The original
138:
129:
126:
122:
117:
115:
111:
106:
104:
103:corporate tax
100:
95:
93:
89:
86:areas of the
85:
84:George's Dock
81:
78:
74:
70:
66:
62:
54:
50:
46:
42:
35:
30:
26:
22:
5769:
5729:. Retrieved
5720:
5711:
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5659:
5650:
5638:. Retrieved
5629:
5620:
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5599:
5590:
5578:. Retrieved
5569:
5560:
5548:. Retrieved
5537:
5528:
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5505:
5496:
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5422:
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5399:
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5367:
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5335:
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5314:. Retrieved
5300:
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5256:
5247:
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5224:
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5052:
5040:. Retrieved
5029:
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4837:Dáil Éireann
4823:
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4802:
4792:
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4773:the original
4769:Dáil Éireann
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4300:the original
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4092:
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4065:
4040:. Retrieved
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3980:
3968:. Retrieved
3957:
3932:. Retrieved
3898:. Retrieved
3889:
3880:
3868:. Retrieved
3854:
3844:24 September
3842:. Retrieved
3833:
3824:
3812:. Retrieved
3803:
3794:
3784:24 September
3782:. Retrieved
3767:
3755:. Retrieved
3746:
3737:
3725:. Retrieved
3716:
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3647:
3637:
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3605:
3593:. Retrieved
3579:
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3558:
3534:. Retrieved
3514:
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3482:
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3456:
3444:. Retrieved
3407:. Retrieved
3396:
3387:
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3366:
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3345:. Retrieved
3325:
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3304:
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3274:
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3239:
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3181:
3169:. Retrieved
3162:the original
3149:
3141:
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3123:
3102:
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3084:
3063:
3056:. Retrieved
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2945:
2939:
2914:. Retrieved
2903:
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2870:. Retrieved
2829:
2805:. Retrieved
2791:
2779:. Retrieved
2772:the original
2759:
2747:. Retrieved
2727:
2715:. Retrieved
2706:
2697:
2685:. Retrieved
2676:
2667:
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2646:
2637:
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2616:
2607:
2595:. Retrieved
2575:
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2121:
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5401:Irish Times
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5257:Irish Times
5226:Irish Times
5132:Irish Times
4965:Irish Times
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4803:Irish Times
4731:Irish Times
4698:Irish Times
4554:Irish Times
3125:Irish Times
2948:(1): 6246.
2707:Irish Times
2677:Irish Times
2657:23 February
2647:Irish Times
2627:23 February
2617:Irish Times
2555:Irish Times
2499:Irish Times
2395:18 February
2137:18 February
2019:Supermancos
1812:Citadel LLC
1740:Wells Fargo
1735:BNP Paribas
1645:brass plate
1620:Section 110
1566:Single malt
1059:GFCI Survey
866:Brad Setser
687:reinsurance
470:Conduit OFC
440:tools; and
430:single malt
389:brass plate
376:further in
327:Single Malt
267:Fianna Fáil
215:Point Depot
5806:Categories
5776:53°20′58″N
3814:31 January
3757:31 January
3727:31 January
3430:"The IFSC"
2955:1703.03016
2114:References
2044:Davy Group
1956:Blackstone
1752:Davy Group
1713:US Bancorp
1688:BNY Mellon
1631:tax havens
1473:March 2019
1439:March 2018
1405:March 2017
1371:March 2016
1338:March 2015
1305:March 2014
1272:March 2013
1240:March 2012
1208:March 2011
1176:March 2010
1144:March 2009
1112:March 2008
1080:March 2007
1036:World Bank
958:Enda Kenny
845:See also:
531:BNY Mellon
515:Irish Life
483:See also:
110:North Wall
80:North Wall
49:Salesforce
5779:6°14′50″W
5701:28 August
5670:20 August
5640:20 August
5610:14 August
5600:CNBC News
5580:14 August
4126:clawback.
3697:20 August
3667:deposits.
3569:20 August
2807:13 August
2268:15 August
2236:13 August
2004:Lioncourt
1558:tax haven
955:Taoiseach
673:Insurance
558:BlackRock
511:Frankfurt
466:tax haven
287:Fine Gael
162:East Wall
77:reclaimed
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1693:Citibank
1596:Matheson
1009:—
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897:Deloitte
889:Matheson
825:Apollo's
705:(DIMA).
698:market.
632:Matheson
593:Matheson
562:Citibank
535:Citibank
329:and the
306:and the
152:, Lower
132:Location
4998:Reuters
4944:1 March
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3229:1 April
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2960:Bibcode
1991:Renatus
1873:Fenergo
1838:Fidessa
1806:Trading
1795:Ryanair
989:GUE/NGL
985:shifted
953:Former
928:shifted
638:Banking
495:banking
436:(CAIA)
269:leader
253:History
174:Busáras
92:metonym
4847:1 June
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3830:"Home"
3660:23 May
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1846:Acuris
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1038:, the
916:QIAIFs
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823:) and
754:Pfizer
731:Avolon
719:AerCap
503:London
432:, and
412:, and
302:, the
298:, the
291:Labour
239:WeWork
200:IFSC 2
146:IFSC 1
99:Dublin
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1884:Fexco
1784:GECAS
1578:QIAIF
1205:GFCI9
1189:GFCI8
1173:GFCI7
1157:GFCI6
1141:GFCI5
1125:GFCI4
1109:GFCI3
1093:GFCI2
1077:GFCI1
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723:GECAS
507:Paris
446:QIAIF
285:lead
235:Yahoo
5733:2019
5703:2019
5672:2019
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5582:2019
5552:2018
5520:2018
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2918:2019
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2809:2019
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1582:ICAV
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795:and
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729:and
727:SMBC
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2968:doi
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