Ireland as a tax haven: Difference between revisions

238:'''Ireland''' has been labelled a '''tax haven''' or '''corporate tax haven''' in multiple reports, an allegation which the state rejects.{{efn|Ireland has also been labelled an "]" ("OFC") and also a "]", which tax academics consider to be synomonous with ], however, unlike the tax haven label, Ireland does not raise formal objection to OFC labels}}<ref>{{cite web|url=https://www.independent.ie/videos/irish-news/watch-ireland-is-not-a-tax-haven-varadkar-addresses-irish-and-american-business-leaders-at-us-embassy-37313111.html|title=Irish Taoiseach Leo Varadakar: IRELAND IS NOT A TAX HAVEN|publisher=]|date=13 September 2013|quote=Separately, Taoiseach Leo Varadkar told attendees that “Ireland is not a tax haven, we do not wish to be a haven, nor do we wish to be seen as one”.}}</ref> Ireland's ] ("BEPS") tools give some foreign corporates ''{{slink|#Effective tax rates}}'' of 0% to 2.5%{{efn|The 0% rate is from the '']'' and '']'' BEPS tools; the '']'' (or ''Green Jersey'') BEPS tool has a normal effective rate of 2.5%, but was temporarily reduced to 0% in 2015 for Apple's ] restructuring}} on global profits re-routed to Ireland via their tax treaty network.{{efn|name="globalrev"}}{{efn|name="treaty"|In September 2018, Ireland had a global network of 73 bilateral tax treaties, and a 74th with Ghana awaiting ratification.<ref>{{cite web|url=https://www.revenue.ie/en/tax-professionals/tax-agreements/double-taxation-treaties/index.aspx|title=Revenue: Double Taxation Treaties|publisher=]|date=3 September 2018}}</ref>}} Ireland's ''aggregate {{slink|#Effective tax rates}}'' for foreign corporates is 2.2–4.5%. Ireland's BEPS tools are the world's largest BEPS flows, exceed the entire Caribbean system, and artificially inflate the US–EU trade deficit. Ireland's ] & ] regimes, and ], enable foreign investors to avoid Irish taxes on Irish assets, and can be combined with Irish BEPS tools to create confidential routes out of the Irish ].{{efn|Both the IMF, and the ] study, show that Luxembourg is by far the most popular destination for capital leaving Ireland; the IMF estimates that over half of the capital leaving Ireland goes to Luxembourg.<ref name="IMFL"/>}} As these structures are OECD–whitelisted, Ireland's laws and regulations allow the use of data protection and data privacy provisions, and opt-outs from filing of public accounts, to obscure their effects. There is arguable evidence that Ireland acts as a {{slink|#Captured state}}, fostering tax strategies. 250:

does not raise formal objection to OFC labels}}<ref>{{cite web|url=https://www.independent.ie/videos/irish-news/watch-ireland-is-not-a-tax-haven-varadkar-addresses-irish-and-american-business-leaders-at-us-embassy-37313111.html|title=Irish Taoiseach Leo Varadakar: IRELAND IS NOT A TAX HAVEN|publisher=]|date=13 September 2013|quote=Separately, Taoiseach Leo Varadkar told attendees that “Ireland is not a tax haven, we do not wish to be a haven, nor do we wish to be seen as one”.}}</ref> Ireland's ] ("BEPS") tools give some foreign corporates ''{{slink|#Effective tax rates}}'' of 0% to 2.5%{{efn|The 0% rate is from the '']'' and '']'' BEPS tools; the '']'' (or ''Green Jersey'') BEPS tool has a normal effective rate of 2.5%, but was temporarily reduced to 0% in 2015 for Apple's ] restructuring}} on global profits re-routed to Ireland via their tax treaty network.{{efn|name="globalrev"}}{{efn|name="treaty"|In September 2018, Ireland had a global network of 73 bilateral tax treaties, and a 74th with Ghana awaiting ratification.<ref>{{cite web|url=https://www.revenue.ie/en/tax-professionals/tax-agreements/double-taxation-treaties/index.aspx|title=Revenue: Double Taxation Treaties|publisher=]|date=3 September 2018}}</ref>}} Ireland's ''aggregate {{slink|#Effective tax rates}}'' for foreign corporates is 2.2–4.5%. Ireland's BEPS tools are the world's largest BEPS flows, exceed the entire Caribbean system, and artificially inflate the US–EU trade deficit. Ireland's ] & ] regimes, and ], enable foreign investors to avoid Irish taxes on Irish assets, and can be combined with Irish BEPS tools to create confidential routes out of the Irish ].{{efn|Both the IMF, and the ] study, show that Luxembourg is by far the most popular destination for capital leaving Ireland; the IMF estimates that over half of the capital leaving Ireland goes to Luxembourg.<ref name="IMFL"/>}} As these structures are OECD–whitelisted, Ireland's laws and regulations allow the use of data protection and data privacy provisions, and opt-outs from filing of public accounts, to obscure their effects. There is arguable evidence that Ireland acts as a {{slink|#Captured state}}, fostering tax strategies.

3108: 3296: 2846:" ("CAIA") BEPS tool allows Apple Ireland to write-off this virtual IP–asset against future Irish corporation tax. The €26.220 billion jump in intangible capital allowances claimed in 2015, showed Apple Ireland is writing-off this IP–asset over a 10–year period. In addition, Apple Jersey gave Apple Ireland the $ 300 billion "virtual" loan to buy this virtual IP–asset from Apple Jersey. Thus, Apple Ireland can claim additional Irish corporation tax relief on this loan interest, which is circa $ 20 billion per annum (Apple Jersey pays no tax on the loan interest it receives from Apple Ireland). These tools, created entirely from virtual internal assets financed by virtual internal loans, give Apple circa €45 billion per annum in relief against Irish corporation tax. In June 2018 it was shown that Microsoft is preparing to copy this Apple scheme, known as "the Green Jersey". 3940: 2592: 2989: 3834: 2810: 3955: 2822: 327: 6778:, users of Irish BEPS tools must conduct a "relevant trade" and perform "relevant activities" in Ireland to give the BEPS tool a degree of credibility and substance. In effect, it can equate to an "employment tax" on the Irish subsidiary, however, to the extent that the "relevant activities" are needed within the Group (e.g. they are performing real tasks), then the effect of this "employment tax" is mitigated. While the Irish State has never published the employment metrics for using Irish BEPS tools, the evidence is that even where the "relevant activities" were completely unnecessary, the "employment tax" equates to circa 2–3% of revenues (see 2683: 3094:, representing a coalition of 24 multinational U.S. software firms, including Microsoft, lobbied Michael Noonan, as minister for finance, to resist the proposals in January 2017. In a letter to him the group recommended Ireland not adopt article 12, as the changes "will have effects lasting decades" and could "hamper global investment and growth due to uncertainty around taxation". The letter said that "keeping the current standard will make Ireland a more attractive location for a regional headquarters by reducing the level of uncertainty in the tax relationship with Ireland's trading partners". 5499: 5424: 5392: 5360: 5286: 5177: 5123: 5091: 5037: 4983: 4853: 4776: 4744: 4712: 4636: 4560: 4528: 4496: 4432: 4400: 4346: 4314: 4282: 4250: 4196: 5808: 2160: 3745:" rules, and U.S. hostility to OECD attempts in curbing Ireland's BEPS tools. Under the 2017 U.S. TCJA, U.S. multinationals paid a 15.5% repatriation tax on the circa $ 1 trillion in untaxed cash built up in global tax havens from 2004–2017. Had these U.S. multinationals paid foreign taxes, they would have built up sufficient foreign tax credits to avoid paying U.S. taxes. By allowing U.S. multinationals to use global tax havens, the U.S. exchequer received more taxes, at the expense of other countries, as Hines predicted in 1994. 3273: 5254: 4885: 4464: 3862: 1979: 6309: 14895: 1935: 14106: 6733:

regulations that enabled U.S. multinationals to avoid some of these rules by electing to treat their foreign subsidiaries as if they were not corporations but disregarded entities for tax purposes. This move is called “checking the box” because that is all that needs to be done on IRS form 8832 to make it work and use Irish BEPS tools on non–U.S. revenues was a compromise to keep U.S. multinationals from leaving the U.S. (page 10.)

14906: 1923: 71: 6323: 3475:), and therefore while Ireland could meet the first OECD test, it fails the second and third OECD tests. The fourth OECD test (‡) was withdrawn by the OECD in 2002 on protest from the U.S., which indicates is a political dimension to the definition. In 2017, only one jurisdiction, Trinidad & Tobago, met the 1998 OECD definition of a tax haven (Trinidad & Tobago is not one of the 35 6849:: It was interesting that when Matt Carthy put that to the Minister's predecessor (Michael Noonan), his response was that this was very unpatriotic and he should wear the green jersey. That was the former Minister's response to the fact there is a major loophole, whether intentional or unintentional, in our tax code that has allowed large companies to continue to use the double Irish 10805: 10110: 10788: 7352: 10394: 11289: 5779:, the U.S. has long been aware that by allowing U.S. multinationals to use BEPS tools from global corporate tax havens, increases the ultimate taxes received by the U.S. exchequer. The 2017 TCJA U.S. repatriation tax of 15.5% would not have been payable had U.S. multinationals been paying full foreign taxes on their non–U.S. income. 13524: 2726:–based ("TP") BEPS tools (e.g. capital allowance schemes, inter-group cross-border charging), which still provide material employment in Ireland (e.g. from U.S. life sciences firms). Some corporates like Apple maintain expensive Irish contract manufacturing TP–based BEPS operations (versus cheaper options in Asia, like Apple's 5820:

indifferent as to whether they charge-out their IP from the U.S. or from Ireland, as net effective tax rates on IP, under the FDII and GILTI regimes, are very similar. Post-TCJA, S&P500 IP–heavy U.S.–controlled multinationals, have guided 2019 tax rates that are similar, whether legally headquartered in Ireland or the U.S.

7974: 6594:, however U.S. tax academics (Hines 2010, Dryeng and Lindsey 2009), have shown that U.S. multinational use of tax havens (U.S. multinationals are the largest users of tax havens in the world), has maximised long-term U.S. exchequer, and/or shareholder returns, at the expense of other higher-tax foreign countries (see 2069:, but no OECD member, including Switzerland, has ever met this definition; only Trinidad & Tobago met it in 2017. Similarly, no EU–28 country is amongst the 64 listed in the 2017 EU tax haven blacklist and greylist. In September 2016, Brazil became the first G20 country to "blacklist" Ireland as a tax haven. 8391: 10450: 9692: 13448:

Brussels is challenging the "double Irish" tax avoidance measure prized by big U.S. tech and pharma groups, putting pressure on Dublin to close it down or face a full-blown investigation. The initial enquiries have signalled that Brussels wants Dublin to call time on the tax gambit, which has helped

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are sometimes mis-understood as being only used for EU–sourced revenues. For example, in 2016, Facebook recorded global revenues of $ 27 billion, while Facebook in Ireland paid €30 million in Irish tax on Irish revenues of €13 billion (approximately half of all global revenues). Similarly, when the

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in June 2018 (and each one in-between). However, Ireland has never been considered a tax haven by either the OECD or the EU Commission. These two contrasting facts are used by various sides, to prove or disprove whether Ireland is a tax haven, and much of the detail in-between is discarded, some of

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Ireland''' has been labelled a '''tax haven''' or '''corporate tax haven''' in multiple reports, an allegation which the state rejects.{{efn|Ireland has also been labelled an "]" ("OFC") and also a "]", which tax academics consider to be synomonous with ], however, unlike the tax haven label, Ireland

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Concerning the characterization of tax havens, we follow the definition proposed by Hines and Rice (1994) which has been recently used by Dharmapala and Hines (2009). A tax haven is defined as a location with low corporate tax rates, banking and business secrecy, advance communication facilities and

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TAX HAVENS: 1.Andorra 2.Anguilla 3.Antigua and Barbuda 4.Aruba 5.Bahamas 6.Bahrain 7.Barbados 8.Belize 9.British Virgin Islands 10.Cook Islands 11.Dominica 12.Gibraltar 13.Grenada 14.Guernsey 15.Isle of Man 16.Jersey 17.Liberia 18.Liechtenstein 19.Maldives 20.Marshall Islands 21.Monaco 22.Montserrat

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And as the UN's Philip Aston says, 'when lists of tax havens are drawn up, Ireland is always prominently among them'. The U.S. Senate similarly found that by any 'common sense definition of a tax haven' Ireland easily met the criteria. I mean when Forbes regularly ranks you in their list of 'Top ten

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Before 1996, the United States, like other high-income countries, had anti-avoidance rules—known as “controlled foreign corporations” provisions—designed to immediately tax in the United States some foreign income (such as royalties and interest) conducive of profit shifting. In 1996, the IRS issued

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effective global tax rates for U.S. multinationals to circa 10–15% (i.e. 21% on U.S. income, and 2.5% on non–U.S. income, via Irish BEPS tools). There has been an increase in U.S. multinational use of Irish intangible capital allowances, and some tax experts believe that the next few years will see

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The Irish State dismisses academic studies which list Ireland as a tax haven as being "out-of-date", because they cite the 1994 Hines–Rice paper. The Irish State ignores the fact that both Hines, and all the other academics, developed new lists; or that the Hines–Rice 1994 paper is still considered

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The Irish State does not refer to QIAIFs (or L–QIAIFs), or Section 110 SPVs, which allow non-resident investors to hold Irish assets indefinitely without incurring Irish taxes, VAT or duties (e.g. permanent "base erosion" to the Irish exchequer as QIAIF units and SPV shares can be traded), and which

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Ireland is on all academic "]", including the {{slink|#Leaders in tax haven research}}, and tax ]. Ireland does not meet the 1998 OECD definition of a ],<ref name="OECDhaven"/> but no OECD member, including Switzerland, has ever met this definition; only Trinidad & Tobago met it in 2017.

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That is certainly one of the conclusions of a new working paper on the U.S. corporation tax regime, and how it helps U.S. business compete against the rest of the world. In short, the authors believe that profit-shifting facilitated by the U.S. tax code has given U.S. companies a huge competitive

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Germany taxes only 5% of the active foreign business profits of its resident corporations. Furthermore, German firms do not have incentives to structure their foreign operations in ways that avoid repatriating income. Therefore, the tax incentives for German firms to establish tax haven affiliates

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There is a broad consensus that Ireland must defend its 12.5 per cent corporate tax rate. But that rate is defensible only if it is real. The great risk to Ireland is that we are trying to defend the indefensible. It is morally, politically and economically wrong for Ireland to allow vastly wealthy

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At least 125 major U.S. companies have registered several hundred subsidiaries or investment funds at 70 Sir John Rogerson's Quay, a seven-story 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

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Lower foreign tax rates entail smaller credits for foreign taxes and greater ultimate U.S. tax collections (Hines and Rice, 1994). Dyreng and Lindsey (2009), offer evidence that U.S. firms with foreign affiliates in certain tax havens pay lower pay lower foreign taxes and higher U.S. taxes than do

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A June 2018 IMF country report on Ireland, while noting the significant exposure of Ireland's economy to U.S. corporates, concluded that the TCJA may not be as effective as Washington expects in addressing Ireland as a U.S. corporate tax haven. In writing its report, the IMF conducted confidential

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No other non-haven OECD country records as high a share of foreign profits booked in tax havens as the United States. This suggests that half of all the global profits shifted to tax havens are shifted by U.S. multinationals. By contrast, about 25% accrues to E.U. countries, 10% to the rest of the

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Ireland has no foreign corporates that are non–U.S./non–UK in its top 50 companies by revenue, and only one by employees (German retailer Lidl who sells into Ireland). The UK multinationals in Ireland are either selling into Ireland (e.g. Tesco), or date pre–2009, after which the UK overhauled its

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In a less technical manner to the rebuttals by the Irish State, the labels have also drawn responses from leaders in the Irish business community who attribute the value of U.S. investment in Ireland to Ireland's unique talent base. At €334 billion, the value of U.S. investment in Ireland is larger

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documents how Ireland's captured state uses a complex, and "siloed", network of Irish privacy and Irish data protection laws to navigate around the fact that most of its tax tools are OECD–whitelisted, and therefore must be transparent to some State entity. For example, Irish QIAIFs (and L–QIAIFs)

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Confidentiality and use of information for statistical purposes: Information obtained under the Statistics Act is strictly confidential, under Section 33 of the Statistics Act, 1993. It may only be accessed by Officers of Statistics, who are required to sign a Declaration of Secrecy under Section

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Before the passing of the TCJA in December 2017, the U.S. was one of eight remaining jurisdictions to run a "worldwide" taxation system, which was the principal obstacle to U.S. corporate tax reform, as it was not possible to differentiate between the source of income. The seven other "worldwide"

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12278:"Obviously many countries in the European Union are places where aggressive tax optimisation finds its place," Pierre Moscovici, the European commissioner for economic affairs and taxation, told reporters in Brussels yesterday. "Some European countries are black holes. . . I want to address this." 10455:

SPVs, QIAIFs and ICAVs. They're acronyms only corporate wonks could love. But they have entered the lexicon of the Dáil in recent months as Opposition members have highlighted how these corporate structures have been used to great advantage by so-called vulture funds to minimise taxes on property

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The use of private "unlimited liability company" (ULC) status, which exempts companies from filing financial reports publicly. The fact that Apple, Google and many others continue to keep their Irish financial information secret is due to a failure by the Irish government to implement the 2013 EU

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Profit shifting also has a significant effect on trade balances. For instance, after accounting for profit shifting, Japan, the UK, France, and Greece turn out to have trade surpluses in 2015, in contrast to the published data that record trade deficits. According to our estimates, the true trade

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EU Perspective II. A second noted EU perspective is that if U.S. multinationals need Ireland as a BEPS hub because the pre–TCJA U.S. "worldwide" tax system did not enable them to charge IP direct from the U.S. (without incurring larger U.S. taxes), then the money Ireland extracts from these U.S.

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EU Perspective I. The EU is the world's largest net exporting block. Many EU countries therefore also rely on IP–based BEPS tools to re-charge gross profits from global sales of automobiles, chemicals, and other exports, back to the EU. Because most EU countries run a "territorial" tax system,

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functions in Ireland which requires foreign employees speaking global languages (while many U.S. multinationals perform higher-value software engineering functions in Ireland, some do not). These employees must be sourced internationally. This is facilitated via a loose Irish work-visa program.

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for 2004–2014, is one of the most advanced OECD-compliant BEPS tools in the world. It integrates Irish IP–based BEPS tools, and Jersey Debt–based BEPS tools, to materially amplify the tax sheltering effects, by a factor of circa 2. Apple Ireland bought circa $ 300 billion of a "virtual" IP–asset

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By refusing to implement the 2013 EU Accounting Directive (and invoking exemptions on reporting holding company structures until 2022), Ireland enables their TP and IP–based BEPS tools to structure as "unlimited liability companies" ("ULC") which do not have to file public accounts with the Irish

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It was certainly an improvement on the list recently published by the Organisation for Economic Co-operation and Development, which featured only one name – Trinidad & Tobago – but campaigners believe the European Union has much more to do if it is to prove it is serious about addressing tax

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Misleadingly, studies cited by the Irish Times and other outlets suggest that the effective tax rate is close to the headline 12.5 percent rate – but this is a fictional result based on a theoretical 'standard firm with 60 employees' and no exports: it is entirely inapplicable to transnationals.

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Ireland has no university in the top 100. Irish education does not appear to be distinctive. Ireland has a high % of third-level graduates, but this is because it re-classified many technical colleges into degree-issuing institutions in 2005-08. This is believed to have contributed to the

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The willingness to brush dirt under the carpet to support the financial sector, and an equating of these policies with patriotism (sometimes known in Ireland as the Green Jersey agenda,) contributed to the remarkable regulatory laxity with massive impacts in other nations (as well as in Ireland

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We identify 41 countries and regions as tax havens for the purposes of U. S. businesses. Together the seven tax havens with populations greater than one million (Hong Kong, Ireland, Liberia, Lebanon, Panama, Singapore, and Switzerland) account for 80 percent of total tax haven population and 89

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However, it looks like the 'tax haven' narrative will always be with us - and typically that narrative is based on studies and data of 20 to 30 years' vintage or even older. It's a bit like calling out Ireland today for being homophobic because up to 1993 same-sex activity was criminalised and

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Figures released in April 2017 show that since 2015 there has been a dramatic increase in companies using Ireland as a low-tax or no-tax jurisdiction for intellectual property (IP) and the income accruing to it, via a nearly 1000% increase in the uptake of a tax break expanded between 2014 and

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The Commission's investigation concluded that Ireland granted illegal tax benefits to Apple, which enabled it to pay substantially less tax than other businesses over many years. In fact, this selective treatment allowed Apple to pay an effective corporate tax rate of 1 percent on its European

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While by 2017, the OECD only considered Trinidad and Tobago to be a tax haven, in 2017 the EU produced a list of 17 tax havens, plus another 47 jurisdictions on the "grey list", however, as with the OECD lists above, the EU list did not include any EU-28 jurisdictions. Only one of the EU's 17

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The total value of U.S. business investment in Ireland - ranging from data centres to the world's most advanced manufacturing facilities - stands at $ 387bn (€334bn) - this is more than the combined U.S. investment in South America, Africa and the Middle East, and more than the BRIC countries

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Intellectual Property: The effective corporation tax rate can be reduced to as low as 2.5% for Irish companies whose trade involves the exploitation of intellectual property. The Irish IP regime is broad and applies to all types of IP. A generous scheme of capital allowances in Ireland offers

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Tax havens are low-tax jurisdictions that offer businesses and individuals opportunities for tax avoidance" (Hines, 2008). In this paper, I will use the expression "tax haven" and "offshore financial center" interchangeably (the list of tax havens considered by Dharmapala and Hines (2009) is

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Tax experts expect the anti-BEPS provisions of the TCJA's new hybrid "territorial" taxation system, the GILTI and BEAT tax regimes, to neutralize some Irish BEPS tools (e.g. the double Irish and the single malt). In addition, the TCJA's FDII tax regime makes U.S.–controlled multinationals

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QIAIFs have been used in tax avoidance on Irish assets, on circumventing international regulations, on avoiding tax laws in the EU and the U.S. QIAIFs can be combined with Irish corporate BEPS tools (e.g. the Orphaned Super–QIF), to create routes out of the Irish corporate tax system to

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Suggestions that Ireland are a tax haven simply because of our longstanding 12.5% corporate tax rate are totally out of line with the agreed global consensus that a low corporate tax rate applied to a wide tax base is good economic policy for attracting investment and supporting economic

4018:"). Irish–based U.S. multinationals may be selling into Europe, however, the evidence is that they route all non–U.S. business through Ireland. Ireland is more accurately described as a "U.S. corporate tax haven". The U.S. multinationals in Ireland are from "knowledge industries" (see 5899:

Tax relief of 10% of Tangible Assets in the GILTI calculation. This incentivizes the development of Irish infrastructure as the Irish tax code doubles this U.S. GILTI relief with Irish tangible capital allowances. Every $ 100 a U.S. multinational spends on Irish offices reduces their

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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

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tax systems, are: Chile, Greece, Ireland, Israel, Korea, Mexico, and Poland. The positive experience of the UK switch to a "territorial" system in 2009–12, and the Japanese switch to a "territorial" system in 2009, amongst others, was continually highlighted by U.S. tax academics.

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Apple used in Q1 2015, to reduce Apple's effective tax rate from 2.5% to 0%. When it was discovered in 2016 that U.S. distressed debt funds abused Section 110 SPVs to shield €80 billion in Irish loan balances from Irish taxes, the Irish State did not investigate or prosecute (see

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regulations in 2018, Facebook disclosed that all of its non–U.S. accounts (circa 1.9 billion, of which 1.5 billion were non–E.U), were legally based in Dublin. Similarly, Google is also believed to run most of its non–U.S. sales revenue and profits through its Dublin operation.

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considers a high percentage of Irish income as not being subject to Irish taxation, due to various exclusions and deductions. The gap of 12.5% vs. 2.2–4.5% implies that well over two-thirds of corporate profits booked in Ireland are excluded from Irish corporate taxation (see

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Finally, we find that U.S. firms with operations in some tax haven countries have higher federal tax rates on foreign income than other firms. This result suggests that in some cases, tax haven operations may increase U.S. tax collections at the expense of foreign country tax

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Tax haven experts explain these contradictions as resulting from the different agendas of the major OECD taxing authorities, and particularly the U.S., and Germany, who while not themselves considered tax havens or corporate tax havens, rank #2 and #7 respectively in the 2018

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The international community at this point is concerned about the nature of tax havens, and Ireland in particular is viewed with a considerable amount of suspicion in the international community for doing what is considered - at the very least - on the boundaries of acceptable

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European Commissioner for Economic and Financial Affairs, Taxation and Customs Pierre Moscovici was in Dublin on Tuesday, appearing before the Oireachtas Finance Committee where he faced questions from TDs and Senators on the relaunched Common Consolidated Corporate Tax Base

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Pascal Saint Amans, the director of the OCED's centre for tax policy and administration, told an Oireachtas Committee today that Ireland does not meet any of the organisation's criteria to be defined as a tax haven – that there is no taxes, no transparency and no exchange of

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The eight major pass-through economies—the Netherlands, Luxembourg, Hong Kong SAR, the British Virgin Islands, Bermuda, the Cayman Islands, Ireland, and Singapore—host more than 85 percent of the world's investment in special purpose entities, which are often set up for tax

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But Mr Kenny noted that Oxfam included Ireland's 12.5 per cent corporation tax rate as one of the factors for deeming it a tax haven. "The 12.5 per cent is fully in line with the OECD and international best practice in having a low rate and applying it to a very wide tax

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decline of its leading universities, of which there are barely two left in the top 200 (i.e. a quality over quantity issue). Ireland continues to pursue this strategy and is considering re-classifying the remaining Irish technical institutes as universities for 2019.

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While there have been various promotional articles by the countries targeting London financial services jobs (e.g. Paris, Frankfurt, Luxembourg and Dublin), Bloomberg created a league table to definitively count the number of actual jobs that were moving and to which

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multinationals (e.g. some Irish corporate taxes and Irish salaries), are still a net positive for the aggregate EU–28 economy. Ireland and other so-called "EU tax havens", can extract EU "rents" from U.S. multinationals, which EU multinationals don't have to pay.

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The Irish Collective Asset-management Vehicle was a nifty little tax structure introduced last year. Designed to primarily facilitate the transfer of U.S. funds into Dublin, it allows foreign investors to channel their investments through Ireland while paying no

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The reason why EU–based multinationals are not shifting profits to Ireland is that their national tax authorities don't permit it. This contrasts with U.S. tax law, which has, for decades, facilitated U.S. multinationals to escape paying corporation tax in the

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Eurostat's structural business statistics give a range of measures of the business economy broken down by the controlling country of the enterprises. Here is the Gross Operating Surplus generated in Ireland in 2015 for the countries with figures reported by

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tax rates of U.S. multinationals is far lower than 35%. This compromise was not unanimously supported in Washington and some U.S. multinationals still inverted to Ireland. Tax academics have labelled Washington's concession to U.S. multinationals as the

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It is undoubtedly true that some American business operations are drawn offshore by the lure of low tax rates in tax havens; nevertheless, the policies of tax havens may, on net, enhance the U.S. Treasury's ability to collect tax revenue from American

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Under the arrangement – known as the special assignee relief (Sarp) – 30% of income above €75,000 is exempt from income tax. Those who benefit are also allowed a €5,000 per child tax–free allowance for school fees, if those fees are paid by their

2215:("OFC"), based on criteria which academics and the OECD support. The Irish State has never refuted the OFC label, and there are Irish State documents that note Ireland as an OFC. Yet, the terms OFC and "tax haven" are often considered synonymous. 3921:" requirement for use of BEPS tools, and its fulfilment via foreign work-visas, is a driver of Dublin's housing crisis. This is consistent with a bias to property development-led economic growth, favored by the main Irish political parties (see 11324: 5837:

It is expected Washington will be less accommodating to U.S. multinationals using Irish BEPS tools and locating IP in tax havens. The EU Commission has also become less tolerant of U.S. multinational use of Irish BEPS tools, as evidenced by the

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Applying Hines and Rice's (1994) findings to a statutory corporate rate reduction of 15 percentage points (from 35 to 20 percent) suggests that reduced profit shifting would result in more than $ 140 billion of repatriated profit based on 2016

6719:

The final report by tbe Council of Economic Advisors on the economic theory underpinning the TCJA, also used other tax papers from Hines, and also referenced Mihir A. Deasi and Dhammika Dharmapala's work, two of Hines' co–authors in tax haven

6764:

This paper made several incorrect assertions, including that there had been no development since the original Hines–Rice list of 41 tax havens, and that all subsequent academic papers on tax havens had simply repeated the original Hines–Rice

8220:

A Survey of surveys of the eleven best known and most authoritative lists of tax havens of the world found that Switzerland is considered as a tax haven by nine of them, Luxembourg and Ireland by eight, the Netherlands by two and Belgium by

3877:

Ireland shows no apparent distinctiveness in any non-tax related metrics of business competitiveness including cost of living, league tables of favoured EU FDI locations, league tables of favoured EU destinations for London-based financials

10900:

Icavs were introduced last year, following lobbying by the funds industry, to tempt certain types of offshore fund business to Ireland. It has since emerged, however, that the structures have been widely utilised to avoid tax on Irish

11372:, a huge law firm based in Chicago. The firm has a reputation for devising creative offshore structures for multinationals and defending them to tax regulators. It has also fought international proposals for tax avoidance crackdowns. 10848:

The International Monetary Fund (IMF) has raised concerns about instances where individual bankers and lawyers were appointed to hundreds of boards of unregulated special-purpose vehicles in Dublin's International Financial Services

10830:

The same source in comparing different investment vehicles states that :- Another positive of the Section 110 Company is that there are no regulatory restrictions regarding lending as is the case with a QIF (Qualifying Investor

13957:

most of the profits booked by U.S. firms abroad continue to appear in a few low tax jurisdictions, and well, the resulting data distortions are getting pretty big. I am pretty confident the U.S. tax reform didn't solve the issue of

11160:

ANDREA KELLY (PwC Ireland): "We expect most Irish QIAIFs to be structured as ICAVs from now on and given that ICAVs are superior tax management vehicles to the to Cayman Island SPCs, Ireland should attract substantial re-domiciling

3391:, and tend to be slightly higher than EU–28 averages in many cases. Because of this, Ireland has a special lower salary tax rate scheme, and other tax bonuses, for employees of foreign multinationals earning over €75,000 ("SARP"). 10097:

Research conducted by academics at the University of California, Berkeley and the University of Copenhagen estimated that foreign multinationals moved €90 billion of profits to Ireland in 2015 — more than all Caribbean countries

11896:

said: It's disheartening to see the OECD fall back into the old pattern of creating 'tax haven' blacklists on the basis of criteria that are so weak as to be near enough meaningless, and then declaring success when the list is

7770:

There are roughly 45 major tax havens in the world today. Examples include Andorra, Ireland, Luxembourg and Monaco in Europe, Hong Kong and Singapore in Asia, and the Cayman Islands, the Netherlands Antilles, and Panama in the

5833:

said that: "So, if you think about a lot of technology companies that are housed in Ireland and have massive operations there, they’re not going to maybe need those in the same way, and those can be relocated back to the U.S.

7257:

The new tax code addresses the historical competitive disadvantage of U.S.–based multinationals in terms of tax rates and international access to capital, and helps level the playing field for U.S. companies, Pfizer CEO Ian

2784:

regime to give the same tax benefits as Section 110 SPVs but without having to file public accounts. In June 2018, the Central Bank reported that €55 billion of U.S.–owned distressed Irish assets, equivalent to 25% of Irish

14018:

Cutting the official corporate tax rate to 20 per cent from its present 35 per cent — a level that U.S. companies say hurts them in global competition — would leave companies short of the 15 per cent Mr Trump promised as a

10045:

deficit of the United States was 2.1% of GDP in 2015, instead of 2.8% in the official statistics—that is, a quarter of the recorded trade deficit of the United States is an illusion of multinational corporate tax avoidance.

280:

Similarly, no EU–28 country is amongst the 64 listed in the 2017 EU tax haven blacklist and greylist.<ref name="EUhaven"/> In September 2016, Brazil became the first G20 country to "blacklist" Ireland as a tax haven.

272:

6676:

These are structures set up to rival and compete for business from traditional tax haven tools such as the Cayman Islands SPC, for which Irish QIAIFs have specific provisions to support transferring SPC assets without tax

9416:

We won't go along with this free pass for Ireland because we don't want ongoing tax dumping in the EU. We're not talking about Ireland's 12.5 per cent tax rate here, but secret deals that reduce that tax burden to near

7941:

The balance of payments provides a country-by-country decomposition of this total, indicating that 55 percent are made in six tax havens: the Netherlands, Bermuda, Luxembourg, Ireland, Singapore, and Switzerland (Figure

11767:

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

9434:

Google Inc., Facebook Inc. and LinkedIn Corp. wound up in Ireland because they could reduce their tax bills. Their success is leading European and U.S. politicians to label the country a tax haven that must change its

8139:

A new University of Amsterdam CORPNET study has found that the Netherlands, the UK, Switzerland, Singapore and Ireland are the leading intermediary countries that corporations use to funnel their money to and from tax

12754:

Eoghan Murphy's claim was that Ireland had "the highest education in Europe". Taking this to mean "best", it's clear that this is a vast exaggeration of the reality, according to most key measures. We rate the claim

12038:

As a result of the Bush Administration's efforts, the OECD backed away from its efforts to target "harmful tax practices" and shifted the scope of its efforts to improving exchanges of tax information between member

1271: 11789:

significant incentives to companies who locate their activities in Ireland. A well-known global company recently moved the ownership and exploitation of an IP portfolio worth approximately $ 7 billion to Ireland.

7104:

Scott Dyreng; Bradley P. Lindsey (12 October 2009). "Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates".

3074:

tax-free regime, which has stronger privacy from public scrutiny. In June 2018, U.S. distressed debt funds transferred €55 billion of Irish assets (25% of Irish GNI*), out of Section 110 SPVs and into L–QIAIFs.

12735: 12593:

The study said "a large body of economic research over the last 15 years" contradicted the popular view that offshore centres erode tax collections, divert economic activity and otherwise burden nearby high-tax

12256:

EU members were not screened but Oxfam said that if the criteria were applied to publicly available information the list should feature 35 countries including EU members Ireland, Luxembourg, the Netherlands and

10274:

Local subsidiaries of multinationals must always be required to file their accounts on public record, which is not the case at present. Ireland is not just a tax haven at present, it is also a corporate secrecy

3692:. Hines–Rice also introduced the first quantitative tests of a tax haven, which Hines felt were needed as many tax havens had non-trivial "headline" tax rates. These two tests are still the most widely quoted 12876:

The gauge from the World Economic Forum ranks the "inadequate supply of infrastructure" as the greatest problem for businesses in Ireland, followed closely by tax rates and "inefficient government bureaucracy".

11139:

Since then we have retained our position as the leading Irish counsel on ICAVs and to date have advised on 30% of all ICAV sub-funds authorised by the Central Bank, which is nearly twice as many as our nearest

5622:

has been noted since 1994 (the first Hines–Rice tax haven paper), and discussed in the U.S. Congress for a decade. A lack of progress, and delays, in addressing Ireland's corporate tax BEPS tools is apparent:

3418:

Pascal Saint-Amans, OECD Director for Tax Policy and Administration, testifying to a U.S. Senate Finance Committee (July 2014). On the 23 July 2013, Saint-Amans told an Irish Oireachtas Finance Committee that:

13917:

So, if you think about a lot of technology companies that are housed in Ireland and have massive operations there, they're not going to maybe need those in the same way, and those can be relocated back to the

5686: 2375: 12628:

A research paper naming Ireland as the "world's biggest tax haven" was flawed as it used data more than 20 years old — but the perception could be harmful to the country's reputation, a leading economist has

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in the U.S. Internal Revenue Service (IRS) (1981) Tax Haven and Their Use by United States Taxpayers (The Gordon Report). Washington, D.C.: Special Council for International Taxation, Internal Revenue Service

8455:

A number of studies show that multinational corporations are moving "mobile" income out of the United States into low or no tax jurisdictions, including tax havens such as Ireland, Bermuda, and the Cayman

7158:"Ireland solidifies its position as the #1 tax haven," Zucman said on Twitter. "U.S. firms book more profits in Ireland than in China, Japan, Germany, France & Mexico combined. Irish tax rate is 5.7%." 8756:

The Netherlands, and other low-tax havens such as Ireland and Luxembourg, have attracted much criticism from other countries for the legal loopholes they leave open to encourage such tax avoidance by big

8476:

Senators LEVIN and McCAIN: Most reasonable people would agree that negotiating special tax arrangements that allow companies to pay little or no income tax meets a common-sense definition of a tax haven.

13112:

In 2007 to 2009, WPP, United Business Media, Henderson Group, Shire, Informa, Regus, Charter and Brit Insurance all left the UK. By 2015, WPP, UBM, Henderson Group, Informa and Brit Insurance have all

12116:

23.Nauru 24.Net Antilles 25.Niue 26.Panama 27.Samoa 28.Seychelles 29.St. Lucia 30.St. Kitts & Nevis 31.St. Vincent and the Grenadines 32.Tonga 33.Turks & Caicos 34.U.S. Virgin Islands 35.Vanuatu

11648:

A study by James Stewart, associate professor in finance at Trinity College Dublin, suggests that in 2011 the subsidiaries of U.S. multinationals in Ireland paid an effective tax rate of 2.2 per cent.

13021: 2167: 13747: 9264:

The Republic helps big multinationals to engage in aggressive tax planning and the European Commission should regard it as one of five "EU tax havens" until substantial tax reforms are implemented.

7517:

Various attempts have been made to identify and list tax havens and offshore finance centres (OFCs). This Briefing Paper aims to compare these lists and clarify the criteria used in preparing them.

3491: 2853:(e.g. new virtual IP assets created offshore and then bought by the Irish subsidiary, with internal virtual loans, for higher prices). The Green Jersey thus gives a perpetual BEPS tool, like the 6882: 3970:" for tax havens as a by–product of Ireland's position as preferred hub for global "knowledge economy" multinationals (e.g. technology and life sciences), "selling into EU–28 markets". When the 3486:

notes that OECD tax haven lists never include the 35 OECD member countries (Ireland is a founding OECD member). The OECD definition was produced in 1998 as part of the OECD's investigation into

12500:

It focuses particularly on the dominant approach within the economics literature on income shifting, which dates back to Hines and Rice (1994) and which we refer to as the "Hines–Rice" approach.

12859:

Ireland fell out of a top 10 ranking of the most attractive European destinations for foreign direct investment (FDI) last year, slipping to 11th place overall after being overtaken by Finland.

12060:

The OECD is clearly ill-equipped to deal with tax-havens, not least as many of its members, including the UK, Switzerland, Ireland and the Benelux countries are themselves considered tax havens

7673:

The economist , who has previously referred to the Republic as a tax haven, said there had been a need to introduce reforms in the US, which have brought its corporate rate down to 21 per cent.

13180: 8365:

The study provided figures for the combined profits reported by American multinational corporations in '10 notorious tax havens' – a list that included Ireland, the Netherlands and Switzerland

15: 9790:"Is Ireland a one-trick pony by enticing corporations with low taxes?: Cillian Doyle says Ireland is a tax haven and we should change our ways before the decisions are taken out of our hands" 7730: 2030:

for foreign corporates is 2.2–4.5%. Ireland's BEPS tools are the world's largest BEPS flows, exceed the entire Caribbean system, and artificially inflate the US–EU trade deficit. Ireland's

10253:

Accounting Directive, which would require full public financial statements, until 2017, and even then retaining an exemption from financial reporting for certain holding companies until 2022

9926:"LABOUR PARTY: Time to 'definitively address' Ireland's tax haven reputation: Joan Burton drafts Bill to establish tax commission to rehabilitate State's 'last chance saloon' on tax justice" 12565:'s 2018 findings that Ireland is the largest BEPS hub in the world, Zucman immediately tweeted back a chart showing that Irish-based U.S. corporates were the most profitable in the world. 12162:

A tax haven is a country or place which has a low rate of tax so that people choose to live there or register companies there in order to avoid paying higher tax in their own countries.

8704:

That undermines Ireland's insistence that it is not a tax haven, making it more difficult to defend its system in an international climate that is turning sharply against tax avoidance.

5636:, attributed to creating the largest build-up in untaxed cash in history, was documented in 2004. The U.S. did not seek its closure, and it was the EU that forced Ireland to close the 8794: 6657:

U.S. corporates also includes U.S. tax inversions to Ireland such as Medtronic, whose effective operations, including executive team and operational headquarters, are all U.S. based.

6625:

S&P500 company, Pfizer reported that its 2019 tax rate would be circa 17 per cent, while S&P500 company, Medtronic, an Irish tax inversion, reported a rate of 15–16 per cent.

3107: 13424: 12644: 3253:

effective tax rates of U.S. multinationals in Ireland (U.S.–controlled multinationals are 14 of Ireland's largest 20 companies, and Apple alone is over one-fifth of Irish GDP; see "

2241:, said that: "It’s not Ireland’s fault U.S. tax law was written by someone on acid". Hassett, however, had labeled Ireland as a tax haven in November 2017, when advocating for the 5651:, was already up and running in 2014 (and used by Microsoft and Allergan in 2017), and has as yet not received any US–EU–OECD attention. It is noted that since the closure of the 4001:, showed multinationals from "territorial" corporate taxation systems don't need tax havens, when researching behaviours of German multinationals with German academic tax experts. 12888: 11100:

Internal Department of Finance briefing documents reveal that officials believe there has been "extremely significant" tax leakage due to investors using special purpose vehicles.

8969:

These examples feel far more relevant to the corporate tax issue analysis than comparisons to small economies and tax havens like Ireland and Switzerland upon which the CEA relies

6581:

study, show that Luxembourg is by far the most popular destination for capital leaving Ireland; the IMF estimates that over half of the capital leaving Ireland goes to Luxembourg.

3071: 13398:"Dublin analysis: Disrupting the status quo: Driven by a fast-growing economy and the aftermath of Brexit, the Irish legal market has entered a new phase of internationalisation" 8472:"Senators insists Ireland IS a tax haven, despite ambassador's letter: Carl Levin and John McCain have dismissed the Irish ambassador's account of Ireland's corporate tax system" 5928:

Some tax experts, noting Google and Microsoft's actions in 2018, assert these flaws in the TCJA are deliberate, and part of the U.S. Administration's original strategy to reduce

3922: 10287: 5919:

global income eligible for GILTI assessment, thus reducing TCJA's anti-BEPS protections, and making Ireland's BEPS tools a key part of U.S. multinational post-TCJA tax planning.

10733: 2634:(GNI*). Economists note that Ireland's distorted GDP is now distorting the EU's aggregate GDP, and has artificially inflated the trade-deficit between the EU and the US. (see 8953: 3122:, also regulated by the CBI, emerged in 2016, the CBI upgraded the little–used LQIAIF, to give the same benefits as Section 110 SPVs, but with confidentiality and tax secrecy. 2900:, expects a boom in U.S. on-shoring of virtual internal IP assets to Ireland, via the Green Jersey BEPS tool (e.g. under the capital allowances for intangible assets scheme). 2088:("TCJA"), and move to a hybrid "territorial" tax system, removed the need for some of these compromises. In 2018, IP–heavy S&P500 multinationals guided similar post–TCJA 11930:"Irish Finance Minister Paschal Donohoe insists Ireland is not 'world's biggest tax haven': Report finds more multinational profits moved through Republic than the Caribbean" 9503:

The four OECD member countries Luxembourg, Ireland, Belgium and Switzerland, which can also be regarded as tax havens for multinationals because of their special tax regimes.

7337:

Frankfurt has emerged as the biggest winner in the fight for thousands of London-based jobs that will have to be relocated to new hubs inside the European Union after Brexit.

2261:

of the label (both technical and non-technical). The final section chronicles the academic research on the drivers of U.S., EU, and OCED, decision making regarding Ireland.

8841: 7794: 7071: 3637:

is recognised as the first important paper on tax havens, and is the most cited paper in the history of research on tax havens. The paper has been cited by all subsequent,

12718: 10980:

Ireland is a wonderful, special country in many ways. But when it comes to providing foreigners with lax financial regulation or tax trickery, it is a goddamned rogue state

10883:

Certain funds in operation here are seeing foreign property investors paying no tax on income. The value of property owned in these QIAIFs is in the region of €300 billion.

3490:. By 2000, when the OECD published their first list of 35 tax havens, it included no OECD member countries as they were now all considered to have engaged in the OECD's 2399: 191: 148: 7149: 6001: Papers highlighted explicitly label Ireland a tax haven (either by including Ireland in a table of "tax havens", or stating directly that Ireland is a "tax haven"). 5704:, and the German administration neutralised its own Parliament's 2018 "Royalty Barrier" by exempting all OECD–approved IP–schemes (i.e. all of Ireland's BEPS tools), see 10914: 4123: 2781: 2126: 2035: 6710:

to formally include these "EU tax havens" in the official EU list of tax havens (blacklist or greylist); to be binding, it must be a unamious vote by all member states.

2954:

for Ireland. It is asserted that a material amount of assets in Irish QIAIFs, and the ICAV wrapper in particular, are Irish assets being shielded from Irish taxation.

13971: 3331:

The disconnect between the ETR of 12.5% claimed by the Irish State and its advisors, and the actual ETRs of 2.2–4.5% calculated by independent experts, is because the

10016:

Ireland has, more or less, stopped using GDP to measure its own economy. And on current trends , the eurozone taken as a whole may need to consider something similar.

4091:

In 2018, the U.S. converted into a hybrid "territorial" tax system (the U.S. was one of the last remaining pure "worldwide" tax systems). Post this conversion, U.S.

10810:

Irish politicians are "mindlessly in favour" of growing the International Financial Services Centre (IFSC), according to a former deputy governor of the Central Bank

9614:

Despite such developments, "Team Ireland" has constantly dismissed the descritpion of Ireland as a tax haven, even when the extent of that haven is patently obvious.

4130:

has been disappointing for Ireland in its failure to attract any London financial services firms, underlying Ireland's traditional weakness in non–U.S. corporates.

9395:"German-Irish relationship faces stress over tax-avoidance measures: German coalition parties name Irish-based tech giants in vow to tackle tax fraud and avoidance" 8409:"INTERNATIONAL TAXATION: Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions" 11112: 12005: 6640:("CAIA") Irish BEPS tool. The U.S. GILTI anti-BEPS regime accepts CAIA's intangible capital allowances as deductible against GILTI tax. Thus, the CAIA's 0–2.5% 2922:, Investment Company, Unit Trust, Common Contractual Fund, Investment Limited Partnership). Four of the five wrappers do not file public accounts with the Irish 2876:. Because Irish intangible capital allowances are accepted as U.S. GILTI deductions, the "Green Jersey" now enables U.S. multinationals to achieve net effective 11026: 9399:

SPD parliamentary secretary Carsten Schneider called Irish "tax dumping" a "poison for democracy" ahead of a vote which saw the Bundestag grant Ireland's request

8491: 6406: 5783:

which allows lower tax rates for foreign sourced income, EU multinationals do not need to use Irish BEPS tools as the U.S. multinationals do; Tax haven expert,

2915: 2909: 2765:, that enabled the U.S. distressed debt funds to export the gains on their Irish assets, free of any Irish taxes or duties, to Luxembourg and the Caribbean (see 2409: 2122: 2031: 12682:"Irish universities tumble down latest set of world rankings: Call for Government to tackle funding crisis as TCD loses status as only top-100 Irish university" 10957: 10352: 9155: 7954: 3987: 3337: 3266: 3242: 3225: 2708: 2675: 2603: 13234: 12902: 9022:

Our research shows that six European tax havens alone (Luxembourg, Ireland, the Netherlands, Belgium, Malta and Cyprus) siphon off a total of €350bn every year

6779: 3502:

has never listed any of its 35 members as tax havens, Ireland, Luxembourg, the Netherlands and Switzerland are sometimes referred to as the "OECD tax havens".

2469:

in March 2019 voted to accept a report by 505 votes in favour to 63 against, recommending Ireland, as one several "EU tax havens", be included on the official

10843: 9983: 9939: 3362:

Applying a 12.5% rate in a tax code that shields most corporate profits from taxation, is indistinguishable from applying a near 0% rate in a normal tax code.

12086: 10315: 9658:

corporations to escape the basic duty of paying tax. If we don't recognise that now, we will soon find that a key plank of Irish policy has become untenable.

9349: 5879:

may be eroding, tax experts point to various technical flaws in the TCJA which, if not resolved, may actually enhance Ireland as a U.S. corporate tax haven:

13784: 12871: 12768:"Abolition of institutes of technology is an act of senseless violence: Technological Universities Bill will take the educational engine out of the regions" 11544: 11503: 11040: 10864: 10212: 9925: 9411: 8153: 8055:

Examples of such tax havens include Ireland and Luxembourg in Europe, Hong Kong and Singapore in Asia, and various Caribbean island nations in the Americas.

3728:

Hyper–profitability of foreign multinationals. Profit shifting inflates profitability in the tax haven; the proxy is the GAAP profits of foreign companies.

13886: 12795: 12611:

The Zucman paper says it used an old 1993 list of "havens" drawn up by U.S. tax academics, James Hines and Eric Rice, and added the Netherlands and Belgium

11988: 10474:"Tax-free funds once favoured by 'vultures' fall €55bn: Regulator attributes decline to the decision of funds to exit their so–called 'section 110 status'" 9394: 7664: 3344:

This selective treatment allowed Apple to pay an effective corporate tax rate of 1 per cent on its European profits in 2003 down to 0.005 per cent in 2014.

13762: 13161: 12810:"Dublin most expensive place for expats to live in eurozone: Soaring rents cause Irish capital to overtake Paris in Mercer's annual cost of living survey" 12645:"AMERICAN CHAMBER OF COMMERCE IN IRELAND: Denouncing Ireland as a tax haven is as dated as calling it homophobic because of our past, writes Mark Redmond" 12205: 11691: 2042:, enable foreign investors to avoid Irish taxes on Irish assets, and can be combined with Irish BEPS tools to create confidential routes out of the Irish 13985: 13461: 11929: 11590: 11173: 11937:

member and economist Martina Lawless said on the basis of the OECD's criteria for tax havens, which are internationally recognised, Ireland was not one.

9568:

Polish Prime Minister Mateusz Morawiecki made an emotive plea for reform - saying EU tax havens should be abolished in a thinly veiled swipe at Ireland.

9214:

Members of the European parliament have voted to include the Netherlands, Ireland, Luxembourg, Malta and Cyprus on the official EU tax haven black list.

8274:

Ireland meets all of these characteristics and togethr with Luxembourg, the Netherlands and Switzerland have been described as the four OECD tax havens.

5593:

UK–controlled firms are 3 of the top 50 and represent €18.9 billion of the €454.4 billion in total 2017 revenue (or 4%); Shire and Experian are pre the

3115: 3063: 2766: 10992: 10767: 10750: 6362: 5839: 5690: 4015: 3748:

Several of Hines' papers on tax havens, including the calculations of the Hines–Rice 1994 paper, were used in the final report by the U.S. President's

3353: 3254: 3152: 2834: 2586: 2105: 172: 13591: 12854: 12823: 8130: 12767: 11187: 11077: 10789:"A third of Ireland's shadow banking subject to little or no oversight: A report published on Wednesday by the Swiss-based Financial Stability Board" 9997: 9462:"Ireland is Apple's 'Holy Grail of tax avoidance': The firm pays just two per cent tax on profits in Ireland but has denied using any "tax gimmicks"" 9429: 7512: 6891:

Separately, Taoiseach Leo Varadkar told attendees that "Ireland is not a tax haven, we do not wish to be a haven, nor do we wish to be seen as one".

12933: 12809: 11677: 9201: 11306: 9742: 9447: 9345: 9109: 5775:

tax havens, then U.S. multinationals would be forced to pay higher taxes in the global jurisdictions in which they operate. As first shown in the

160: 93: 13573: 13361: 12781: 12681: 12237: 10422: 12916: 12701: 12662: 11705: 11526: 11014:

The massive profitability levels of European banks in Ireland suggests that large profits may be reported in Ireland as a tax-avoidance strategy,

10997:

The massive profitability levels of European banks in Ireland suggests that large profits may be reported in Ireland as a tax-avoidance strategy,

10895: 10265: 6430: 3841:("TCD"). In 2018, TCD lost its place as Ireland's only university in the world's top 100 ranking, falling to 104, but by 2019 had fallen to 120. 3605:

testifying to the Senate Finance Committee on Corporate Taxation in 2016. Hines is the most cited academic on research into tax havens; and his

3119: 2750: 2039: 31: 28: 13489: 11344: 9552: 2970:

claim to be a major architect of the ICAV), and there are explicit QIAIF rules to help with re-domiciling of Cayman/BVI funds into Irish ICAVs.

4065:

Rather than a "global knowledge hub" for "selling into Europe", Ireland is a base for U.S. multinationals, with sufficient IP to use Ireland's

11626: 7281: 5666:

activities, has made no comment on Apple's Q1 2015 USD 300 billion Irish BEPS transaction, the largest BEPS transaction in history (labelled "

11491:

Revenue said: "Interactions between Revenue and individual taxpayers are subject to the taxpayer confidentiality provisions of Section 851A".

10975: 9006: 8641: 5693:, the largest corporate tax fine in history, arguing that Apple paying the full 12.5% Irish corporate tax rate would harm the U.S. exchequer; 3946:: Irish corporate gross operating surplus by the controlling country of the company (note: a material part of the Irish figure are from U.S. 1617: 11849: 11719: 5640:

BEPS tool in October 2014, however, existing users such as Google and Facebook, were given a five–year delay to January 2020 before closure.

3596: 3412: 3295: 72: 14946: 12219: 10473: 3147:

stated it had to restrict its public data release in 2016–17 to protect the Apple's identity during its 2015 BEPS action, because the 1993

10674: 3328:, 24 years later, in his June 2018 paper on corporate tax havens, also estimated Ireland's effective corporate tax to be 4% (Appendix 1). 13930: 12841:"Tight property supply constrains Dublin's Brexit appeal: Escalating prices and rents prompt anxiety about ability to draw more business" 12749: 11486: 3939: 3665:, and used quantitative techniques to estimate that Ireland was the third largest global tax haven. Other major papers on tax havens by 3427:

EU and U.S. studies that attempted to find a consensus on the definition of a tax haven, have concluded that there is no consensus (see

2667:

BEPS tool (e.g. as Microsoft and Allergan did), or by writing-off internally created virtual assets against Irish corporate tax with the

2591: 13475: 13199: 11407: 10653: 3912:" to U.S. multinationals using Irish BEPs tools. To fulfil their Irish employment quotas, some U.S. technology firms perform low-grade 2003:

Britishfinance is an unemployed neck-beard living in his mother's basement decided to take out his incel-level troll rage out on Ireland

13380:"Ireland enjoys tax boom but fears a reckoning: Dublin concerned about reliance on revenue from small group of multinational companies" 10549: 7213:

While lawmakers generally refer to the new system as a "territorial" tax system, it is more appropriately described as a hybrid system.

6357: 5546: 3673:(2015, 2018), cite the 1994 Hines–Rice paper, but create their own tax haven lists, all of which include Ireland (e.g., the June 2018, 3332: 2138: 2043: 13007: 12706:

The country's top-ranked university fell three places to 120th place in The Times Higher Education world university rankings for 2019.

11824:"European Commission - PRESS RELEASES - Press release - State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion" 7579:

identical to the list of offshore financial centers considered by the Financial Stability Forum (IMF, 2000), barring minor exceptions)

3812:

ignoring the joyous day in May 2015 when Ireland became the first country in the world to introduce marriage equality by popular vote.

2117:), was apparent in its 2017–18 failure to attract London financial services jobs due to Brexit. Ireland's diversification into full 12978: 12491: 3869:("UCD"). In 2018, UCD was Ireland's second-ranked university at 193 in the world ranking list, but in 2019 fell to the 201–250 group. 2353: 1474: 13546:

With a conservatively estimated annual revenue loss of USD 100 to 240 billion, the stakes are high for governments around the world.

12950: 8429: 2557:

debates lists 871 references to the term. Some established Irish political parties accuse the Irish State of tax haven activities.

13271: 12072: 11806:

When combined with other features of Ireland's IP tax regime, an effective rate as low as 2.5% can be achieved on IP related income

9187: 7765: 5802: 4104: 3934: 3901:, Ex–IMF mission chief to Ireland, "Warning Ireland faces economic threat over corporate tax reliance – Troika chief", 9 June 2018. 1339: 1334: 156: 89: 12137:

A country with little or no taxation that offers foreign individuals or corporations residency so that they can avoid tax at home.

10088: 9648: 8526:

Large corporations like Apple, Google, Nike and Starbucks all take steps to book profits in tax havens such as Bermuda and Ireland

6755:

2004 was the date of the last tax U.S. corporate tax amnesty where a repatriation tax of 5% was levied on offshore untaxed profits

6636: 6520: 5885: 5675: 4037: 3054: 2843: 775: 14079: 12345: 11733: 6903: 3781: 3262: 2923: 2773: 2739: 247:

Britishfinance is an unemployed neck-beard living in his mother's basement decided to take out his incel-level troll rage out on

13538: 11472: 11009: 10408: 8563: 8450: 14099: 13503: 13137: 12964: 11974: 11130: 9057:"WORLD ECONOMIC FORUM: 'That's a joke', 'stealing': Ireland's low corporate tax rate criticised by leading economists at Davos" 8234: 8187: 7374: 3765: 1688: 1281: 502: 12623: 12006:"Suzanne Kelly PAST PRESIDENT IRISH TAX INSTITUTE: There is a definition of a tax haven - and Ireland doesn't make that grade" 10521: 10243: 6514: 5648: 5600:

Irish-controlled firms are 22 of the top 50 and represent €117.7 billion of the €454.4 billion in total 2017 revenue (or 26%);

4033: 3034: 2881: 2869: 770: 13802: 11095: 10635: 8471: 5618:

While Ireland's development into traditional tax haven tools (e.g. ICAVs and L–QIAIFs) is more recent, Ireland's status as a

5583:

U.S.–controlled firms are 25 of the top 50 and represent €317.8 billion of the €454.4 billion in total 2017 revenue (or 70%);

3521:), focus on effective taxes as the primary requirement, which Ireland would meet, and have entered the general lexicon. The 3022: 2462:

Ireland in September 2016; and potentially the U.S. State of Oregon whose State IRS recommended blacklisting Ireland in 2017.

1983: 12191: 11909: 10436: 10380: 9479: 9173: 5705: 14442: 13620: 10896:"Clerys owner exploits tax avoidance loophole: Majority of shuttered Dublin store owned by collective asset vehicle (ICAV)" 10501: 10070: 10039: 7472: 7029: 5715:, showed in 2018 that most corporate tax disputes are between high-tax jurisdictions, and not between high-tax and low-tax 4083: 2540:

has never formally listed any of its 28 members as tax havens, Ireland, Luxembourg, the Netherlands and Belgium are called

2076:

arising from the historical U.S. "worldwide" corporate tax system, which has made U.S. multinationals the largest users of

1888: 1069: 122: 111: 13642: 10699: 10563: 6568:

In September 2018, Ireland had a global network of 73 bilateral tax treaties, and a 74th with Ghana awaiting ratification.

5988:

The following are the most cited papers on "tax havens", as ranked on the IDEAS/RePEc database of economic papers, at the

3807:

article by the CEO of the key trade body that represents all U.S. multinationals in Ireland on the 1994 Hines–Rice paper:

3017:

criteria for tax havens. When the EU investigated Apple in Ireland in 2016 they found private tax rulings from the Irish

14447: 13132: 13028: 11454: 11205: 10704:

IP onshoring is something we should be expecting to see much more of as we move towards the end of the decade. Buckle up!

10332: 9461: 8586: 8289: 6924: 5995:

Papers marked with (‡) were also cited by the EU Commission's 2017 summary as the most important research on tax havens.

3971: 3144: 3050: 1763: 126: 12548: 12269: 11780: 11531:"The Irish authorities knew exactly what was going on, long before the international community finally blew the whistle. 10585: 7955:"Zucman:Corporations Push Profits Into Corporate Tax Havens as Countries Struggle in Pursuit, Gabrial Zucman Study Says" 3211:

stated: "the leak was “explosive” in the way it revealed the “vassalage” of the Irish state to the big tech companies".

2137:

firms, set up Irish offices to handle Brexit–driven tax restructuring. These tools made Ireland the world's 3rd largest

14788: 14688: 13656: 12828:

Dublin has overtaken London in a worldwide cost of living rankings because of the Brexit–induced weakening of sterling.

11963: 11917:

There is no single definition of a tax haven, although there are a number of commonalities in the various concepts used

8361:"OFFSHORE SHELL GAMES REPORT: US firms are keeping billions in offshore 'tax havens' - and Ireland is high on the list" 7550: 6121: 6040: 2679:(ETR) of 0–2.5%. They are the world's largest BEPS tools, and exceed the aggregate flows of the Caribbean tax system. 2602:(i.e. profits), by the controlling country of the company (note: a material part of the Irish figure is also from U.S. 1965: 1828: 951: 463: 11660: 9056: 7252: 2570:, Ex-IMF mission chief to Ireland, "Former IMF official warns Ireland to prepare for end to tax regime", 21 June 2018. 2529:

has never listed any of its 35 members as tax havens, Ireland, Luxembourg, the Netherlands and Switzerland are called

14541: 14432: 14293: 13279: 12934:"Capital Allowances for Intangible Assets under section 291A of the Taxes Consolidation Act 1997 (Part 9 / Chapter2)" 12736:"No Irish university in the worlds top 100 as the country's higher education sector falls further in global rankings" 12307:

Ireland has been likened to a tax haven in a new report which was overwhelmingly accepted by the European Parliament.

10198: 9961: 9188:"Oregon Department of Revenue made a recommendation that Ireland be included as a 'listed jurisdiction' or tax haven" 8416:

Table 1: Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions and the Sources of Those Jurisdictions

8208: 7734: 7645: 5989: 3800:

of a tax haven, four years younger than Hines–Rice, and since discredited, to show that Ireland was not a tax haven.

3578:

reported that the European Parliment had "overwhelmingly accepted" a new report that likened Ireland to a tax haven.

3234:

labels as unfair criticism of its low, but legitimate, 12.5% Irish corporate tax rate, which it defends as being the

3186:

while maintaining OECD compliance. They ensure the State entity regulating each tax tool are "siloed" from the Irish

2988: 2226:, stated this publicly. However, the same Commissioner in January 2018, described Ireland to the EU Parliament as a 1987: 1289: 1037: 217:] (2011–2017), told an Irish ] to "]" when told of a new Irish tax scheme to replace "]".<ref name="pearse"/>]] 210:] (2011–2017), told an Irish ] to "]" when told of a new Irish tax scheme to replace "]".<ref name="pearse"/>]] 13414:

Country in which executive decisions are made and main executives live, as opposed to country of legal incorporation

10229: 9537: 5751:("TCJA"), the U.S. had one of the highest global rates of corporation tax at 35%. Allowing U.S. multinationals to " 2754: 2655:, back to Ireland. Once in Ireland, these tools reduce Irish corporate taxes by re-routing to say Bermuda with the 14936: 10675:"REVIEW OF IRELAND'S CORPORATION TAX CODE, PRESENTED TO THE MINISTER FOR FINANCE AND PUBLIC EXPENDITURE AND REFORM" 9606:"Semantics and Ireland's tax status Department of Finance persists in denying Ireland is world's biggest tax haven" 8209:"CITY UNIVERSITY PERC: The Governance of the Black Holes of the World Economy: Shadow Banking and Offshore Finance" 7923: 7833: 7799: 7076: 6281: 6257: 6170: 2623: 2364: 2014: 754: 100: 13068: 11755: 11450: 8318: 6985: 5884:

Acceptance of Irish capital allowance charges in the GILTI calculation. Ireland's most powerful BEPS tool is the

14941: 14534: 13676: 13638: 11970: 11964:"What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven" 11955: 10269: 8331:

Though there are various ways to calculate effective tax rates, other studies find rates of just 2.5-4.5 percent.

7631: 3757: 3395: 3304:

European Commissioner for Competition who led case SA:38373 on illegal State aid to Apple in Ireland (2004–2014).

3172: 2394: 936: 532: 14044: 13148:

are likely to differ from those of U.S. firms and bear strong similarities to those of other G–7 and OECD firms.

10301: 7870: 3722: 2186:

produced a list on the 12 January 1981. Ireland has been a consistent feature on almost every non-governmental

14956: 13908: 13719: 12033: 11953: 11867: 10716: 7107: 6383: 5752: 3847: 3833: 3742: 3561:

The EU Commission was criticised for not including Ireland, Luxembourg, the Netherlands, Malta and Cyprus, and

3203:

reported on leaked Facebook internal reports revealing the influence Facebook had on the Irish State, to which

2809: 2786: 2691: 2663: 2631: 2368: 2062: 1893: 1612: 12290: 11665:

Meanwhile, the tax rate reported by those Irish subsidiaries of U.S. companies plummeted to 3% from 9% by 2010

9298: 9072:

IRELAND'S CORPORATE TAX rate has come under heavy criticism at the World Economic Forum in Davos, Switzerland.

8180: 7501: 5586:

Apple alone is over 26% of the total top 50 revenue and greater than all top 50 Irish companies combined (see

3791:"Third, because of a rather obscure, but nonetheless influential paper by Hines and Rice dating back to 1994." 3013: 2718:

are the majority of Irish BEPS flows, they were developed from Ireland's traditional expertise in inter-group

2549:

The term tax haven has been used by the Irish mainstream media and leading Irish commentators. Irish elected

14469: 13558: 12544: 12055: 11934: 10695: 10670: 10194: 9957: 5748: 3954: 3886: 3828: 3674: 3614: 2893: 2865: 2821: 2242: 2085: 1898: 857: 326: 13248: 10822: 8262: 8235:"Estimating the Scale of Corporate Profit Shifting: Tax Revenue Losses Related to Foreign Direct Investment" 3629:, who in 1994, published a paper with Eric M Rice, listing 41 tax havens, of which Ireland was one of their 3167:

quoted Section 815A of the 1997 Tax Acts that prevents them disclosing such information, even to members of

2934:" entities. The Central Bank has no mandate to investigate tax avoidance or tax evasion, and under the 1942 2518:

The 2013 U.S Senate PSI Levin–McCain investigation into U.S. multinational tax activity, called Ireland the

14170: 13952: 13733: 13100: 12663:"American Chamber of Commerce hires Mark Redmond, past President of the Irish Tax Institute as its new CEO" 12352: 11275: 7277: 6447: 5971: 4099:

tax rates they would incur if legally headquartered in Ireland, even net of full Irish BEPS tools like the

3858:, the State body responsible for attracting inward investment, but never defined beyond the broad concept. 3749: 3610: 2700: 2274: 2234: 1596: 887: 13849: 12371: 8032: 6590:

Non–U.S. tax academics have labelled Washington's tolerance of U.S. multinationals using tax havens as an

3681: 3634: 3541:. The OECD has never updated or amended its 1998 definition (apart from dropping the 4th criteria). The 3321: 14951: 14588: 14160: 14135: 14072: 12407: 12376: 8037: 8006: 7878: 7197: 6928: 6145: 6093: 6065: 3959: 2826: 2814: 2495: 2335: 2288: 2142: 1838: 1808: 11061:"Mason Hayes and Curran:Silver Linings from Ireland's Financial Clouds with QIAIFs and Section 110 SPVs" 10878: 5776: 3606: 2669: 14613: 14462: 9940:""The golden goose may be killed" - Former IMF official warns Ireland to prepare for end to tax regime" 8738: 8215: 6528:) BEPS tool has a normal effective rate of 2.5%, but was temporarily reduced to 0% in 2015 for Apple's 5696:

Germany has condemned Ireland for its tax tools, however, Germany blocked the EU Commission's push for

4118:

Ireland's recent expansion into traditional tax haven services (e.g. Cayman Island and Luxembourg type

3701: 3662: 3155:, there were no official records of any discussion of the tax deal given to Apple outside of the Irish 2746: 2619: 1219: 691: 13999: 3696:

for tax havens in the academic literature. The first test, extreme distortion of national accounts by

2966:, who have set up offices in Ireland), market the Irish ICAV as a superior wrapper to the Cayman SPC ( 2951: 2888:, in June 2018, Microsoft was preparing a "Green Jersey" Irish BEPS scheme. Irish experts, including 14308: 14271: 13868: 11989:"Tom Maguire Tax Partner DELOITTE: Why Ireland's transparency and tax regime means it is not a haven" 10943: 8923: 8510: 8241: 8069:"Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network" 7424: 6486: 6232: 5870: 5594: 4045: 3983: 3958:

U.S. multinationals book over half of their non–U.S. profits in tax havens by using BEPS tools (2016

3866: 3738: 3510: 3258: 3058: 2849:

As the IP is a virtual internal asset, it can be replenished with each technology (or life sciences)

2825:

U.S. multinationals book over half of their non–U.S. profits in tax havens by using BEPS tools (2016

2715: 2644: 2500: 2491: 2342: 2212: 2204: 1266: 844: 801: 652: 507: 356: 305: 179: 13085: 12606: 12443: 11608: 11271: 10129: 7564: 7050: 3982:

tax system to a "territorial tax" model. Since 2009, the U.K has become a corporate tax haven (see

3752:

that justified the U.S. Tax Cuts and Jobs Act of 2017, the largest U.S. tax reform in a generation.

3569:, although he subsequently called Ireland and the Netherlands "tax black holes" on 18 January 2018. 3471:

Most Irish BEPS tools and QIAIFs are OECD–whitelisted (and can thus avail of Ireland's 70 bilateral

14529: 14207: 14150: 14109: 13684: 13648: 13333: 12473: 12326: 11576: 11504:"The capture of tax haven Ireland: "the bankers, hedge funds got virtually everything they wanted"" 11359: 9825: 9789: 9774: 9724: 9677: 9633: 9587: 9522: 9377: 9330: 9283: 9233: 9141: 9091: 9041: 8988: 8935: 8873: 8826: 8776: 8723: 8673: 8626: 8545: 7979:

New Gabriel Zucman study claims State shelters more multinational profits than the entire Caribbean

7313: 7232: 7177: 6954: 6868: 6204: 2378:("PSI") into tax avoidance activities of U.S. multinationals by using "profit shifting" BEPS tools; 2183: 1858: 1276: 760: 107: 14013: 13439: 13379: 12992: 12840: 12719:"IDA IRELAND CEO Shanahan: 'We don't have natural resources other than the quality of our people'" 12584: 12251: 11887: 11244:

Barrera, Rita; Bustamante, Jessica (2 August 2017). "The Rotten Apple: Tax Avoidance in Ireland".

10162: 8688: 8066: 6830: 3966:

In another less technical rebuttal, the State explains Ireland's high ranking in the established "

3151:

prohibits use of economic data for revealing such activities. When the EU Commission fined Apple

14833: 14385: 14229: 14177: 13912: 12521: 12149: 9965: 8360: 8343: 7608:

Some experts see no difference between tax havens and OFCs, and employ the terms interchangeably.

6418: 6342: 5829: 5735: 3538: 3132: 3111: 3067: 3038: 2983: 2939: 2927: 2777: 2772:

Unlike the TP and IP–based BEPS tools, Section 110 SPVs must file public accounts with the Irish

2627: 1991: 1873: 1813: 1324: 1319: 941: 822: 473: 118: 13397: 13220: 12571: 12174: 10176: 10111:"Fintan O'Toole: Ireland is becoming the tax haven of choice for profit-shifting multinationals" 7635: 5896:

of 0% to 2.5% via this Irish BEPS tool. In June 2018, Microsoft prepared a Green Jersey scheme.

4044:("IP") to execute the BEPS actions, which technology and life sciences possess in quantity (see 3918: 3909: 3021:

giving Apple a tax rate of 0.005% on +€100 billion of profits. When the Irish Finance Minister

2731: 14931: 14898: 14773: 14415: 14405: 14288: 14224: 14155: 14140: 14065: 13763:"How the U.S. corporation tax regime helps U.S. business compete against the rest of the world" 13107: 12438: 10631: 9839: 8269: 7559: 6611:, because it still forces minimum U.S. tax rates on foreign income under the TCJA GILTI regime. 6352: 5787:, saw this when researching why German multinationals make so little use of tax havens in 2016. 3838: 3191: 2719: 2218:

In December 2017, the EU did not consider Ireland to be a tax haven, and Ireland is not in the

1958: 1783: 1668: 1663: 1259: 657: 12492:"What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature" 12399: 10879:"There are yet more Irish laws that allow foreign property investors to operate here tax-free" 7998: 5842:. There is widespread unhappiness of Irish BEPS tools in Europe, even from other tax havens. 2199:

which can explain the EU and OCED's position. Confusing scenarios have emerged, for example:

2023:

of 0% to 2.5% on global profits re-routed to Ireland via their tax treaty network. Ireland's

14713: 14551: 14283: 14212: 14050:

American Chamber of Commerce Ireland, the main lobby group for U.S. multinationals in Ireland

13320: 13262: 12495: 12460: 12010:

The OECD stated that for a country to be a tax haven, it had to have certain characteristics.

11959: 11609:"'Ireland is not a tax haven': Department of Finance dismisses 'tax haven' research findings" 11290:"Change in tax treatment of intellectual property and subsequent and reversal hard to fathom" 11060: 10639: 10608: 9509: 8763: 7037: 6933:

Figure 3. Foreign Direct Investment - Over half of Irish outbound FDI is routed to Luxembourg

6907: 6578: 6490: 6442: 6436: 6347: 4135: 4041: 3978:), it released a paper on "meeting the challenges of a modern globalised knowledge economy". 3967: 3913: 3761: 3693: 3661:. Hines expanded his original 1994 list to 45 countries in 2007, and to 52 countries in the 3288: 3187: 3182:" provided by Irish privacy and data protection laws, that enable the State to function as a 3179: 3164: 3156: 3140: 3018: 2955: 2943: 2757:, and have been used by Russian banks to circumvent sanctions. Irish Section 110 SPVs offer " 2682: 2648: 2615: 2331: 2134: 1863: 1788: 1753: 1738: 1658: 1648: 892: 812: 807: 728: 66: 13249:"U.S. firms are keeping billions in offshore 'tax havens' - and Ireland is high on the list" 12889:"Warning that Ireland faces huge economic threat over corporate tax reliance – Troika chief" 12607:"'Ireland is not a tax haven': Department of Finance dismisses 'tax haven' research finding" 10366: 10288:"Ireland has world's fourth largest shadow banking sector, hosting €2.02 trillion of assets" 10148: 8739:"Still slipping the net Europe's corporate-tax havens say they are reforming. Up to a point" 8377: 6497:, however, unlike the tax haven label, Ireland does not raise formal objection to OFC labels 5807: 4138:

firms), setting up offices in Ireland to handle traditional tax haven services for clients.

3908:

Irish commentators provide a perspective on Ireland's "talent base". The State applies an "

2926:, and therefore offer tax confidentiality and tax secrecy. While they are regulated by the 2880:

of 0% to 2.5% via TCJA's participation relief. As Microsoft's main Irish BEPS tools are the

2673:("CAIA") BEPS tool (e.g. as Apple did post 2015). These BEPS tools give an Irish corporate 2249:

The next sections chronicle the detail regarding Ireland's label as a tax haven (most cited

14838: 14743: 14556: 14524: 14514: 14499: 14400: 14395: 14338: 13831: 13314:

Intellectual property (IP) has become the leading tax avoidance vehicle in the world today.

11048:

Irish withholding tax on transfers to Luxembourg can be avoided if structured as a Eurobond

10437:"SECTION 110 and QIAIFs: How do vulture funds manage to pay practically no tax in Ireland?" 9861: 8090: 7693: 7691: 6529: 6377: 5765: 5667: 5587: 3975: 3883: 3709: 3204: 3046: 2979: 2942:

cannot send the confidential information which QIAIFs must file with the Bank to the Irish

2839: 2804: 2687: 2106:

80% of Irish tax, 25% of Irish labour, 25 of top 50 Irish firms, and 57% of Irish value-add

1883: 1848: 1823: 1703: 1683: 850: 527: 388: 13462:"Ireland's move to close the 'double Irish' tax loophole unlikely to bother Apple, Google" 10011: 7828: 7332: 3741:

was confirmed by others, and dictated U.S. policy towards tax havens, including the 1996 "

2159: 8: 14961: 14375: 14365: 14360: 14343: 14234: 14217: 14130: 13595: 13577: 13443: 12588: 12487: 11893: 11823: 11801: 11762: 11756:"Ireland as a European gateway jurisdiction for China – outbound and inbound investments" 11414: 11310: 11226: 11209: 11152: 11010:"Irish 'tax haven' benefits from offshore asset shifts, reports New York Federal Reserve" 10806:"Former Irish Central Bank Deputy Governor says Irish politicians mindless of IFSC risks" 10774: 10525: 10247: 8957: 8604: 8590: 8325: 8297: 8067:

Javier Garcia-Bernardo; Jan Fichtner; Frank W. Takes; Eelke M. Heemskerk (24 July 2017).

7862: 7824: 7508: 6703: 6458: 6400: 6394: 6389: 6367: 6337: 6178: 6101: 5876: 5720: 5716: 5619: 4585: 3666: 3650: 3542: 3522: 3514: 3461: 3388: 3083: 3000: 2931: 2508: 2466: 2429: 2349: 2305: 2284: 1903: 1803: 1798: 1743: 1728: 1718: 1713: 1708: 1653: 1643: 1638: 1622: 1492: 1438: 1241: 749: 301: 14618: 12528:

self-promotion as an offshore financial centre (Hines and Rice, 1994, Appendix 1 p. 175)

12179:

a place where people pay less tax than they would pay if they lived in their own country

9857: 8246:

Countries traditionally perceived as tax havens (Cyprus, Ireland and the United Kingdom)

8094: 5719:

jurisdictions. In fact, Zucman's (et alia) analysis shows that disputes with the major

5685:

The U.S. administration condemned Apple's Irish tax structures in the 2013 Levin–McCain

3354:

State aid (SA.38373): Ireland gave illegal tax benefits to Apple worth up to €13 billion

14971: 14683: 14509: 14457: 14420: 14165: 13806: 13780: 13128: 11436: 11116: 8845: 8303:

itself) as global financial firms sought an escape from financial regulation in Dublin.

8080: 8028: 7866: 7790: 7754: 7652:

Yet today it is difficult to distinguish between the activities of tax havens and OFCs.

7420: 7067: 6452: 6289: 6182: 6105: 6077: 6048: 5958: 5784: 3998: 3928: 3626: 3602: 3565:, explicitly stated to an Irish State Oireachtas Finance Committee on 24 January 2017: 3555: 3483: 3349: 3324:

paper on tax havens, estimated Ireland's effective corporate rate was 4% (Appendix 4);

3317: 3300: 2959: 2651:" ("IP") to "shift profits" from higher-tax locations, with whom Ireland has bilateral 2449: 2301: 2191: 2100:). While the TCJA neutralises some Irish BEPS tools, it enhances others (e.g. Apple's " 1878: 1868: 1853: 1843: 1818: 1768: 1733: 1723: 1693: 1678: 1673: 1528: 1443: 1231: 1195: 1116: 995: 713: 351: 130: 13768:

advantage over foreign rivals – to the benefit of shareholders in those multinationals

13748:"Insight: How Treasury's tax loophole mistake saves U.S. companies billions each year" 12513: 12427:"The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?" 7543:"THE MISSING WEALTH OF NATIONS: ARE EUROPE AND THE U.S. NET DEBTORS OR NET CREDITORS?" 7022: 6793:

Ireland, Luxembourg, Netherlands, Switzerland, Singapore, Bermuda and Caribbean havens

3421:

Ireland does not meet any of the organisation’s criteria to be defined as a tax haven.

2711:

of any global jurisdiction, or tax haven, since the first U.S. tax inversion in 1982.

14976: 14871: 14738: 14623: 14504: 14410: 14276: 14182: 13832:"Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries" 13697: 13652: 13275: 13165: 12313: 11737: 11563: 11134: 10930: 9812: 9761: 9738: 9711: 9664: 9620: 9601: 9574: 9556: 9364: 9317: 9270: 9220: 9128: 9078: 9028: 8975: 8910: 8860: 8813: 8710: 8660: 8613: 8532: 8068: 7668: 7641: 7542: 7391: 7300: 7219: 7198:"A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act" 7164: 7120: 6886: 6855: 6118:

The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?

5892:). With TCJA participation relief, U.S. multinationals can now achieve net effective 3804: 3587: 2967: 2963: 2611: 2554: 2270: 2187: 2054: 1951: 1793: 1778: 1773: 1748: 1698: 1498: 1209: 1161: 1101: 1017: 958: 670: 637: 443: 9480:"Tax treaty shopping: structural determinants of FDI routed through the Netherlands" 7915: 7600: 4144:

TABLE 1: Top 50 companies in Ireland by 2017 revenue booked in Ireland (€ billions)

14778: 14758: 14673: 14598: 14427: 14298: 14197: 13887:"Reassessing the Beloved Double Irish Structure (as Single Malt) in Light of GILTI" 13693: 13677:"In praise of tax havens: International tax planning and foreign direct investment" 13613: 13504:"Impossible Structures: tax outcomes overlooked by the 2015 tax Spillover analysis" 12448: 12426: 12346:"TAX CUTS AND JOBS ACT OF 2017 Corporate Tax Reform and Wages: Theory and Evidence" 12273: 11507: 11428: 11253: 11201: 10971: 10612: 9494: 9105: 8949: 8293: 8098: 8046: 7959:

Such profit shifting leads to a total annual revenue loss of $ 200 billion globally

7932: 7887: 7569: 7150:"Half of U.S. foreign profits booked in tax havens, especially Ireland: NBER paper" 7116: 6424: 6328: 5961:& Eric M Rice, Fiscal Paradise: Foreign tax havens and American business, 1994. 4147:

List omits foreign companies who file very limited Irish accounts (e.g. Accenture)

3974:

suppressed its 2016-2017 data release to protect Apple's Q1 2015 BEPS action (i.e.

3854:

U.S. investment into all BRIC countries. This unique talent base is also noted by

3562: 3407: 3127: 2800: 2762: 2758: 2723: 2404: 2223: 2163: 1833: 1758: 1364: 1329: 1309: 1121: 1089: 963: 817: 568: 16: 13986:"Google, Facebook and Salesforce.com dramatically expand their Dublin office hubs" 13098: 11257: 8050: 7891: 3986:). Since this transformation, no major UK firms have moved to Ireland and most UK 3893:

Without its low-tax regime, Ireland will find it hard to sustain economic momentum

3398:

Tax Strategy Group's 2011 tax policy document) summarises Ireland's tax strategy.

3272: 2776:, which was how the above abuses were discovered in 2016–17. In February 2018 the 14966: 14910: 14861: 14793: 14768: 14733: 14648: 14519: 14437: 14355: 14264: 14192: 14145: 13383: 13304: 13181:"Exclusive: Facebook to put 1.5 billion users out of reach of new EU privacy law" 12132: 12026: 11781:"Uses of Ireland for German Companies: Irish "Intellectual Property" Tax of 2.5%" 8887: 8798: 8692: 7153: 4057: 3591: 3518: 3442: 3428: 2445: 2437: 2154: 1927: 1543: 1401: 1396: 1131: 1094: 1005: 970: 872: 796: 632: 592: 558: 468: 458: 453: 448: 366: 10075:

Ireland's effective tax rate on all foreign corporates (U.S. and non-U.S.) is 4%

9908:"SINN FEIN: Irish state's tax haven activities contribute to obscene inequality" 6644:

Irish tax rate, under U.S. TCJA participation relief, now also becomes a 0–2.5%

5603:

There are no other firms in the top 50 Irish companies from other jurisdictions.

2930:, like the Section 110 SPV, it has been shown many are effectively unregulated " 2550: 14763: 14628: 14603: 14474: 14320: 14259: 14114: 13904: 13853: 13609: 13296: 13221:"Google booked 41% of global revenues in Ireland in 2012; A leprechaun's gold?" 12567: 12562: 12422: 11734:"Maples and Calder Irish Intellectual Property Tax Regime – 2.5% Effective Tax" 11369: 11363: 11227:"State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion" 10958:"Central Bank landlord a vulture fund paying no Irish tax using a QIF, says SF" 10915:"Kennedy Wilson firm pays no tax on its €1bn Irish property assets with QIAIFs" 10823:"TRINITY COLLEGE DUBLIN: 'Section 110' Companies. A Success story for Ireland?" 10604: 10490: 10062: 10028: 9002: 8514: 8102: 8024: 7911: 7538: 7464: 7357:

Transfers from London mainly going to Frankfurt, Luxembourg, Brussels and Paris

7285: 7201: 7018: 6846: 6464: 6314: 6265: 6241: 6227:

Zucman does not explicitly label Ireland a tax haven as he does in other papers

6129: 6073: 5976: 5824: 5712: 5259: 4932: 4910: 4890: 4469: 4079: 3670: 3658: 3646: 3325: 3135:

and must provide the Bank with details of their financials. However, the 1942

3091: 2690:), is the largest BEPS action in history, and led to the replacement of GDP by 2425: 2421: 2414: 2382: 2324: 2309: 2195: 1486: 1458: 1433: 1294: 1136: 931: 867: 765: 703: 607: 602: 585: 563: 13127: 12872:"Ireland slips again in the latest WEF Global Competitiveness Report rankings" 12103: 11678:"Pinning Down Apple's Alleged 0.005% Tax Rate in Ireland Is Nearly Impossible" 11473:"IRISH EX. TAOISEACH BERTIE AHERN: Revenue 'kept Apple tax deal from cabinet'" 11387: 10494: 9498: 9202:"The Netherlands is a tax haven alongside Ireland, Malta and Cyprus, say MEPs" 8151: 8131:"The countries which are conduits for the biggest tax havens (Ireland is 5th)" 2363:

The two U.S. Congressional investigations into global tax havens: 2008 by the

14925: 14876: 14828: 14823: 14818: 14813: 14798: 14708: 14678: 14638: 14546: 14313: 14187: 14088: 13633: 13449:

Ireland become a hub for American tech and pharma giants operating in Europe.

12540: 12240:. The International Consortium of Investigative Journalists. 5 December 2017. 11802:"World Intellectual Property Day: IRELAND'S 2.5% IP Tax Rate (Section 4.1.1)" 11522: 10865:"Powerful Central Bank secrecy laws limit public disclosure of key documents" 10667: 10190: 10032: 9953: 9875: 9793: 9060: 8743: 8607:, an Irish law firm that specializes in ways companies can use Irish tax law. 8117:"Offshore Financial Centers and the Five Largest Value Conduits in the World" 8023: 7758: 7700: 7692:

Vincent Bouvatier; Gunther Capelle-Blancard; Anne-Laure Delatte (July 2017).

6958: 6743: 6707: 5904:

taxes by $ 42 ($ 21 & $ 21). Google has doubled their Irish hub in 2018.

5856: 5847: 5816:

tax systems, are: Chile, Greece, Ireland, Israel, Korea, Mexico, and Poland.

5504: 5429: 5397: 5365: 5291: 5182: 5148: 5128: 5096: 5062: 5042: 4988: 4954: 4858: 4824: 4781: 4749: 4717: 4641: 4565: 4533: 4501: 4437: 4405: 4351: 4319: 4287: 4255: 4201: 4172: 4005: 3947: 3817:

Mark Redmond, President American Chamber of Commerce in Ireland, 21 June 2018

3367: 3208: 2889: 2850: 2537: 2470: 2441: 2238: 1558: 1226: 1151: 1042: 975: 909: 877: 744: 686: 647: 627: 597: 512: 433: 428: 403: 393: 335: 12539: 12128: 10693: 10333:"TRINITY COLLEGE DUBLIN: Ireland, Global Finance and the Russian Connection" 10189: 9952: 8408: 3861: 2111:

Ireland's weakness in attracting corporates from "territorial" tax systems (

47: 14856: 14783: 14753: 14698: 14608: 14380: 13712: 13574:"Why is Germany siding with the tax havens against corporate transparency?" 13203: 12395: 11548: 10666: 9010: 7994: 7694:"Banks in Tax Havens: First Evidence based on Country-by-Country Reporting" 7468: 6546: 6508: 6412: 6153: 5915:

basis. Ireland's BEPS schemes generate large tax reliefs that net down the

5671: 5652: 5644: 5637: 5633: 4607: 4100: 4029: 4004:

U.S.–controlled multinationals are 25 of the top 50 Irish firms (including

3654: 3472: 3277: 3199: 3168: 3030: 3004: 2885: 2873: 2858: 2854: 2657: 2652: 2381:

The books on tax havens in the last decade, with at least 300 citations on

2330:

Notable academic studies by the University of Amsterdam's CORPNET in 2017 (

2320: 1995: 1939: 1453: 1236: 1205: 1176: 1156: 1047: 1032: 1012: 926: 921: 723: 517: 14034: 13948: 12917:"Intangible Assets Scheme under Section 291A Taxes Consolidation Act 1997" 12238:"Where is Luxembourg, Ireland and the Netherlands on the new EU blacklist" 11993:

The OECD outlined certain factors which in its view described a tax haven.

11188:"FEARGAL O'ROURKE: Man Making Ireland Tax Avoidance Hub Proves Local Hero" 9890:"SINN FEIN: MEP McCarthy criticises EU tax haven blacklist as a whitewash" 8319:"TAX JUSTICE NETWORK: Ireland Financial Secrecy Index Country Report 2014" 5875:

While the Washington and EU political compromises tolerating Ireland as a

3226:

Corporation tax in the Republic of Ireland § Effective tax rate (ETR)

3163:

stated in 2016 that Apple was the largest tax-payer in Ireland, the Irish

486: 14866: 14748: 14703: 14693: 14643: 14633: 14583: 14390: 13944: 13884: 13634: 13592:"Germany: Breaking Down The German Royalty Barrier - A View From Ireland" 12452: 12051: 11692:"'Double Irish' and 'Dutch Sandwich' saved Google $ 3.7bn in tax in 2016" 10230:"Apple's multi-billion dollar, low-tax profit hub: Knocknaheeny, Ireland" 9746: 9696: 9652: 9609: 9252: 9113: 8895: 8686: 8204: 7936: 7627: 7596: 7573: 7273: 7272: 5967: 5524: 5331: 4683: 3898: 3855: 3784:

in attracting investment to Ireland" (this is effectively also linked to

3609:, the most cited paper in all tax haven research, was relied upon by the 3492:

Global Forum on Transparency and Exchange of Information for Tax Purposes

3423:

By 2017, only Trinidad & Tobago was on the OECD's list of tax havens.

3102:. "Ireland resists closing corporation tax 'loophole'", 10 November 2017. 3099: 2868:("TCJA") GILTI-regime to neutralise some Irish BEPS tools, including the 2696: 2626:("BEPS") by U.S. multinationals in Ireland is so large, that in 2017 the 2567: 2459: 2390: 1448: 1186: 1146: 1064: 1000: 946: 882: 708: 698: 642: 522: 423: 418: 376: 361: 14039: 13437: 12750:"FactCheck: Does Ireland really have the "highest education" in Europe?" 12291:"Ireland likened to tax haven in report accepted in European Parliament" 12206:"EU blacklist names 17 tax havens and puts Caymans and Jersey on notice" 10302:"How Russian Firms Funnelled €100bn through Dublin via Section 110 SPVs" 9907: 9889: 9299:"Ireland likened to tax haven in report accepted in European Parliament" 7665:"'It's not Ireland's fault U.S. tax law was written by someone on acid'" 5855:

Jami Rubin, Managing Director and Head of Life Sciences Research Group,

4052:

Intellectual property (IP) has become the leading tax-avoidance vehicle.

2341:

Various academic tax-policy centres in Germany, the United Kingdom, the

1978: 293:

Allegation that Ireland facilitates tax base erosion and profit shifting

14808: 14803: 14668: 14593: 14452: 14370: 14350: 13972:"How U.S. tax reform rewards companies that shift profit to tax havens" 13785:"Dependence on corporation tax from U.S. firms leaves State vulnerable" 13608: 13525:"Three years of silence on 'Single Malt' tax loophole raises questions" 13490:"Multinationals replacing 'Double Irish' with new tax avoidance scheme" 13401: 12369: 12073:"Oxfam disputes opaque OECD failing just one tax haven on transparency" 11661:"Ireland: Where Profits Pile Up, Helping Multinationals Keep Taxes Low" 11307:"CENTRAL BANK OF IRELAND: Enhancements to the L-QIAIF regime announced" 11027:"Ireland as a location for Distressed Debt: Orphaned Super QIF Example" 10489: 10061: 10027: 9984:"CSO paints a very different picture of Irish economy with new measure" 9843: 7916:"Taxing across Borders: Tracking Personal Wealth and Corporate Profits" 7463: 7353:"Disappointing number of financials plan to come to Dublin post–Brexit" 7253:"U.S. Tax Cuts and Jobs Act: Corporate tax reform - Winners and Losers" 6834: 6494: 6199:

The paper does not explicitly list/reference any country as a tax haven

6006: 5937:" BEPS tool and on-shoring their IP to Ireland (rather than the U.S.). 5846:"Now that corporate tax reform has passed, the advantages of being an 4014:). U.S.–controlled multinations pay 80% of Irish corporate taxes (see " 3725:(Ireland is 3rd), and deviation of GDP/GNI from 1 (Ireland is now 1st). 3705: 3613:

in October 2017 when advocating the corporate tax cuts proposed by the

2996: 2077: 1553: 1523: 1406: 1391: 1314: 1246: 1214: 1166: 1141: 1126: 1027: 1022: 990: 916: 622: 617: 438: 398: 344: 13099:

Mike Williams (HMRC Director of International Tax) (23 January 2015).

13005: 12796:"New technological university for greater Dublin area to be announced" 11325:"Turning the Tide: The OECD's Multilateral Instrument Has Been Signed" 9412:"German party rejects Irish loan repayment plan that could save €150m" 8451:"Offshore Profit Shifting and the U.S. Tax Code - Part 2 (Apple Inc.)" 5689:, however, it came to Apple's defense when the EU Commission levied a 3773:"First, because of Ireland's 12.5 percent corporation tax rate"; (see 2013:

in multiple reports, an allegation which the state rejects. Ireland's

14479: 14303: 14202: 13890: 13235:"Facebook to put 1.5bn users out of reach of new EU GDPR privacy law" 12782:"Technological universities: are they really such a good idea ?" 10654:"Minister Donohoe publishes Review of Ireland's Corporation Tax Code" 10338:. Professor Jim Stewart Cillian Doyle. 27 February 2018. p. 21. 9911: 9893: 8448: 7975:"Ireland is the world's biggest corporate 'tax haven', say academics" 7861: 6372: 5202: 5008: 3506: 3435: 3245:

is between 2.2% to 4.5% (depending on assumptions made). This lower

3231: 3183: 2993: 2280: 2182:

Ireland has been associated with the term "tax haven" since the U.S.

2118: 2097: 2066: 1386: 1304: 1299: 985: 980: 791: 718: 408: 297: 11850:"Extension of SARP Scheme Tax incentives for foreign staff rejected" 10828:. Professor Jim Stewart Cillian Doyle. 12 January 2017. p. 20. 8795:"Ireland is a tax haven — and that's becoming controversial at home" 4103:. This represents a substantive challenge to the Irish economy (see 3768:, which found the only sources listing Ireland as a tax haven were: 12294: 10543: 10340:

Regulation has been described as light touch regulation/unregulated

10316:"More than €100bn in Russian Money funneled through Dublin in SPVs" 10213:"Revealed Eight facts you may not know about the Apple Irish plant" 9302: 8181:"Dirty Money Coming Home: Capital Flows into and out of Tax Havens" 8085: 5224: 4095:

tax rates for IP–heavy U.S. multinationals are very similar to the

3574: 3175:(despite the fact that Apple is circa one-fifth of Ireland's GDP). 3160: 2478:

Ireland has also been labelled related terms to being a tax haven:

1548: 1516: 1200: 1190: 1111: 1106: 1079: 1052: 862: 612: 553: 548: 381: 13051: 11360:"After a Tax Crackdown, Apple Found a New Shelter for Its Profits" 10993:"'Strong evidence' Ireland aiding EU banks' tax-avoidance schemes" 10423:"Kinsella: Charity status for vulture funds - someone shout stop!" 10395:"Vulture funds using charities to avoid paying tax, says Donnelly" 10266:"Ireland's playing games in the last chance saloon of tax justice" 8639: 8263:"TRINITY COLLEGE DUBLIN BUSINESS SCHOOL: Irish MNC Tax Strategies" 7640:. Cornell Studies in Money. Cornell University Press. p. 24. 2661:

BEPS tool (e.g. as Google and Facebook did), or to Malta with the

13931:"Luxembourg PM blasts Ireland's low effective corporate tax rate" 13184: 12175:"Tax haven definition and meaning | Cambridge English Dictionary" 11113:"New Irish Fund Vehicle to Facilitate U.S. Investment – the ICAV" 11078:"How foreign firms are making a killing in buying Irish property" 10381:"Revealed: How vulture funds paid €20k in tax on assets of €20bn" 4801: 4661: 4371: 4221: 3756:

correct (e.g. per the 2017 U.S. TCJA legislation). In 2013, the

3700:

accounting flows, was used by the IMF in June 2000 when defining

3525:, who places Ireland on its tax haven list, split the concept of 3479:

member countries), and the definition has fallen into disrepute.

2727: 2587:

Corporation tax in the Republic of Ireland § Low tax economy

1359: 1181: 1084: 1074: 413: 371: 14057: 13734:"The U.S. Has the Highest Corporate Income Tax Rate in the OECD" 12514:"Firms, Trade and Profit Shifting: Evidence from Aggregate Data" 11591:"Irish Taoiseach rebuts Oxfam claim that Ireland is a tax haven" 11545:"Revealed: Facebook's global lobbying against data privacy laws" 10844:"IMF queries lawyers and bankers on hundreds of IFSC SPV boards" 8842:"This Tax Haven Just Revised Its 2015 GDP up From 7.8% to 26.3%" 8158:

International Monetary Fund: Finance & Development Quarterly

8152:

JANNICK DAMGAARD; THOMAS ELKJAER; NIELS JOHANNESEN (June 2018).

7393:

Tax Havens and their use by United States Taxpayers, An Overview

7375:"EU's Moscovici slams Ireland, Netherlands as tax 'black holes'" 5840:€13 billion fine on Apple for Irish tax avoidance from 2004–2014 5691:€13 billion fine on Apple for Irish tax avoidance from 2004–2014 4060:, "Intellectual Property Law Solutions to Tax Avoidance", (2015) 3554:

blacklisted tax havens, namely Samoa, appeared in the July 2017

3387:

Salary taxes, VAT, and CGT for Irish residents are in line with

2553:

have asked the question: "Is Ireland a tax haven?". A search of

14905: 13885:

Lewis J. Greenwald; Witold Jurewicz; John Wei (23 April 2018).

12150:"Tax haven definition and meaning | Collins English Dictionary" 11487:"FactCheck: Is Apple really the "largest taxpayer in Ireland"?" 10564:"An Analysis of 2015 Corporation Tax Returns and 2016 Payments" 10367:"Vulture funds pay just €8,000 in tax on €10 billion of assets" 8687:

Vanessa Houlder; Vincent Boland; James Politi (29 April 2014).

8645: 5803:

Double Irish arrangement § Effect of Tax Cuts and Jobs Act

4131: 4127: 3991: 3935:

Double Irish arrangement § Effect of Tax Cuts and Jobs Act

3879: 2433: 2093: 1922: 1568: 1379: 1374: 1369: 1171: 1059: 13559:"U.S. accuses EU of grabbing tax revenues with Apple decision" 13162:"Facebook paid just €30m tax in Ireland despite earning €12bn" 12855:"Ireland falls in FDI ranking as Paris gains to London's cost" 12723:

Shanahan is part politician, part diplomat, and part salesman.

12511: 11888:"Trinidad & Tobago left as the last blacklisted tax haven" 11433:"Treasure Islands: Tax Havens and the Med who Stole the World" 11432: 10689: 10687: 10353:"Loophole lets firms earning millions pay €250 tax, Dáil told" 10177:"Irish overseas 'contract manufacturing' mainly tax avoidance" 9448:"The 'Holy Grail of tax avoidance schemes' was made in the US" 9346:"Seven EU Countries Labeled 'Tax Havens' in Parliament Report" 8511:"Tax Havens Blunt Impact of Corporate Tax Cut, Economists Say" 8349:. Institute of Taxation and Economic Policy. 2017. p. 17. 8290:"How Ireland became a tax haven and offshore financial centre" 8116: 7499: 7419: 7103: 3735:

low foreign tax rates ultimately enhance U.S. tax collections

3053:

suppressed data to hide Apple's identity. Noonan changed the

2614:" going back to the first lists in 1994, and features in all " 13873:

Case Studies of transitions from "Worldwide" to "Territorial"

13438:

Alex Barker; Vincent Boland; Vanessa Houlder (October 2014).

13362:"Trump's U.S. tax reform a significant challenge for Ireland" 13022:"Challenges of Measuring the Modern Global Knowledge Economy" 12824:"Dublin overtakes London in most expensive cities to live in" 11910:"Understanding the rationale for compiling 'tax haven' lists" 11542: 9156:"Blacklisted by Brazil, Dublin funds find new ways to invest" 6544:

The U.S. multinational use of Irish BEPS schemes such as the

6254:

Taxing across borders: Tracking wealth and corporate profits

5771:

U.S. Perspective II. If the U.S. forced U.S. multinationals

5662:

The OECD, who is running a project since 2012 to stop global

5469: 4074:

OECD, and 15% to developing countries (Tørsløv et al., 2018).

2918:("QIAIF") regime is a range of five tax-free legal wrappers ( 2357: 1583: 1578: 1573: 1563: 1538: 1533: 1480: 1352: 13425:"The real story behind US companies' offshore cash reserves" 12702:"Trinity College slips in latest global university rankings" 11527:"'Nobody believes Ireland is not a tax haven' - UN official" 10066: 9998:"New economic Leprechaun on loose as rate of growth plunges" 8584: 8492:"Ireland rejects U.S. senator claims as tax spat rumbles on" 8232: 7829:"What Problems and Opportunities are Created by Tax Havens?" 4126:) is a diversifier from U.S. corporate tax haven services. 2400:

Treasure Islands: Tax Havens and the Men Who Stole the World

2092:

tax rates, whether they are legally based in the U.S. (e.g.

13200:"Google pays €47m in tax in Ireland on €22bn sales revenue" 12110: 10684: 9806:

tax havens', there's not really much of a debate to be had.

7425:"FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS" 7282:"The Global Con Hidden in Trump's Tax Reform Law, Revealed" 7017: 6883:"Irish Taoiseach Leo Varadakar: IRELAND IS NOT A TAX HAVEN" 6552: 6167:

What problems and opportunities are created by tax havens?

5663: 5656: 5629: 4119: 4066: 4025: 3718: 3697: 3687: 3499: 3476: 3439: 3377: 3280: 3238:

tax rate ("ETR"). Independent studies show that Ireland's

3070:, who regulates Section 110 SPVs, upgraded the little used 3042: 3026: 2919: 2526: 2507:

Bloomberg, in an article on PwC Ireland's managing partner

2130: 2081: 12394: 11153:"IRISH FUNDS ASSOCIATION: ICAV Breakfast Seminar New York" 10067:"APPENDIX 1 Table 2 : The Missing Profits of Nations" 8178: 7993: 7333:"Frankfurt Is the Big Winner in Battle for Brexit Bankers" 6223:

End of bank secrecy: Evaluation of G20 tax haven crackdown

6037:

Fiscal Paradise: Foreign tax havens and American Business

3704:("OFCs"), a term the IMF used to capture both traditional 2487:

has been used against Ireland by German political leaders;

2233:

In September 2018, the 29th Chair of the U.S. President's

14045:

Tax Havens: How Globalisation Really Works by Ronen Palen

13476:"Death of the "Double Irish Dutch Sandwich"? Not so Fast" 11357: 10976:"Tax 'trickery' in Ireland: A safe haven you can bank on" 10545: 10244:"New report: is Apple paying less than 1% tax in the EU?" 9553:"Under siege: world leaders take 'tax haven' swipe at us" 8392:"Oxfam says Ireland is a tax haven judged by EU criteria" 7626: 6986:"Ireland is not a Tax Haven - EU Commissioner, Moscovici" 4134:

has led to growth in UK centric tax-law firms (including

2789:, moved out of Irish Section 110 SPVs and into L–QIAIFs. 2208: 318: 14049: 14000:"IRELAND SELECTED ISSUES Section E: The U.S. Tax Reform" 12951:"Google UK employees paid double their Irish equivalent" 12561:

When the Irish State issued a public statement refuting

9430:"Man Making Ireland Tax Avoidance Hub Proves Local Hero" 6009:, ranked by academic citations, over the last 25 years. 3950:

who are also U.S.–controlled companies). Eurostat (2015)

3139:

prevents the Central Bank from sending this data to the

13969: 11520: 10163:"Tax deals raise questions over Ireland's growth spurt" 8954:"One last time on who benefits from corporate tax cuts" 8449:

Senator Carl Levin; Senator John McCain (21 May 2013).

6407:

Qualifying investor alternative investment fund (QIAIF)

5925:

anonymous interviews with Irish corporate tax experts.

4069:

tools, to shield non–U.S. revenues from U.S. taxation.

3261:

openly marketed by the main tax-law firms in the Irish

2910:

Qualifying investor alternative investment fund (QIAIF)

2410:

The Hidden Wealth of Nations: The Scourge of Tax Havens

2065:. Ireland does not meet the 1998 OECD definition of a 13674: 13440:"Brussels in crackdown on 'double Irish' tax loophole" 13348:"U.S. corporations could be saying goodbye to Ireland" 13297:"Intellectual Property Law Solutions to Tax Avoidance" 13006:

American Chamber of Commerce (Ireland) (30 May 2013).

12220:"Outbreak of 'so whatery' over EU tax haven blacklist" 12192:"Empty OECD 'tax haven' blacklist undermines progress" 11158:. Irish Funds Association. November 2015. p. 16. 10630: 10544:

Martin Brehm Christensen; Emma Clancy (21 June 2018).

9743:"US taxpayers growing tired of Ireland's one big idea" 9649:"EDITORIAL: Corporate tax: defending the indefensible" 9249:"Is Ireland a tax haven? European Parliament says yes" 6493:", which tax academics consider to be synomonous with 3453:

Lack of effective exchange of information; (with OECD)

3086:, including Ireland, opted out of the key Article 12. 54: 14014:"Donald Trump seeks to slash U.S. corporate tax rate" 13713:"Reform of U.S. International Taxation: Alternatives" 11720:"Oracle paid just €11m tax on Irish turnover of €7bn" 11451:"Official Statistics and Data Protection Legislation" 11174:"Conversion of a BVI or Cayman Fund to an Irish ICAV" 11096:"Fears over tax leakage via investors' ICAV vehicles" 9693:"The United States' new view of Ireland: 'tax haven'" 9350:

International Consortium of Investigative Journalists

8430:"Tax Havens: International Tax Avoidance and Evasion" 8378:"Ireland named world's 6th worst corporate tax haven" 8260: 7502:"IDENTIFYING TAX HAVENS AND OFFSHORE FINANCE CENTRES" 5723:

of Ireland, Luxembourg and the Netherlands, are rare.

3882:(which are linked to quality of talent), and the key 3796:

This 2013 Irish State-written paper then invoked the

2861:, as the full BEPS effect is capitalized on day one. 1283:

European Union Common Consolidated Corporate Tax Base

11915:. EU Parliament Research. December 2017. p. 3. 11345:"Ireland resists closing corporation tax 'loophole'" 10586:"Irish Microsoft firm worth $ 100bn ahead of merger" 9007:"The desperate inequality behind global tax dodging" 8640:

Martin Sullivan (Forbes Tax Group) (November 2014).

8434:

Table 1. Countries Listed on Various Tax Haven Lists

6304: 3434:

The Irish State, and its advisors, have refuted the

2630:

abandoned GDP/GNP as a statistic to replace it with

2222:; in January 2017 the EU Commissioner for Taxation, 13294: 13008:"Ireland is not – and has never been – a tax haven" 12486: 12087:"Harmful Tax Competition: An Emerging Global Issue" 11706:"Facebook Ireland pays tax of just €30m on €12.6bn" 10700:"When can we expect the next wave of IP onshoring?" 10451:"How do vulture funds exploit Irish tax loopholes?" 10409:"Why would a Vulture Fund own a Children's Charity" 8736: 7823: 6195:

In praise of tax havens: International tax planning

3990:to Ireland returned; and Ireland has failed to win 3025:was alerted by an Irish MEP in 2016 to a new Irish 2376:

U.S. Senate Permanent Subcommittee on Investigation

2348:The three main non-governmental tax organisations: 2257:), and detail regarding the Irish State's official 13779: 12129:"Financial Times Lexicon: Definition of tax haven" 11388:"Tax Sandwich: Ireland's OECD–compliant tax tools" 10456:bought at bargain basement prices in recent years. 9737: 8585:Damian Paletta; Kate Linebaugh (15 October 2013). 7789: 7753: 7533: 7531: 7529: 7527: 7525: 7066: 6988:. Chartered Accountants Ireland. 27 January 2017. 6363:EU illegal State aid case against Apple in Ireland 3764:, which they had published in the State-sponsored 3642: 3622: 3394:The OECD's "Hierarchy of Taxes" pyramid (from the 3309: 2316: 2297: 2058: 1994:" when told of a new Irish tax scheme to replace " 13086:"The United Kingdom's Experience with Inversions" 12370:Mihir A.Desai; C Fritz Foley; James R. Hines Jr. 11804:. Mason Hayes and Curran (Law Firm). April 2013. 11272:"Tax Avoidance and the Irish Balance of Payments" 11243: 10130:"Tax Avoidance and the Irish Balance of Payments" 10057: 10055: 10053: 9600: 7705:Figure D: Tax Haven Literature Review: A Typology 7513:Centre for Research on Multinational Corporations 7396:. U.S. Internal Revenue Service. 12 January 1981. 6828: 4082:, Thomas Wright, "THE EXORBITANT TAX PRIVILEGE", 3846:than Ireland's 2016 GDP of €291 billion (or 2016 3595: 3488:Harmful Tax Competition: An Emerging Global Issue 3411: 3380:tools to avoid all Irish corporate taxation (see 14923: 13710: 13531: 12024: 11786:. Arthur Cox Law Firm. January 2012. p. 3. 11627:"Effective Corporate Tax in Ireland: April 2014" 11543:Carole Cadwall; Duncan Campbell (2 March 2019). 11427: 11200: 10970: 10495:"Why high-tax locations let tax havens flourish" 9550: 9104: 9054: 8948: 8788: 8786: 8587:"Dublin Moves to Block Controversial Tax Gambit" 5983: 5980:article highlighting material issues with TCJA. 3929:Global "knowledge hub" for "selling into Europe" 2275:Corporate haven § Corporate tax haven lists 13850:"Japan Disproves Fears of Territorial Taxation" 13826: 13824: 13101:"The inversion experience in the US and the UK" 12979:"Is Ireland's booming economy just an illusion" 11358:Jesse Drucker; Simon Bowers (6 November 2017). 11214:How Ireland became an offshore financial centre 10522:"New Report on Apple's New Irish Tax Structure" 10493:; Thomas Tørsløv; Ludvig Wier (November 2017). 10468: 10466: 10464: 10199:"The Growth Effect of 'Contract Manufacturing'" 9646: 8886: 8363:. Fora, Sunday Business Post. 15 October 2016. 7522: 5941: 5933:a boom in U.S. multinationals using the Irish " 5495: 5420: 5388: 5356: 5282: 5250: 5173: 5119: 5087: 5033: 4979: 4881: 4849: 4772: 4740: 4708: 4632: 4556: 4524: 4492: 4460: 4428: 4396: 4342: 4310: 4278: 4246: 4192: 4108: 3739:U.S. is the largest beneficiary from tax havens 2916:Qualifying Investor Alternative Investment Fund 13909:"Breaking Down the New U.S. Corporate Tax Law" 13903: 13869:"A Global Perspective on Territorial Taxation" 13571: 12566: 12512:Sébastien Laffitte; Farid Toubal (July 2018). 12421: 11868:"Tax Strategy Group: Irish Corporate Taxation" 11232:profits in 2003 down to 0.005 percent in 2014. 10603: 10515: 10513: 10511: 10132:. Council on Foreign Relations. 25 April 2018. 10050: 9296: 9001: 8564:"Weil on Finance: Yes, Ireland Is a Tax Haven" 8508: 8179:Lukas Menkhoff; Jakob Miethe (December 2017). 7910: 7537: 7500:Laurens Booijink; Francis Weyzig (July 2007). 7255:. Taxnotes International. pp. 1235–1237. 7195: 5764:(and link it to the wider economic concept of 2833:Apple's Q1 2015 Irish restructure, post their 14073: 13123: 13121: 12533: 12252:"EU puts 17 countries on tax haven blacklist" 11237: 11131:"The ICAV – Maples and Calder Checks the Box" 10031:; Thomas Tørsløv; Ludvig Wier (8 June 2018). 10014:. Council on Foreign Relations. 11 May 2018. 9787: 9538:"The Nasty Four must show their real colours" 9110:"Ireland a tax haven 'free-riding' on Europe" 8783: 8561: 7144: 7142: 7140: 7138: 7136: 7134: 6831:"Dáil Éireann debate - Thursday, 23 Nov 2017" 6595: 5945: 5864: 3581: 3460:No substantial activities (e.g. tolerance of 2734:" to their larger Irish IP–based BEPS tools. 2707:Ireland has received the most U.S. corporate 2174:, but on 18 January 2018 that my mouth was a 1959: 13847: 13821: 12096: 12044: 11882: 11880: 11644:"Effective Corporate Tax calculations: 2.2%" 11402: 11400: 10461: 10089:"Ireland named as world's biggest tax haven" 9343: 9246: 9180: 8839: 8642:"If Ireland Is Not A Tax Haven, What Is It?" 8403: 8401: 7432:Quarterly Journal of Economics (Harvard/MIT) 7369: 7367: 7365: 7347: 7345: 7013: 7011: 7009: 7007: 7005: 7003: 7001: 6999: 6949: 6947: 6945: 6943: 6941: 4111:mean some Irish BEPS tools, such as Apple's 2753:), have made Ireland the 3rd largest global 2219: 2017:("BEPS") tools give some foreign corporates 13943: 13612:; Thomas Torslov; Ludvig Wier (June 2018). 13509:. Christian Aid. November 2017. p. 3. 12699: 12400:"Tax competition with parasitic tax havens" 12050: 10656:. Department of Finance. 21 September 2017. 10508: 10383:. The Sunday Business Post. 8 January 2017. 10065:; Thomas Torslov; Ludvig Wier (June 2018). 9690: 8792: 8233:Petr Jansky; Miroslav Palansky (May 2017). 8203: 7999:"Tax competition with parasitic tax havens" 7601:"Tax Havens and Offshore Financial Centres" 7595: 7467:; Thomas Torslov; Ludvig Wier (June 2018). 7327: 7325: 7323: 7246: 7244: 7242: 7191: 7189: 7187: 6768: 6621: 6619: 6617: 6540: 6538: 6467:, leader in academic research on tax havens 6461:, leader in academic research on tax havens 6455:, leader in academic research on tax havens 5728: 3721:flows inflate the haven's GDP; proxies are 3159:because such data is also protected. When 14080: 14066: 13970:Michael Erman; Tom Bergin (18 June 2018). 13670: 13668: 13644:Tax havens: How Globalization Really Works 13614:"The Policy Failure of High-Tax Countries" 13118: 12993:"How bankers brought Ireland to its knees" 12965:"Trump visas and Brexit provide tailwinds" 12903:"Capital allowances for intangible assets" 12167: 11748: 10345: 10224: 10222: 9840:"Is Ireland a tax haven for corporations?" 9098: 8414:. U.S. GAO. 18 December 2008. p. 12. 8284: 8282: 7989: 7987: 7386: 7384: 7250: 7131: 6980: 6978: 6976: 6974: 6972: 6955:"OECD Chief: 'Ireland is not a tax haven'" 6798: 6685: 6683: 6358:Corporation tax in the Republic of Ireland 6142:Tax competition with parasitic tax havens 5871:Corporate haven § U.S. as BEPS winner 5613: 3641:, research papers on tax havens, by other 3548: 3276:EU Commission's outline of Apple's hybrid– 3249:effective tax rate is consistent with the 2606:who are U.S.–controlled). Eurostat (2015). 2387:Tax Havens: How Globalization Really Works 2073: 1966: 1952: 13675:Qing Hong; Michael Smart (January 2010). 13492:. The Irish Independent. 9 November 2014. 13478:. Taxes Without Borders. 23 October 2014. 13454: 13131:; Anna Gumpert; Monika Schnitzer (2016). 12442: 11877: 11619: 11397: 11070: 11066:. Mason Hayes & Curran Law. May 2016. 11019: 10626: 10624: 10622: 10599: 10597: 10595: 10304:. The Sunday Business Post. 4 March 2018. 10124: 10122: 10120: 9876:"Dail Eireann Oireachtas Debates: Search" 9174:"Tax haven blacklisting in Latin America" 8398: 8084: 7906: 7904: 7725: 7723: 7721: 7719: 7717: 7715: 7713: 7637:Tax Havens and Offshore Financial Centres 7591: 7589: 7587: 7563: 7362: 7342: 7268: 7266: 6996: 6938: 6728: 6726: 3797: 3450:No or nominal tax on the relevant income; 3153:€13 billion for illegal State aid in 2016 2813:Profitability of U.S. subsidiaries (2015 2794: 2354:Institute on Taxation and Economic Policy 1475:Institute on Taxation and Economic Policy 13878: 13795: 13431: 13272:World Intellectual Property Organization 13080: 13078: 13063: 13061: 12874:. Irish Independent. 28 September 2017. 12340: 12338: 12336: 12142: 12020: 12018: 11949: 11947: 11945: 11684: 11382: 11380: 11301: 11299: 11219: 11123: 11105: 10912: 10751:"QIAIFs Davy Stockbrokers Fund Services" 10660: 10646: 10636:"6 ways to fix the tax system post TCJA" 10539: 10537: 10535: 10485: 10483: 10327: 10325: 10087:Reporter, Peter O'Dwyer (14 June 2018). 10086: 9148: 8427: 8256: 8254: 8019: 8017: 7766:The New Palgrave Dictionary of Economics 7622: 7620: 7618: 7616: 7320: 7239: 7184: 7099: 7097: 7095: 6824: 6822: 6637:Capital Allowances for Intangible Assets 6614: 6564: 6562: 6535: 5886:capital allowances for intangible assets 5806: 5676:capital allowances for intangible assets 4038:capital allowances for intangible assets 3953: 3938: 3860: 3850:of €190 billion), and larger than total 3832: 3785: 3774: 3294: 3287:based on private rulings from the Irish 3271: 3106: 3055:capital allowances for intangible assets 3045:transaction in history in Q1 2015 (see " 2987: 2898:Review of Ireland's Corporation Tax Code 2844:capital allowances for intangible assets 2820: 2808: 2681: 2670:Capital Allowances for Intangible Assets 2590: 2158: 2026: 2019: 1977: 13866: 13803:"CORPORATE INVERSIONS: A POLICY PRIMER" 13665: 13377: 13373: 13371: 13215: 13213: 13159: 13046: 13044: 13042: 13040: 13038: 12676: 12674: 12672: 12639: 12637: 12505: 11726: 11712: 11339: 11337: 11176:. William Fry Law Firm. 1 October 2015. 11088: 10859: 10857: 10800: 10798: 10726: 10280: 10219: 10143: 10141: 10139: 9540:. International Tax and Public Finance. 9389: 9387: 9194: 8557: 8555: 8486: 8484: 8466: 8464: 8444: 8442: 8313: 8311: 8279: 7984: 7495: 7493: 7491: 7489: 7487: 7485: 7381: 6969: 6680: 3782:International Financial Services Centre 3401: 3381: 3263:International Financial Services Centre 2857:, but at a much greater scale than the 2580: 14924: 14016:. Financial Times. 27 September 2017. 13760: 13641:; Christian Chavagneux (1 July 2011). 13354: 13340: 13328:Italic or bold markup not allowed in: 13197: 13178: 13138:The Review of Economics and Statistics 12695: 12693: 12691: 12549:"International GNI to GDP Comparisons" 12468:Italic or bold markup not allowed in: 12321:Italic or bold markup not allowed in: 12177:. Cambridge English Dictionary. 2018. 12121: 12008:. Irish Independent. 2 February 2016. 11975:Economic and Social Research Institute 11818: 11816: 11814: 11698: 11571:Italic or bold markup not allowed in: 11053: 10846:. The Irish Times. 30 September 2016. 10760: 10709: 10619: 10592: 10580: 10578: 10576: 10550:European United Left–Nordic Green Left 10519: 10387: 10373: 10215:. Irish Independent. 15 December 2017. 10117: 9820:Italic or bold markup not allowed in: 9769:Italic or bold markup not allowed in: 9719:Italic or bold markup not allowed in: 9672:Italic or bold markup not allowed in: 9628:Italic or bold markup not allowed in: 9582:Italic or bold markup not allowed in: 9535: 9517:Italic or bold markup not allowed in: 9477: 9372:Italic or bold markup not allowed in: 9325:Italic or bold markup not allowed in: 9278:Italic or bold markup not allowed in: 9228:Italic or bold markup not allowed in: 9136:Italic or bold markup not allowed in: 9086:Italic or bold markup not allowed in: 9036:Italic or bold markup not allowed in: 8983:Italic or bold markup not allowed in: 8930:Italic or bold markup not allowed in: 8868:Italic or bold markup not allowed in: 8821:Italic or bold markup not allowed in: 8771:Italic or bold markup not allowed in: 8737:Economist Editorial (8 October 2015). 8718:Italic or bold markup not allowed in: 8680: 8668:Italic or bold markup not allowed in: 8633: 8621:Italic or bold markup not allowed in: 8540:Italic or bold markup not allowed in: 8192:Table A1: Tax havens full list:IRELAND 8188:German Institute for Economic Research 7969: 7967: 7901: 7819: 7817: 7710: 7687: 7685: 7683: 7681: 7584: 7459: 7457: 7455: 7453: 7451: 7449: 7308:Italic or bold markup not allowed in: 7263: 7227:Italic or bold markup not allowed in: 7172:Italic or bold markup not allowed in: 7087:otherwise-similar large U.S. companies 7062: 7060: 6919: 6917: 6863:Italic or bold markup not allowed in: 6829:Oireachtas Record (23 November 2017). 6723: 3219: 3114:("CBI") regulates QIAIFs. When Irish 14061: 14040:OECD Global Forum on Tax Transparency 13860: 13841: 13584: 13288: 13255: 13227: 13092: 13075: 13069:"How Tax Reform solved UK inversions" 13058: 12926: 12909: 12398:; John D. Wilson (6 September 2009). 12372:"The Demand for Tax Haven Operations" 12333: 12270:"Ireland labelled a tax "black hole"" 12015: 11942: 11860: 11773: 11653: 11377: 11351: 11296: 11282: 11264: 11206:"Tax Justice Network: Captured State" 11180: 11046:. Grant Thornton. 30 September 2015. 10815: 10781: 10588:. Sunday Business Post. 24 June 2018. 10532: 10480: 10425:. Sunday Business Post. 24 July 2016. 10322: 10294: 10179:. FinFacts Ireland. 16 February 2015. 9990: 9976: 9731: 9473: 9471: 9048: 8384: 8353: 8251: 8033:"The demand for tax haven operations" 8014: 7997:; John D. Wilson (6 September 2009). 7957:. Wall Street Journal. 10 June 2018. 7947: 7857: 7855: 7853: 7851: 7785: 7783: 7781: 7779: 7749: 7747: 7613: 7415: 7413: 7411: 7409: 7407: 7405: 7403: 7092: 6819: 6559: 5700:("CbCr") which would effectively end 3822: 3082:was signed by 70 jurisdictions. The 2903: 2896:and author of the Irish State's 2017 2686:Apple's Q1 2015 Irish restructuring ( 2072:Ireland's situation is attributed to 14443:New international division of labour 14035:Tax Justice Network: Ireland Section 14002:. IMF. 11 June 2018. pp. 27–33. 13923: 13897: 13621:National Bureau of Economic Research 13427:. McKinsey & Company. June 2017. 13368: 13210: 13160:Weckler, Adrian (29 November 2017). 13133:"Multinational Firms and Tax Havens" 13035: 12826:. Irish Independent. 15 March 2018. 12752:. thejournal.ie. 26 September 2016. 12728: 12721:. Irish Independent. 10 March 2016. 12711: 12669: 12634: 12254:. Financial Times. 8 December 2017. 12230: 12212: 12194:. Tax Justice Network. 26 June 2017. 11991:. Irish Independent. February 2018. 11902: 11794: 11632:. Department of Finance. April 2014. 11421: 11334: 11317: 11145: 11033: 10995:. Irish Independent. 28 March 2017. 10960:. Irish Independent. 28 August 2016. 10881:. thejournal.ie. 10 September 2016. 10854: 10836: 10795: 10569:. Revenue Commissioners. April 2017. 10556: 10502:National Bureau of Economic Research 10443: 10136: 10071:National Bureau of Economic Research 10040:National Bureau of Economic Research 9551:Gavin McLoughlin (29 January 2019). 9487:International Tax and Public Finance 9384: 9176:. Tax Justice Network. 6 April 2017. 9055:Gráinne Ní Aodha (28 January 2018). 8892:"'Cheating' Ireland, muddled Europe" 8689:"Tax avoidance: The Irish inversion" 8552: 8481: 8461: 8439: 8336: 8308: 8145: 7871:"Which countries become tax havens?" 7482: 7473:National Bureau of Economic Research 7251:Athanasiou, Amanda (19 March 2018). 7030:National Bureau of Economic Research 6776:1997 Irish Tax and Consolidated Acts 6713: 6062:The demand for tax haven operations 5590:on Apple as one-fifth of Irish GDP); 4105:effect of U.S. Tax Cuts and Jobs Act 3997:In 2016, U.S. corporate tax expert, 3944:Only U.S. multinationals use Ireland 3684:was one of the first to use the term 3643:§ Leaders in tax haven research 3623:§ Leaders in tax haven research 3310:§ Leaders in tax haven research 3285:two branches inside a single company 3283:tax structure in Ireland, that used 3041:". When Apple executed the largest 3011:There is evidence Ireland meets the 2610:Ireland ranks in all non-political " 2317:§ Leaders in tax haven research 2298:§ Leaders in tax haven research 2172:did not consider Ireland a tax haven 2170:said on the 24 January 2017, the EU 2104:"). A reliance on U.S. corporates ( 2059:§ Leaders in tax haven research 80: 46: 14947:Taxation in the Republic of Ireland 13933:. The Irish Examiner. 6 March 2018. 13496: 13482: 13468: 13378:Beesley, Authur (31 January 2018). 13029:Central Statistics Office (Ireland) 12995:. The Financial Times. 15 May 2010. 12985: 12905:. Irish Revenue. 15 September 2017. 12857:. Irish Independent. 12 June 2018. 12843:. Financial Times. 31 January 2018. 12700:O'Brien, Carl (26 September 2018). 12688: 12647:. Irish Independent. 21 June 2018. 12480: 12027:"The OECD Initiative on Tax Havens" 11890:. Financial Times. September 2013. 11811: 11722:. Irish Independent. 28 April 2014. 11708:. Irish Examiner. 29 November 2017. 11680:. Bloomberg News. 1 September 2016. 11455:Central Statistics Office (Ireland) 10573: 10359: 10290:. Irish Independent. 18 March 2018. 10165:. Financial Times. 9 December 2014. 9684: 9647:Times Editorial (2 December 2017). 9190:. Irish Independent. 26 March 2017. 8880: 8578: 8502: 7964: 7814: 7678: 7446: 7057: 6914: 6904:"Revenue: Double Taxation Treaties" 6485:Ireland has also been labelled an " 6090:Which countries become tax havens? 3972:Central Statistics Office (Ireland) 3495: 3370:, Bloomberg View (11 February 2014) 3145:Central Statistics Office (Ireland) 2999:(l) PwC (Ireland) Managing Partner 2047: 287:Revision as of 13:39, 29 April 2019 190: 185: 171: 157:Revision as of 13:39, 29 April 2019 154: 147: 142: 99: 90:Revision as of 08:55, 29 April 2019 87: 13: 13988:. Irish Independent. 26 July 2018. 13867:Dittmer, Philip (10 August 2012). 13761:Whelan, Sean (12 September 2018). 13736:. Tax Foundation. 27 October 2014. 13711:Jane G. Gravelle (1 August 2017). 13071:. Tax Foundation. 14 October 2014. 12431:The Quarterly Journal of Economics 12025:James K. Jackson (11 March 2010). 11408:"Ireland as a domicile for QIAIFs" 11190:. Bloomberg News. 28 October 2013. 11098:. Sunday Times. 26 February 2017. 11080:. Irish examiner. 22 August 2016. 11012:. Irish Independent. 13 May 2018. 10938:Cite has empty unknown parameter: 10000:. Irish Independent. 15 July 2017. 9468: 8918:Cite has empty unknown parameter: 8562:Jonathan Weil (11 February 2014). 8428:Gravelle, Jane (15 January 2015). 7848: 7776: 7744: 7551:The Quarterly Journal of Economics 7400: 7377:. France 24 News. 18 January 2018. 7021:; Thomas Wright (September 2018). 6403:Ireland's largest U.S. tax advisor 6122:The Quarterly Journal of Economics 6041:The Quarterly Journal of Economics 5827:, in a post-TCJA interview in the 5608: 4008:), and 70% of top 50 revenue (see 3803:The following is from a June 2018 3598:File:James R. Hines Jr. C-SPAN.jpg 3545:imply the U.S. may be the reason. 3414:File:Pascal Saint-Amans C-SPAN.jpg 2838:from Apple Jersey in Q1 2015 (see 289: 35: 14988: 14087: 14028: 13848:TF Editorial (13 November 2012). 13623:, Working Papers. pp. 44–49. 13251:. thejournal.ie. 15 October 2016. 13223:. Finfacts.ie. 30 September 2013. 13198:Bowers, Simon (4 November 2016). 12891:. Irish Independent. 9 June 2018. 12738:. Irish Independent. 6 June 2018. 12572:""Ireland is not a tax haven"..." 12104:"Towards Global Tax Co-operation" 11646:. Irish Times. 14 February 2014. 11593:. Irish Times. 14 December 2016. 11475:. Sunday Times. 14 November 2016. 11393:. Mason Hayes & Curran. 2014. 11229:. EU Commission. 30 August 2016. 10808:. The Irish Times. 5 March 2018. 10768:"Establishing a QIAIF in Ireland" 10411:. Dail Eireann. 24 November 2016. 10033:"The Missing Profits of Nations∗" 9788:Cillian Doyle (21 January 2016). 9414:. Irish Times. 17 November 2017. 8432:. Cornell University. p. 4. 8154:"Piercing the Veil of Tax Havens" 7735:Federal Reserve Bank of St. Louis 7355:. Irish Times. 28 December 2017. 7335:. Bloomberg News. 27 March 2018. 6744:OECD BEPS Multilateral Instrument 6397:architect of Ireland's BEPS tools 5990:Federal Reserve Bank of St. Louis 5942:§ Hines–Rice 1994 definition 5934: 5889: 5796: 5679: 4112: 4109:§ Technical issues with-TCJA 3733:The Hines–Rice paper showed that 3456:Lack of transparency; (with OECD) 2973: 2101: 1290:Global minimum corporate tax rate 14904: 14894: 14893: 14104: 14006: 13992: 13978: 13963: 13937: 13773: 13754: 13740: 13726: 13704: 13698:10.1016/j.euroecorev.2009.06.006 13627: 13602: 13565: 13551: 13527:. Irish Times. 16 November 2017. 13517: 13417: 13408: 13390: 13364:. Irish Times. 30 November 2017. 13241: 13191: 13172: 13153: 13014: 12999: 12971: 12957: 12943: 12895: 12881: 12864: 12847: 12833: 12816: 12802: 12788: 12774: 12760: 12742: 12665:. Irish Times. 25 November 2013. 12655: 12626:. Irish Examiner. 14 June 2018. 12616: 12599: 12577: 12555: 12415: 12388: 12363: 12283: 12262: 12244: 12222:. Irish Times. 7 December 2017. 12208:. The Guardian. 5 December 2017. 12198: 12184: 12079: 12065: 11998: 11981: 11922: 11842: 11670: 11663:. Bloomberg News. October 2013. 11636: 11601: 11583: 11536: 11514: 11496: 11489:. journal.ie. 4 September 2016. 11479: 11465: 11443: 11347:. Irish Times. 10 November 2017. 11194: 11166: 11002: 10985: 10964: 10950: 10913:Mulligan, John (6 August 2016). 10906: 10888: 10871: 10743: 10739:. Dillon Eustace. November 2015. 10734:"A Guide to Investing in QIAIFs" 10453:. Irish Times. 17 October 2016. 10429: 10415: 10401: 10369:. thejournal.ie. 8 January 2017. 10318:. The Irish Times. 4 March 2018. 10308: 10258: 10236: 10205: 10183: 10169: 10155: 10103: 10080: 10021: 10012:"Ireland Exports its Leprechaun" 10004: 9946: 9932: 9918: 9900: 9882: 9868: 9850: 9832: 9781: 9536:Weyzig, Francis (October 2017). 9397:. Irish Times. 13 January 2018. 9297:Colm Ó Mongáin (26 March 2019). 8394:. Irish Times. 28 November 2017. 7924:Journal of Economic Perspectives 7834:Oxford Review of Economic Policy 7800:Journal of Economic Perspectives 7469:"The Missing Profits of Nations" 7423:; Eric M. Rice (February 1994). 7121:10.1111/j.1475-679X.2009.00346.x 7077:Journal of Economic Perspectives 6785: 6758: 6749: 6746:("MLI") on the 24 November 2016. 6736: 6607:The TCJA system is described as 6321: 6307: 6282:Journal of Economic Perspectives 6258:Journal of Economic Perspectives 6171:Oxford Review of Economic Policy 5497: 5422: 5390: 5358: 5284: 5252: 5175: 5121: 5089: 5035: 4981: 4883: 4851: 4774: 4742: 4710: 4634: 4558: 4526: 4494: 4462: 4430: 4398: 4344: 4312: 4280: 4248: 4194: 4086:Working Papers (September 2018). 3760:co-wrote a paper with the Irish 3597: 3588:Tax haven § Tax haven lists 3413: 2624:base erosion and profit shifting 2365:Government Accountability Office 2271:Tax haven § Tax haven lists 2015:base erosion and profit shifting 1933: 1921: 755:Base erosion and profit shifting 325: 14105: 13572:Markus Meinzer (13 July 2018). 13539:"BEPS Project Background Brief" 13350:. Irish Times. 17 January 2018. 13179:Ingram, David (18 April 2018). 13088:. Tax Foundation. 5 April 2016. 12967:. Irish Independent. July 2018. 12939:. Irish Revenue. February 2018. 12770:. Irish Times. 29 January 2018. 12624:"Irish tax haven label 'wrong'" 12609:. thejournal.ie. 13 June 2018. 12585:"Tax havens benefits spelt out" 11971:Department of Finance (Ireland) 11956:Department of Finance (Ireland) 11611:. thejournal.ie. 13 June 2018. 11330:. SquirePattonBoggs. July 2017. 11292:. Irish Times. 8 November 2017. 11246:The International Trade Journal 10898:. Irish Times. 4 October 2016. 10791:. The Irish Times. 10 May 2017. 10151:. Bloomberg News. 1 March 2017. 9962:"Who shifts profits to Ireland" 9942:. Newstalk Radio. 21 June 2018. 9640: 9594: 9544: 9529: 9454: 9440: 9422: 9404: 9337: 9290: 9240: 9166: 8995: 8942: 8833: 8730: 8509:Jim Tankersley (10 June 2018). 8421: 8380:. journal.ie. 12 December 2016. 8370: 8226: 8197: 8172: 8123: 8109: 8060: 7657: 6791:The paper lists tax havens as: 6696: 6670: 6660: 6651: 6628: 6601: 6596:§ Source of contradictions 6584: 5946:§ Source of contradictions 5811:OECD "worldwide tax" countries. 3758:Department of Finance (Ireland) 3445:as the consensus definition: 2622:" of tax havens. The level of 2133:), has seen tax-law firms, and 2084:tools, in the world. The U.S. 533:Optimal capital income taxation 13720:Congressional Research Service 13264:WIPO IP Facts and Figures 2017 13052:"Ireland's Top 1000 Companies" 12034:Congressional Research Service 11694:. Irish Times. 2 January 2018. 10520:Fowler, Naomi (25 June 2018). 10073:, Working Papers. p. 31. 10042:, Working Papers. p. 25. 9432:. Bloomberg. 28 October 2013. 9247:Cliff Taylor (28 March 2019). 8474:. thejournal.ie. 31 May 2013. 8261:Professor Jim Stewart (2016). 7475:, Working Papers. p. 31. 7108:Journal of Accounting Research 7023:"THE EXORBITANT TAX PRIVILEGE" 6896: 6875: 6571: 6500: 6479: 6384:Modified gross national income 5643:Ireland's replacement for the 4024:). This is because Ireland's 3389:rates of other EU–28 countries 2632:Modified gross national income 2369:Congressional Research Service 2220:§ EU 2017 tax haven lists 1982:Former Irish Finance Minister 1613:List of countries by tax rates 1: 13464:. The Guardian. October 2014. 13237:. Irish Times. 19 April 2018. 12981:. Irish Times. 30 March 2018. 12953:. Irish Times. February 2016. 12784:. Irish Times. 15 March 2016. 12545:Irish Fiscal Advisory Council 11932:. Irish Times. 13 June 2018. 11258:10.1080/08853908.2017.1356250 10696:Irish Fiscal Advisory Council 10671:Irish Fiscal Advisory Council 10195:Irish Fiscal Advisory Council 9958:Irish Fiscal Advisory Council 9344:Simon Bowers (4 March 2019). 9204:. DutchNews.nl. 27 March 2019 8840:Lucinda Shen (14 July 2016). 8793:Aidan Regan (25 April 2019). 8051:10.1016/j.jpubeco.2005.04.004 7977:. Irish Times. 13 June 2018. 7896:Page 1067: List of Tax Havens 7892:10.1016/j.jpubeco.2009.07.005 7196:Kyle Pomerleau (3 May 2018). 6812: 6742:The U.S. refused to sign the 5984:Leaders in tax haven research 5749:Tax Cuts and Jobs Act of 2017 5747:U.S. Perspective I. Pre the 3887:Global Competitiveness Report 3829:Global Competitiveness Report 3675:Zucman–Tørsløv–Wier 2018 list 3408:Tax havens § Definitions 2894:Irish Fiscal Advisory Council 2866:Tax Cuts and Jobs Act of 2017 2498:("IMF") listed Ireland as an 2483:In Germany, the related term 2243:Tax Cuts and Jobs Act of 2017 2086:Tax Cuts and Jobs Act of 2017 1038:Natural resources consumption 285: 241: 234: 144:better title for this section 13953:Council on Foreign Relations 13295:Andrew Blair-Stanek (2015). 12812:. Irish Times. 26 June 2018. 12798:. Irish Times. 16 July 2018. 12353:Council of Economic Advisors 11276:Council on Foreign Relations 10867:. Irish Times. January 2016. 10476:. Irish Times. 28 June 2018. 10439:. Emma Clancy. 30 July 2016. 10397:. Irish Times. 14 July 2016. 10232:. The Guardian. 29 May 2013. 10113:. Irish Times. 16 June 2018. 9986:. Irish Times. 15 July 2017. 9691:John Holden (January 2017). 9450:. Irish Times. 26 July 2014. 7606:. University of Birmingham. 7477:Appendix Table 2: Tax Havens 7278:Council on Foreign Relations 6448:United States as a tax haven 5972:Council on Foreign Relations 5698:country-by-country reporting 5670:" by Noble Prize economist, 4020: 4010: 3750:Council of Economic Advisors 3611:Council of Economic Advisors 3592:Tax haven § Definitions 3314:effective corporate tax rate 3243:effective corporate tax rate 3214: 2636: 2235:Council of Economic Advisors 2155:Tax haven § Definitions 2113: 2108:), is a concern in Ireland. 2074:§ Political compromises 2053:Ireland is on all academic " 2050:, fostering tax strategies. 888:United States as a tax haven 18:Browse history interactively 7: 14161:Environmental globalization 14136:Anti-globalization movement 13893:and TaxNotes International. 12684:. Irish Times. 6 June 2018. 12408:Journal of Public Economics 12377:Journal of Public Economics 10355:. Irish Times. 6 July 2016. 9928:. Irish Times. 3 July 2018. 8344:"Offshore Shell Games 2017" 8038:Journal of Public Economics 8007:Journal of Public Economics 7879:Journal of Public Economics 7843:Table 1: List of Tax Havens 6929:International Monetary Fund 6706:vote is not binding on the 6300: 6146:Journal of Public Economics 6094:Journal of Public Economics 6066:Journal of Public Economics 5674:), with Ireland's expanded 5659:tools increased materially; 3798:§ OECD 1998 definition 3737:. Hines' insight that the 3519:definition of a "tax haven" 3443:definition of a "tax haven" 3438:label by invoking the 1998 3376:can be combined with Irish 3265:with ETRs of 0–2.5% (see " 2596:Dominance of U.S. companies 2575: 2520:holy grail of tax avoidance 2496:International Monetary Fund 2336:International Monetary Fund 2279:Ireland has been labeled a 1986:(2011–2017), told an Irish 10: 14993: 14309:Offshore financial centres 13561:. Reuters. 31 August 2016. 12551:. University College Cork. 12113:. April 2000. p. 17. 11873:. October 2011. p. 3. 11029:. Davy Stockbrokers. 2014. 10756:. Davy Stockbrokers. 2015. 9464:. journal.ie. 23 May 2013. 8216:City, University of London 8190:, DIW Berlin. p. 41. 8103:10.1038/s41598-017-06322-9 6774:Under Section 291A of the 6380:Apple BEPS tool in Ireland 5907:Assessment of GILTI on an 5868: 5865:Technical issues with TCJA 5800: 5655:in 2015, the use of Irish 3994:financial services firms. 3932: 3826: 3786:§ Effective tax rates 3775:§ Effective tax rates 3702:offshore financial centres 3585: 3582:Hines–Rice 1994 definition 3567:Ireland is not a tax haven 3505:Subsequent definitions of 3405: 3223: 3190:, and public scrutiny via 3066:). In February 2018, the 2977: 2907: 2798: 2584: 2420:The main financial media: 2268: 2152: 2148: 2027:§ Effective tax rates 2020:§ Effective tax rates 802:Offshore financial centres 692:Repatriation tax avoidance 295: 14889: 14847: 14722: 14657: 14574: 14565: 14492: 14329: 14250: 14243: 14123: 14095: 10546:"Apple's Irish Tax Deals" 9858:"Is Ireland a tax haven?" 9499:10.1007/s10797-012-9250-z 8242:United Nations University 7441:percent of tax haven GDP. 6931:. June 2018. p. 20. 6925:"Ireland:Selected Issues" 6487:offshore financial centre 6233:American Economic Journal 6212:Qing Hong, Michael Smart 5850:company are less obvious" 5766:U.S. exorbitant privilege 5678:("CAIA") BEPS tool (the " 5597:to a "territorial" model; 5564: 3867:University College Dublin 3780:"Second, the role of the 3511:offshore financial centre 3382:§ Domestic tax tools 3051:Central Statistics Office 2780:upgraded the little-used 2501:offshore financial centre 2492:Financial Stability Forum 2458:G20 economy, Brazil, who 2264: 2213:offshore financial centre 1267:Financial transaction tax 357:Property tax equalization 306:Offshore financial centre 201: 198: 153: 127:Pending changes reviewers 86: 14151:Democratic globalization 13685:European Economic Review 13649:Cornell University Press 10680:. Department of Finance. 9478:Weyzig, Francis (2013). 8453:. US Senate. p. 3. 8119:. CORPNET. 24 July 2017. 7739:Tax Havens by Most Cited 6689:Ireland was listed as a 6592:exorbitant tax privilege 6506:The 0% rate is from the 6472: 6205:European Economic Review 5762:exorbitant tax privilege 5729:Source of contradictions 3988:corporate tax inversions 3717:Distortion of GDP/GNP. 3308:Two of the world's main 3230:The Irish State refutes 3137:Central Bank Secrecy Act 2936:Central Bank Secrecy Act 2878:U.S. corporate tax rates 2455:Some leading economists; 1618:Tax revenue to GDP ratio 1277:Currency transaction tax 858:Liechtenstein tax affair 123:Extended confirmed users 14937:Corporate tax avoidance 14433:Investor-state disputes 14386:Illicit financial flows 14230:Political globalization 14178:Global financial system 13913:Harvard Business Review 13837:. IMF. 2013. p. 4. 13750:. Reuters. 31 May 2013. 12522:CESifo Economic Studies 12056:"History of Tax Havens" 10609:"Tax Reform: Round One" 10149:"Tracking Tax Runaways" 9966:University College Cork 9964:. Economic Incentives, 6835:House of the Oireachtas 6691:manufacturing tax haven 6419:Single malt arrangement 6409:Irish tax-free vehicles 6343:Criticism of Apple Inc. 5830:Harvard Business Review 5736:Financial Secrecy Index 5614:Apparent contradictions 3549:EU 2017 tax haven lists 3539:Financial Secrecy Index 3178:Commentators note the " 3133:Central Bank of Ireland 3126:Tax haven investigator 3112:Central Bank of Ireland 3068:Central Bank of Ireland 3039:put on the green jersey 2984:Put on the green jersey 2940:Central Bank of Ireland 2928:Central Bank of Ireland 2864:Experts expect the U.S 2835:€13 billion EU tax fine 2778:Central Bank of Ireland 2628:Central Bank of Ireland 2600:Gross Operating Surplus 1992:put on the green jersey 1325:Permanent establishment 1320:Exchange of Information 823:Financial Secrecy Index 474:Medical savings account 85: 14942:International taxation 14774:Christopher Chase-Dunn 14542:Primitive accumulation 14225:Military globalization 14156:Economic globalization 14141:Cultural globalization 13544:. OECD. January 2017. 13108:HM Revenue and Customs 12922:. Irish Revenue. 2010. 12075:. Oxfam. 30 June 2017. 12058:. History and Policy. 10722:. KPMG. November 2015. 10717:"KPMG Ireland: QIAIFs" 10632:Ben Harris (economist) 10201:. Economic Incentives. 8270:Trinity College Dublin 7809:Table 1: 52 Tax Havens 7731:"IDEAS/RePEc Database" 7045:Cite journal requires 6577:Both the IMF, and the 6489:" ("OFC") and also a " 6439:analysis of tax havens 6386:replaced Irish GDP/GNP 6353:Criticism of Microsoft 5964: 5862: 5812: 5628:Ireland's most famous 5578:From the above table: 4115:, have been enhanced. 4089: 4063: 3963: 3951: 3904: 3870: 3842: 3839:Trinity College Dublin 3820: 3618: 3424: 3373: 3359: 3312:, estimated Ireland's 3305: 3292: 3149:Central Statistics Act 3123: 3105: 3008: 3003:(r), architect of the 2830: 2818: 2795:Green Jersey BEPS tool 2720:contract manufacturing 2704: 2618:" for tax havens and " 2607: 2573: 2374:The 2013 Levin–McCain 2312:(2013, 2014 and 2018); 2179: 1999: 1220:Vehicle miles traveled 839:Ireland as a tax haven 653:Private tax collection 14957:Offshore magic circle 12496:University of Chicago 11960:Revenue Commissioners 11368:A key architect was 10640:Brookings Institution 8137:. 25 September 2017. 7671:. 13 September 2018. 7156:. 10 September 2018. 6908:Revenue Commissioners 6889:. 13 September 2013. 6579:Conduit and Sink OFCs 6443:Panama as a tax haven 6437:Conduit and Sink OFCs 6348:Criticism of Facebook 6150:93 (11-12) 1261-1270 5950: 5844: 5810: 5777:1994 Hines–Rice paper 5740:secrecy jurisdictions 5711:Tax haven economist, 5706:German Lizenzschranke 4136:offshore magic circle 4071: 4050: 4042:intellectual property 3957: 3942: 3891: 3864: 3836: 3809: 3762:Revenue Commissioners 3682:1994 Hines–Rice paper 3635:1994 Hines–Rice paper 3615:Tax Cuts and Jobs Act 3607:1994 Hines–Rice paper 3601: 3496:§ External links 3462:brass plate companies 3429:tax haven definitions 3417: 3396:Department of Finance 3360: 3342: 3298: 3289:Revenue Commissioners 3275: 3180:plausible deniability 3173:Department of Finance 3165:Revenue Commissioners 3157:Revenue Commissioners 3141:Revenue Commissioners 3131:are regulated by the 3110: 3088: 2991: 2956:Offshore magic circle 2950:Luxembourg, the main 2824: 2812: 2747:Debt–based BEPS tools 2685: 2649:intellectual property 2620:quantitative measures 2594: 2559: 2345:, and Ireland itself; 2332:Conduit and Sink OFCs 2308:(2008 and 2009), and 2211:listed Ireland as an 2194:in February 1994, to 2162: 2135:offshore magic circle 2048:§ Captured state 1981: 893:Panama as a tax haven 845:Ireland v. Commission 813:Conduit and sink OFCs 808:Offshore magic circle 729:Unreported employment 14839:Immanuel Wallerstein 14500:Capital accumulation 14366:Endangered languages 13907:(26 December 2017). 13054:. Irish Times. 2018. 12152:. Collins Dictionary 11977:Review. p. 403. 11962:) (September 2013). 11852:. 29 December 2017. 11525:(13 February 2015). 11041:"Irish SPV Taxation" 9862:Richard Boyd Barrett 8890:(2 September 2016). 8300:. 11 November 2015. 7937:10.1257/jep.28.4.121 6530:leprechaun economics 6433:Debt-based BEPS tool 6378:Leprechaun economics 6098:93 (9-10) 1058-1068 5911:basis rather than a 5888:scheme (i.e Apple's 5721:corporate tax havens 5668:leprechaun economics 5588:leprechaun economics 3976:leprechaun economics 3884:World Economic Forum 3710:corporate tax havens 3708:and emerging modern 3535:secrecy jurisdiction 3402:OECD 1998 definition 3205:Cambridge University 3084:corporate tax havens 3047:leprechaun economics 3029:tool to replace the 2980:Leprechaun economics 2840:leprechaun economics 2805:Leprechaun economics 2688:leprechaun economics 2581:Global U.S. BEPS hub 2304:(1994, 2007, 2010), 2096:), or Ireland (e.g. 2044:corporate tax system 2005:has been labelled a 1889:United Arab Emirates 1631:Individual Countries 1340:Foreign revenue rule 1132:Inheritance (estate) 851:Leprechaun economics 14911:Business portal 14470:Transnational crime 14376:Forced displacement 14361:Economic inequality 14235:Trade globalization 14131:Alter-globalization 13596:Matheson (law firm) 13578:Tax Justice Network 13444:The Financial Times 12591:. 4 November 2009. 12589:The Financial Times 12488:Dhammika Dharmapala 12355:. 17 October 2017. 12276:. 19 January 2018. 11894:Tax Justice Network 11892:Alex Cobham of the 11415:Matheson (law firm) 11313:. 29 November 2016. 11311:Matheson (law firm) 11210:Tax Justice Network 10917:. Irish Independent 10775:Matheson (law firm) 10526:Tax Justice Network 10248:Tax Justice Network 9878:. 20 December 2018. 9005:(8 November 2017). 8958:The Washington Post 8952:(22 October 2017). 8591:Wall Street Journal 8326:Tax Justice Network 8298:Tax Justice Network 8095:2017NatSR...7.6246G 7886:(9–10): 1058–1068. 7863:Dhammika Dharmapala 7825:Dhammika Dharmapala 7509:Tax Justice Network 7280:(6 February 2019). 6910:. 3 September 2018. 6704:European Parliament 6459:Dhammika Dharmapala 6401:Matheson (law firm) 6390:Green jersey agenda 6368:Corporate tax haven 6338:Criticism of Google 6179:Dhammika Dharmapala 6102:Dhammika Dharmapala 6010: 5877:corporate tax haven 5757:aggregate worldwide 5717:corporate tax haven 5620:corporate tax haven 5595:U.K. transformation 5311:Peninsula Petroleum 5170:Kingston Technology 5116:Abbott Laboratories 4976:Mallinckrodt Pharma 4586:Smurfit Kappa Group 4148: 4145: 4113:§ Green Jersey 4046:IP–Based BEPS tools 3984:U.K. transformation 3558:list from CORPNET. 3543:Tax Justice Network 3523:Tax Justice Network 3515:corporate tax haven 3482:Tax haven academic 3259:IP–based BEPS tools 3257:"), as well as the 3220:Effective tax rates 3116:public tax scandals 3078:The June 2017 OECD 3037:), he was told to " 2716:IP–based BEPS tools 2645:IP–based BEPS tools 2598:: Irish corporate 2473:list of tax havens. 2467:European Parliament 2430:Wall Street Journal 2350:Tax Justice Network 2306:Dhammika Dharmapala 2285:corporate tax haven 2203:In April 2000, the 2168:EU Tax Commissioner 2011:corporate tax haven 1928:Business portal 1623:Tax rates in Europe 1493:Tax Justice Network 1439:Dhammika Dharmapala 942:Airport improvement 750:Transfer mispricing 541:Distribution of Tax 313:Part of a series on 302:Corporate tax haven 14952:Offshore law firms 14684:Andre Gunder Frank 14458:Race to the bottom 14448:North–South divide 14166:Global citizenship 13807:Wharton University 13781:John D. FitzGerald 13598:. 8 November 2017. 13129:James R. Hines Jr. 12453:10.1093/qje/qjt012 12054:(1 October 2009). 11437:Palgrave Macmillan 11117:Walkers (law firm) 9914:. 18 October 2017. 9896:. 6 December 2017. 8603:primary resident: 8073:Scientific Reports 8029:James R. Hines Jr. 7867:James R. Hines Jr. 7795:"Treasure Islands" 7791:James R. Hines Jr. 7755:James R. Hines Jr. 7574:10.1093/qje/qjt012 7421:James R. Hines Jr. 7072:"Treasure Islands" 7068:James R. Hines Jr. 6634:Also known as the 6551:EU introduced the 6453:James R. Hines Jr. 6427:IP-based BEPS tool 6421:IP-based BEPS tool 6415:IP-based BEPS tool 6290:James R. Hines Jr. 6240:Niels Johannesen, 6126:128 (3) 1321-1364 6078:James R. Hines Jr. 6049:James R. Hines Jr. 6004: 5966:In February 2019, 5959:James R. Hines Jr. 5913:country-by-country 5813: 5785:James R. Hines Jr. 4146: 4143: 3999:James R. Hines Jr. 3964: 3952: 3871: 3843: 3823:Unique talent base 3669:(2008, 2009), and 3631:major 7 tax havens 3627:James R. Hines Jr. 3619: 3603:James R. Hines Jr. 3572:On 27 March 2019, 3484:James R. Hines Jr. 3425: 3356:" (30 August 2016) 3350:Margrethe Vestager 3318:James R. Hines Jr. 3306: 3301:Margrethe Vestager 3293: 3267:effective tax rate 3197:In February 2019, 3143:. Similarly, the 3124: 3090:Global legal firm 3059:IP–based BEPS tool 3057:scheme rules, the 3009: 2904:Domestic tax tools 2892:, Chairman of the 2831: 2819: 2755:Shadow Banking OFC 2705: 2699:& Cole Frank ( 2676:effective tax rate 2608: 2367:, and 2015 by the 2302:James R. Hines Jr. 2180: 2141:, and 5th largest 2139:Shadow Banking OFC 2000: 1529:Eight per thousand 1444:James R. Hines Jr. 1335:European Union FTT 352:Government revenue 169: 97: 14919: 14918: 14885: 14884: 14744:K. Anthony Appiah 14739:Daniele Archibugi 14488: 14487: 14277:COVID-19 pandemic 14183:Global governance 13809:. 24 October 2016 13166:Irish Independent 12547:(29 April 2013). 11740:. February 2018. 11738:Maples and Calder 11204:(November 2015). 11135:Maples and Calder 10504:, Working Papers. 10197:(19 March 2015). 10095:. The Times U.K. 9741:(16 April 2016). 9602:Diarmuid Ferriter 9557:Irish Independent 8328:. November 2014. 8031:(February 2006). 8027:; C Fritz Foley; 7827:(December 2008). 7669:Irish Independent 6887:Irish Independent 6298: 6297: 6278:Treasure Islands 6156:, John D. Wilson 6076:, C Fritz Foley, 5576: 5575: 4769:Boston Scientific 3805:Irish Independent 3556:Top 20 tax havens 3537:and creating the 3291:in 1991 and 2007. 3064:Section 110 abuse 2968:Maples and Calder 2964:Maples and Calder 2767:Section 110 abuse 2513:tax avoidance hub 2057:", including the 1976: 1975: 1911: 1910: 1507: 1506: 1499:Tax Policy Center 1242:Negative (income) 1018:Environmental tax 900: 899: 818:Financial centres 638:Tax investigation 576: 575: 444:Tax harmonization 284: 155: 88: 68: 14984: 14909: 14908: 14897: 14896: 14850: 14759:Jean Baudrillard 14727: 14674:Giovanni Arrighi 14662: 14619:Branko Milanović 14599:Jagdish Bhagwati 14577: 14572: 14571: 14463:pollution havens 14428:Invasive species 14332: 14253: 14248: 14247: 14198:Global workforce 14108: 14107: 14082: 14075: 14068: 14059: 14058: 14022: 14021: 14010: 14004: 14003: 13996: 13990: 13989: 13982: 13976: 13975: 13967: 13961: 13960: 13958:profit-shifting. 13947:(30 July 2018). 13941: 13935: 13934: 13927: 13921: 13920: 13901: 13895: 13894: 13882: 13876: 13875: 13864: 13858: 13857: 13845: 13839: 13838: 13836: 13828: 13819: 13818: 13816: 13814: 13799: 13793: 13792: 13777: 13771: 13770: 13758: 13752: 13751: 13744: 13738: 13737: 13730: 13724: 13723: 13717: 13708: 13702: 13701: 13681: 13672: 13663: 13662: 13631: 13625: 13624: 13618: 13606: 13600: 13599: 13588: 13582: 13581: 13569: 13563: 13562: 13555: 13549: 13548: 13543: 13535: 13529: 13528: 13521: 13515: 13514: 13508: 13500: 13494: 13493: 13486: 13480: 13479: 13472: 13466: 13465: 13458: 13452: 13451: 13435: 13429: 13428: 13421: 13415: 13412: 13406: 13405: 13394: 13388: 13387: 13375: 13366: 13365: 13358: 13352: 13351: 13344: 13338: 13337: 13331: 13326: 13324: 13316: 13301: 13292: 13286: 13285: 13269: 13259: 13253: 13252: 13245: 13239: 13238: 13231: 13225: 13224: 13217: 13208: 13207: 13195: 13189: 13188: 13176: 13170: 13169: 13157: 13151: 13150: 13125: 13116: 13115: 13105: 13096: 13090: 13089: 13082: 13073: 13072: 13065: 13056: 13055: 13048: 13033: 13032: 13026: 13018: 13012: 13011: 13003: 12997: 12996: 12989: 12983: 12982: 12975: 12969: 12968: 12961: 12955: 12954: 12947: 12941: 12940: 12938: 12930: 12924: 12923: 12921: 12913: 12907: 12906: 12899: 12893: 12892: 12885: 12879: 12878: 12868: 12862: 12861: 12851: 12845: 12844: 12837: 12831: 12830: 12820: 12814: 12813: 12806: 12800: 12799: 12792: 12786: 12785: 12778: 12772: 12771: 12764: 12758: 12757: 12746: 12740: 12739: 12732: 12726: 12725: 12715: 12709: 12708: 12697: 12686: 12685: 12678: 12667: 12666: 12659: 12653: 12652: 12641: 12632: 12631: 12620: 12614: 12613: 12603: 12597: 12596: 12581: 12575: 12574: 12570:(13 June 2018). 12559: 12553: 12552: 12537: 12531: 12530: 12518: 12509: 12503: 12502: 12484: 12478: 12477: 12471: 12466: 12464: 12456: 12446: 12437:(3): 1321–1364. 12419: 12413: 12412: 12404: 12392: 12386: 12385: 12367: 12361: 12360: 12350: 12342: 12331: 12330: 12324: 12323:|publisher= 12319: 12317: 12309: 12304: 12302: 12287: 12281: 12280: 12274:The Sunday Times 12266: 12260: 12259: 12248: 12242: 12241: 12234: 12228: 12227: 12216: 12210: 12209: 12202: 12196: 12195: 12188: 12182: 12181: 12171: 12165: 12164: 12159: 12157: 12146: 12140: 12139: 12125: 12119: 12118: 12108: 12100: 12094: 12093: 12091: 12083: 12077: 12076: 12069: 12063: 12062: 12048: 12042: 12041: 12031: 12022: 12013: 12012: 12002: 11996: 11995: 11985: 11979: 11978: 11968: 11958:); Keith Walsh ( 11951: 11940: 11939: 11926: 11920: 11919: 11914: 11906: 11900: 11899: 11884: 11875: 11874: 11872: 11864: 11858: 11857: 11846: 11840: 11839: 11837: 11835: 11830:. 30 August 2016 11820: 11809: 11808: 11798: 11792: 11791: 11785: 11777: 11771: 11770: 11760: 11752: 11746: 11745: 11730: 11724: 11723: 11716: 11710: 11709: 11702: 11696: 11695: 11688: 11682: 11681: 11674: 11668: 11667: 11657: 11651: 11650: 11640: 11634: 11633: 11631: 11623: 11617: 11616: 11605: 11599: 11598: 11587: 11581: 11580: 11574: 11573:|publisher= 11569: 11567: 11559: 11557: 11555: 11540: 11534: 11533: 11518: 11512: 11511: 11508:Nicholas Shaxson 11500: 11494: 11493: 11483: 11477: 11476: 11469: 11463: 11462: 11447: 11441: 11440: 11429:Nicholas Shaxson 11425: 11419: 11418: 11412: 11404: 11395: 11394: 11392: 11384: 11375: 11374: 11355: 11349: 11348: 11341: 11332: 11331: 11329: 11321: 11315: 11314: 11303: 11294: 11293: 11286: 11280: 11279: 11278:. 25 April 2018. 11268: 11262: 11261: 11241: 11235: 11234: 11223: 11217: 11216: 11202:Nicholas Shaxson 11198: 11192: 11191: 11184: 11178: 11177: 11170: 11164: 11163: 11157: 11149: 11143: 11142: 11127: 11121: 11120: 11109: 11103: 11102: 11092: 11086: 11085: 11074: 11068: 11067: 11065: 11057: 11051: 11050: 11045: 11037: 11031: 11030: 11023: 11017: 11016: 11006: 11000: 10999: 10989: 10983: 10982: 10972:Nicholas Shaxson 10968: 10962: 10961: 10954: 10948: 10947: 10941: 10936: 10934: 10926: 10924: 10922: 10910: 10904: 10903: 10892: 10886: 10885: 10875: 10869: 10868: 10861: 10852: 10851: 10840: 10834: 10833: 10827: 10819: 10813: 10812: 10802: 10793: 10792: 10785: 10779: 10778: 10772: 10764: 10758: 10757: 10755: 10747: 10741: 10740: 10738: 10730: 10724: 10723: 10721: 10713: 10707: 10706: 10698:(18 July 2018). 10691: 10682: 10681: 10679: 10673:(30 June 2017). 10664: 10658: 10657: 10650: 10644: 10643: 10628: 10617: 10616: 10613:Harvard Magazine 10601: 10590: 10589: 10582: 10571: 10570: 10568: 10560: 10554: 10553: 10541: 10530: 10529: 10517: 10506: 10505: 10499: 10487: 10478: 10477: 10470: 10459: 10458: 10447: 10441: 10440: 10433: 10427: 10426: 10419: 10413: 10412: 10405: 10399: 10398: 10391: 10385: 10384: 10377: 10371: 10370: 10363: 10357: 10356: 10349: 10343: 10342: 10337: 10329: 10320: 10319: 10312: 10306: 10305: 10298: 10292: 10291: 10284: 10278: 10277: 10262: 10256: 10255: 10250:. 28 June 2018. 10240: 10234: 10233: 10226: 10217: 10216: 10209: 10203: 10202: 10187: 10181: 10180: 10173: 10167: 10166: 10159: 10153: 10152: 10145: 10134: 10133: 10126: 10115: 10114: 10107: 10101: 10100: 10084: 10078: 10077: 10059: 10048: 10047: 10037: 10025: 10019: 10018: 10008: 10002: 10001: 9994: 9988: 9987: 9980: 9974: 9973: 9960:(18 June 2018). 9950: 9944: 9943: 9936: 9930: 9929: 9922: 9916: 9915: 9904: 9898: 9897: 9886: 9880: 9879: 9872: 9866: 9865: 9864:TD. August 2013. 9854: 9848: 9847: 9846:TD. 29 May 2013. 9836: 9830: 9829: 9823: 9822:|publisher= 9818: 9816: 9808: 9802: 9800: 9785: 9779: 9778: 9772: 9771:|publisher= 9767: 9765: 9757: 9755: 9753: 9735: 9729: 9728: 9722: 9721:|publisher= 9717: 9715: 9707: 9705: 9703: 9688: 9682: 9681: 9675: 9674:|publisher= 9670: 9668: 9660: 9644: 9638: 9637: 9631: 9630:|publisher= 9626: 9624: 9616: 9604:(16 June 2018). 9598: 9592: 9591: 9585: 9584:|publisher= 9580: 9578: 9570: 9565: 9563: 9548: 9542: 9541: 9533: 9527: 9526: 9520: 9515: 9513: 9505: 9484: 9475: 9466: 9465: 9458: 9452: 9451: 9444: 9438: 9437: 9426: 9420: 9419: 9408: 9402: 9401: 9391: 9382: 9381: 9375: 9374:|publisher= 9370: 9368: 9360: 9358: 9356: 9341: 9335: 9334: 9328: 9327:|publisher= 9323: 9321: 9313: 9311: 9309: 9294: 9288: 9287: 9281: 9280:|publisher= 9276: 9274: 9266: 9261: 9259: 9244: 9238: 9237: 9231: 9230:|publisher= 9226: 9224: 9216: 9211: 9209: 9198: 9192: 9191: 9184: 9178: 9177: 9170: 9164: 9163: 9162:. 20 March 2017. 9152: 9146: 9145: 9139: 9138:|publisher= 9134: 9132: 9124: 9122: 9120: 9108:(12 June 2018). 9106:Yanis Varoufakis 9102: 9096: 9095: 9089: 9088:|publisher= 9084: 9082: 9074: 9069: 9067: 9052: 9046: 9045: 9039: 9038:|publisher= 9034: 9032: 9024: 9019: 9017: 8999: 8993: 8992: 8986: 8985:|publisher= 8981: 8979: 8971: 8966: 8964: 8950:Lawrence Summers 8946: 8940: 8939: 8933: 8932:|publisher= 8927: 8921: 8916: 8914: 8906: 8904: 8902: 8884: 8878: 8877: 8871: 8870:|publisher= 8866: 8864: 8856: 8854: 8852: 8837: 8831: 8830: 8824: 8823:|publisher= 8819: 8817: 8809: 8807: 8805: 8790: 8781: 8780: 8774: 8769: 8767: 8759: 8753: 8751: 8734: 8728: 8727: 8721: 8720:|publisher= 8716: 8714: 8706: 8701: 8699: 8684: 8678: 8677: 8671: 8670:|publisher= 8666: 8664: 8656: 8654: 8652: 8637: 8631: 8630: 8624: 8623:|publisher= 8619: 8617: 8609: 8599: 8597: 8582: 8576: 8575: 8573: 8571: 8566:. Bloomberg News 8559: 8550: 8549: 8543: 8542:|publisher= 8538: 8536: 8528: 8523: 8521: 8506: 8500: 8499: 8488: 8479: 8478: 8468: 8459: 8458: 8446: 8437: 8436: 8425: 8419: 8418: 8413: 8405: 8396: 8395: 8388: 8382: 8381: 8374: 8368: 8367: 8357: 8351: 8350: 8348: 8340: 8334: 8333: 8323: 8315: 8306: 8305: 8294:Nicholas Shaxson 8286: 8277: 8276: 8267: 8258: 8249: 8248: 8239: 8230: 8224: 8223: 8213: 8201: 8195: 8194: 8185: 8176: 8170: 8169: 8149: 8143: 8142: 8127: 8121: 8120: 8113: 8107: 8106: 8088: 8064: 8058: 8057: 8021: 8012: 8011: 8003: 7991: 7982: 7981: 7971: 7962: 7961: 7951: 7945: 7944: 7920: 7908: 7899: 7898: 7875: 7859: 7846: 7845: 7821: 7812: 7811: 7787: 7774: 7773: 7763: 7751: 7742: 7741: 7727: 7708: 7707: 7698: 7689: 7676: 7675: 7661: 7655: 7654: 7624: 7611: 7610: 7605: 7599:(4 April 2012). 7593: 7582: 7581: 7567: 7558:(3): 1321–1364. 7547: 7535: 7520: 7519: 7506: 7497: 7480: 7479: 7461: 7444: 7443: 7429: 7417: 7398: 7397: 7388: 7379: 7378: 7371: 7360: 7359: 7349: 7340: 7339: 7329: 7318: 7317: 7311: 7310:|publisher= 7306: 7304: 7296: 7294: 7292: 7270: 7261: 7260: 7248: 7237: 7236: 7230: 7229:|publisher= 7225: 7223: 7215: 7210: 7208: 7193: 7182: 7181: 7175: 7174:|publisher= 7170: 7168: 7160: 7146: 7129: 7128: 7115:(5): 1283–1316. 7101: 7090: 7089: 7064: 7055: 7054: 7048: 7043: 7041: 7033: 7027: 7015: 6994: 6993: 6982: 6967: 6966: 6961:. 23 July 2013. 6951: 6936: 6935: 6921: 6912: 6911: 6900: 6894: 6893: 6879: 6873: 6872: 6866: 6865:|publisher= 6861: 6859: 6851: 6843: 6841: 6826: 6806: 6802: 6796: 6789: 6783: 6772: 6766: 6762: 6756: 6753: 6747: 6740: 6734: 6730: 6721: 6717: 6711: 6700: 6694: 6687: 6678: 6674: 6668: 6664: 6658: 6655: 6649: 6632: 6626: 6623: 6612: 6605: 6599: 6588: 6582: 6575: 6569: 6566: 6557: 6542: 6533: 6518:BEPS tools; the 6504: 6498: 6483: 6425:CAIA arrangement 6395:Feargal O'Rourke 6331: 6329:Companies portal 6326: 6325: 6324: 6317: 6312: 6311: 6310: 6228: 6200: 6045:109 (1) 149-182 6011: 6003: 6000: 5962: 5940:As discussed in 5860: 5507: 5503: 5501: 5500: 5432: 5428: 5426: 5425: 5400: 5396: 5394: 5393: 5368: 5364: 5362: 5361: 5294: 5290: 5288: 5287: 5262: 5258: 5256: 5255: 5185: 5181: 5179: 5178: 5131: 5127: 5125: 5124: 5099: 5095: 5093: 5092: 5045: 5041: 5039: 5038: 4991: 4987: 4985: 4984: 4893: 4889: 4887: 4886: 4861: 4857: 4855: 4854: 4784: 4780: 4778: 4777: 4752: 4748: 4746: 4745: 4720: 4716: 4714: 4713: 4644: 4640: 4638: 4637: 4568: 4564: 4562: 4561: 4536: 4532: 4530: 4529: 4504: 4500: 4498: 4497: 4472: 4468: 4466: 4465: 4440: 4436: 4434: 4433: 4408: 4404: 4402: 4401: 4354: 4350: 4348: 4347: 4322: 4318: 4316: 4315: 4290: 4286: 4284: 4283: 4258: 4254: 4252: 4251: 4204: 4200: 4198: 4197: 4149: 4142: 4087: 4061: 4028:tools (e.g. the 3902: 3818: 3621:The first major 3599: 3563:Pierre Moscovici 3531:tax transparency 3498:). Because the 3415: 3371: 3357: 3128:Nicholas Shaxson 3103: 3001:Feargal O'Rourke 2958:law firms (e.g. 2801:CAIA arrangement 2763:orphan structure 2724:transfer pricing 2571: 2511:, used the term 2509:Feargal O'Rourke 2494:("FSF") and the 2405:Nicholas Shaxson 2338:journal in 2018; 2315:Other important 2224:Pierre Moscovici 2164:Pierre Moscovici 2040:Section 110 SPVs 1968: 1961: 1954: 1940:Money portal 1938: 1937: 1936: 1926: 1925: 1602: 1601: 1423: 1422: 1330:Transfer pricing 1310:Tax equalization 1284: 1227:Corporate profit 863:Luxembourg Leaks 797:Corporate havens 676: 675: 492: 491: 329: 310: 309: 188: 183: 168: 163: 145: 137: 115: 96: 69: 60: 59: 57: 52: 50: 42: 39: 21: 19: 14992: 14991: 14987: 14986: 14985: 14983: 14982: 14981: 14922: 14921: 14920: 14915: 14903: 14881: 14862:Thomas Friedman 14848: 14843: 14794:Anthony Giddens 14769:Manuel Castells 14734:Arjun Appadurai 14725: 14723: 14718: 14660: 14658: 14653: 14649:Joseph Stiglitz 14589:Richard Baldwin 14575: 14567: 14561: 14520:Fiscal localism 14484: 14438:McDonaldization 14356:Development aid 14330: 14325: 14294:Multilingualism 14289:Labor arbitrage 14265:Climate justice 14251: 14239: 14193:Global politics 14146:Deglobalization 14119: 14091: 14086: 14055: 14031: 14026: 14025: 14012: 14011: 14007: 13998: 13997: 13993: 13984: 13983: 13979: 13968: 13964: 13942: 13938: 13929: 13928: 13924: 13902: 13898: 13883: 13879: 13865: 13861: 13846: 13842: 13834: 13830: 13829: 13822: 13812: 13810: 13801: 13800: 13796: 13787:. Irish Times. 13783:(6 July 2018). 13778: 13774: 13759: 13755: 13746: 13745: 13741: 13732: 13731: 13727: 13715: 13709: 13705: 13679: 13673: 13666: 13659: 13632: 13628: 13616: 13607: 13603: 13590: 13589: 13585: 13570: 13566: 13557: 13556: 13552: 13541: 13537: 13536: 13532: 13523: 13522: 13518: 13506: 13502: 13501: 13497: 13488: 13487: 13483: 13474: 13473: 13469: 13460: 13459: 13455: 13436: 13432: 13423: 13422: 13418: 13413: 13409: 13396: 13395: 13391: 13384:Financial Times 13376: 13369: 13360: 13359: 13355: 13346: 13345: 13341: 13329: 13327: 13318: 13317: 13305:UCLA Law Review 13299: 13293: 13289: 13282: 13267: 13261: 13260: 13256: 13247: 13246: 13242: 13233: 13232: 13228: 13219: 13218: 13211: 13196: 13192: 13177: 13173: 13158: 13154: 13126: 13119: 13103: 13097: 13093: 13084: 13083: 13076: 13067: 13066: 13059: 13050: 13049: 13036: 13024: 13020: 13019: 13015: 13004: 13000: 12991: 12990: 12986: 12977: 12976: 12972: 12963: 12962: 12958: 12949: 12948: 12944: 12936: 12932: 12931: 12927: 12919: 12915: 12914: 12910: 12901: 12900: 12896: 12887: 12886: 12882: 12870: 12869: 12865: 12853: 12852: 12848: 12839: 12838: 12834: 12822: 12821: 12817: 12808: 12807: 12803: 12794: 12793: 12789: 12780: 12779: 12775: 12766: 12765: 12761: 12748: 12747: 12743: 12734: 12733: 12729: 12717: 12716: 12712: 12704:. Irish Times. 12698: 12689: 12680: 12679: 12670: 12661: 12660: 12656: 12643: 12642: 12635: 12622: 12621: 12617: 12605: 12604: 12600: 12583: 12582: 12578: 12560: 12556: 12538: 12534: 12516: 12510: 12506: 12485: 12481: 12469: 12467: 12458: 12457: 12444:10.1.1.371.3828 12425:(August 2013). 12420: 12416: 12402: 12393: 12389: 12368: 12364: 12348: 12344: 12343: 12334: 12322: 12320: 12311: 12310: 12300: 12298: 12297:. 26 March 2019 12289: 12288: 12284: 12268: 12267: 12263: 12250: 12249: 12245: 12236: 12235: 12231: 12218: 12217: 12213: 12204: 12203: 12199: 12190: 12189: 12185: 12173: 12172: 12168: 12155: 12153: 12148: 12147: 12143: 12133:Financial Times 12127: 12126: 12122: 12106: 12102: 12101: 12097: 12089: 12085: 12084: 12080: 12071: 12070: 12066: 12049: 12045: 12029: 12023: 12016: 12004: 12003: 11999: 11987: 11986: 11982: 11966: 11952: 11943: 11928: 11927: 11923: 11912: 11908: 11907: 11903: 11886: 11885: 11878: 11870: 11866: 11865: 11861: 11848: 11847: 11843: 11833: 11831: 11822: 11821: 11812: 11800: 11799: 11795: 11783: 11779: 11778: 11774: 11758: 11754: 11753: 11749: 11732: 11731: 11727: 11718: 11717: 11713: 11704: 11703: 11699: 11690: 11689: 11685: 11676: 11675: 11671: 11659: 11658: 11654: 11642: 11641: 11637: 11629: 11625: 11624: 11620: 11607: 11606: 11602: 11589: 11588: 11584: 11572: 11570: 11561: 11560: 11553: 11551: 11541: 11537: 11529:. Irish Times. 11519: 11515: 11502: 11501: 11497: 11485: 11484: 11480: 11471: 11470: 11466: 11449: 11448: 11444: 11426: 11422: 11410: 11406: 11405: 11398: 11390: 11386: 11385: 11378: 11356: 11352: 11343: 11342: 11335: 11327: 11323: 11322: 11318: 11305: 11304: 11297: 11288: 11287: 11283: 11270: 11269: 11265: 11242: 11238: 11225: 11224: 11220: 11199: 11195: 11186: 11185: 11181: 11172: 11171: 11167: 11155: 11151: 11150: 11146: 11129: 11128: 11124: 11111: 11110: 11106: 11094: 11093: 11089: 11076: 11075: 11071: 11063: 11059: 11058: 11054: 11043: 11039: 11038: 11034: 11025: 11024: 11020: 11008: 11007: 11003: 10991: 10990: 10986: 10978:. Irish Times. 10974:(29 May 2013). 10969: 10965: 10956: 10955: 10951: 10940:|dead-url= 10939: 10937: 10928: 10927: 10920: 10918: 10911: 10907: 10894: 10893: 10889: 10877: 10876: 10872: 10863: 10862: 10855: 10842: 10841: 10837: 10825: 10821: 10820: 10816: 10804: 10803: 10796: 10787: 10786: 10782: 10770: 10766: 10765: 10761: 10753: 10749: 10748: 10744: 10736: 10732: 10731: 10727: 10719: 10715: 10714: 10710: 10694:Seamus Coffey, 10692: 10685: 10677: 10665: 10661: 10652: 10651: 10647: 10634:(25 May 2018). 10629: 10620: 10602: 10593: 10584: 10583: 10574: 10566: 10562: 10561: 10557: 10542: 10533: 10518: 10509: 10497: 10488: 10481: 10472: 10471: 10462: 10449: 10448: 10444: 10435: 10434: 10430: 10421: 10420: 10416: 10407: 10406: 10402: 10393: 10392: 10388: 10379: 10378: 10374: 10365: 10364: 10360: 10351: 10350: 10346: 10335: 10331: 10330: 10323: 10314: 10313: 10309: 10300: 10299: 10295: 10286: 10285: 10281: 10272:. 4 July 2018. 10264: 10263: 10259: 10242: 10241: 10237: 10228: 10227: 10220: 10211: 10210: 10206: 10188: 10184: 10175: 10174: 10170: 10161: 10160: 10156: 10147: 10146: 10137: 10128: 10127: 10118: 10109: 10108: 10104: 10085: 10081: 10060: 10051: 10035: 10026: 10022: 10010: 10009: 10005: 9996: 9995: 9991: 9982: 9981: 9977: 9951: 9947: 9938: 9937: 9933: 9924: 9923: 9919: 9906: 9905: 9901: 9888: 9887: 9883: 9874: 9873: 9869: 9856: 9855: 9851: 9838: 9837: 9833: 9821: 9819: 9810: 9809: 9798: 9796: 9786: 9782: 9770: 9768: 9759: 9758: 9751: 9749: 9736: 9732: 9720: 9718: 9709: 9708: 9701: 9699: 9689: 9685: 9673: 9671: 9662: 9661: 9645: 9641: 9629: 9627: 9618: 9617: 9599: 9595: 9583: 9581: 9572: 9571: 9561: 9559: 9549: 9545: 9534: 9530: 9518: 9516: 9507: 9506: 9482: 9476: 9469: 9460: 9459: 9455: 9446: 9445: 9441: 9428: 9427: 9423: 9410: 9409: 9405: 9393: 9392: 9385: 9373: 9371: 9362: 9361: 9354: 9352: 9342: 9338: 9326: 9324: 9315: 9314: 9307: 9305: 9295: 9291: 9279: 9277: 9268: 9267: 9257: 9255: 9245: 9241: 9229: 9227: 9218: 9217: 9207: 9205: 9200: 9199: 9195: 9186: 9185: 9181: 9172: 9171: 9167: 9154: 9153: 9149: 9137: 9135: 9126: 9125: 9118: 9116: 9103: 9099: 9087: 9085: 9076: 9075: 9065: 9063: 9053: 9049: 9037: 9035: 9026: 9025: 9015: 9013: 9000: 8996: 8984: 8982: 8973: 8972: 8962: 8960: 8947: 8943: 8931: 8929: 8919: 8917: 8908: 8907: 8900: 8898: 8888:Joseph Stiglitz 8885: 8881: 8869: 8867: 8858: 8857: 8850: 8848: 8838: 8834: 8822: 8820: 8811: 8810: 8803: 8801: 8799:Washington Post 8791: 8784: 8772: 8770: 8761: 8760: 8749: 8747: 8735: 8731: 8719: 8717: 8708: 8707: 8697: 8695: 8693:Financial Times 8685: 8681: 8669: 8667: 8658: 8657: 8650: 8648: 8638: 8634: 8622: 8620: 8611: 8610: 8595: 8593: 8583: 8579: 8569: 8567: 8560: 8553: 8541: 8539: 8530: 8529: 8519: 8517: 8507: 8503: 8490: 8489: 8482: 8470: 8469: 8462: 8447: 8440: 8426: 8422: 8411: 8407: 8406: 8399: 8390: 8389: 8385: 8376: 8375: 8371: 8359: 8358: 8354: 8346: 8342: 8341: 8337: 8321: 8317: 8316: 8309: 8288: 8287: 8280: 8265: 8259: 8252: 8237: 8231: 8227: 8211: 8202: 8198: 8183: 8177: 8173: 8150: 8146: 8129: 8128: 8124: 8115: 8114: 8110: 8065: 8061: 8022: 8015: 8001: 7992: 7985: 7973: 7972: 7965: 7953: 7952: 7948: 7918: 7914:(August 2014). 7909: 7902: 7873: 7860: 7849: 7822: 7815: 7807:(24): 103–125. 7788: 7777: 7761: 7752: 7745: 7729: 7728: 7711: 7696: 7690: 7679: 7663: 7662: 7658: 7648: 7625: 7614: 7603: 7594: 7585: 7565:10.1.1.371.3828 7545: 7541:(August 2013). 7536: 7523: 7504: 7498: 7483: 7462: 7447: 7427: 7418: 7401: 7390: 7389: 7382: 7373: 7372: 7363: 7351: 7350: 7343: 7331: 7330: 7321: 7309: 7307: 7298: 7297: 7290: 7288: 7271: 7264: 7249: 7240: 7228: 7226: 7217: 7216: 7206: 7204: 7194: 7185: 7173: 7171: 7162: 7161: 7154:The Japan Times 7148: 7147: 7132: 7102: 7093: 7084:(24): 103–125. 7065: 7058: 7046: 7044: 7035: 7034: 7025: 7016: 6997: 6984: 6983: 6970: 6953: 6952: 6939: 6923: 6922: 6915: 6902: 6901: 6897: 6881: 6880: 6876: 6864: 6862: 6853: 6852: 6839: 6837: 6827: 6820: 6815: 6810: 6809: 6803: 6799: 6790: 6786: 6773: 6769: 6763: 6759: 6754: 6750: 6741: 6737: 6731: 6724: 6718: 6714: 6701: 6697: 6688: 6681: 6675: 6671: 6665: 6661: 6656: 6652: 6633: 6629: 6624: 6615: 6606: 6602: 6589: 6585: 6576: 6572: 6567: 6560: 6543: 6536: 6505: 6501: 6484: 6480: 6475: 6470: 6431:Section 110 SPV 6327: 6322: 6320: 6313: 6308: 6306: 6303: 6262:28 (4) 121-148 6226: 6224: 6198: 6196: 6175:24 (4) 661-679 6070:90 (3) 513-531 6051:, Eric M. Rice 6023:Vol-Issue-Page 6002: 5998: 5986: 5963: 5957: 5922: 5873: 5867: 5861: 5854: 5805: 5799: 5794: 5731: 5726: 5616: 5611: 5609:Countermeasures 5606: 5498: 5496: 5423: 5421: 5391: 5389: 5385:Gilead Sciences 5359: 5357: 5285: 5283: 5253: 5251: 5176: 5174: 5122: 5120: 5090: 5088: 5036: 5034: 4982: 4980: 4884: 4882: 4852: 4850: 4775: 4773: 4743: 4741: 4711: 4709: 4635: 4633: 4559: 4557: 4527: 4525: 4495: 4493: 4463: 4461: 4431: 4429: 4399: 4397: 4345: 4343: 4313: 4311: 4281: 4279: 4249: 4247: 4195: 4193: 4180: 4175: 4168: 4163: 4158: 4153: 4088: 4078: 4062: 4058:UCLA Law Review 4056: 4016:low tax economy 3937: 3931: 3923:Abuse of QIAIFs 3903: 3897: 3831: 3825: 3819: 3816: 3794: 3731: 3688:profit shifting 3663:Hines 2010 list 3594: 3584: 3551: 3469: 3410: 3404: 3372: 3366: 3358: 3348: 3322:1994 Hines–Rice 3255:low tax economy 3228: 3222: 3217: 3171:, or the Irish 3120:Section 110 SPV 3118:concerning the 3104: 3098: 2986: 2976: 2912: 2906: 2842:). The Irish " 2807: 2797: 2751:Section 110 SPV 2695: 2612:tax haven lists 2589: 2583: 2578: 2572: 2566: 2547: 2531:OECD tax havens 2476: 2446:Washington Post 2438:Financial Times 2407:from 2011, and 2277: 2267: 2157: 2151: 2055:tax haven lists 1972: 1934: 1932: 1920: 1913: 1912: 1599: 1589: 1588: 1544:Fiscus Judaicus 1519: 1509: 1508: 1467:Advocacy groups 1420: 1412: 1411: 1402:Trade agreement 1397:Free-trade zone 1355: 1345: 1344: 1282: 1262: 1252: 1251: 912: 902: 901: 873:Paradise Papers 714:Debtors' prison 673: 663: 662: 633:Tax preparation 593:Revenue service 588: 578: 577: 489: 479: 478: 459:Double taxation 454:Tax withholding 449:Tax competition 367:Non-tax revenue 347: 308: 296:Main articles: 294: 281: 273: 263: 258: 251: 248: 239: 230: 225: 218: 211: 194: 189: 187:No edit summary 186: 184: 177: 175: 174:198.203.181.181 170: 164: 159: 151: 149:← Previous edit 146: 143: 141: 140: 139: 135: 133: 105: 103: 98: 92: 84: 83: 82: 81: 79: 78: 77: 76: 75: 74: 65: 61: 55: 53: 48: 45: 43: 40: 38:Content deleted 37: 34: 29:← Previous edit 26: 25: 24: 17: 12: 11: 5: 14990: 14980: 14979: 14974: 14969: 14964: 14959: 14954: 14949: 14944: 14939: 14934: 14917: 14916: 14914: 14913: 14901: 14890: 14887: 14886: 14883: 14882: 14880: 14879: 14874: 14869: 14864: 14859: 14853: 14851: 14845: 14844: 14842: 14841: 14836: 14831: 14826: 14821: 14816: 14811: 14806: 14801: 14796: 14791: 14786: 14781: 14776: 14771: 14766: 14764:Zygmunt Bauman 14761: 14756: 14751: 14746: 14741: 14736: 14730: 14728: 14720: 14719: 14717: 14716: 14711: 14706: 14701: 14696: 14691: 14686: 14681: 14676: 14671: 14665: 14663: 14655: 14654: 14652: 14651: 14646: 14641: 14636: 14631: 14629:Thomas Piketty 14626: 14624:Kevin O'Rourke 14621: 14616: 14614:Michael Hudson 14611: 14606: 14604:Robert Brenner 14601: 14596: 14591: 14586: 14580: 14578: 14569: 14563: 14562: 14560: 14559: 14554: 14549: 14544: 14539: 14538: 14537: 14532: 14522: 14517: 14512: 14507: 14502: 14496: 14494: 14490: 14489: 14486: 14485: 14483: 14482: 14477: 14475:Westernization 14472: 14467: 14466: 14465: 14455: 14450: 14445: 14440: 14435: 14430: 14425: 14424: 14423: 14418: 14413: 14408: 14403: 14398: 14388: 14383: 14378: 14373: 14368: 14363: 14358: 14353: 14348: 14347: 14346: 14335: 14333: 14327: 14326: 14324: 14323: 14318: 14317: 14316: 14314:Tax inversions 14311: 14301: 14296: 14291: 14286: 14284:Digital divide 14281: 14280: 14279: 14269: 14268: 14267: 14260:Climate change 14256: 14254: 14245: 14241: 14240: 14238: 14237: 14232: 14227: 14222: 14221: 14220: 14215: 14205: 14200: 14195: 14190: 14185: 14180: 14175: 14174: 14173: 14163: 14158: 14153: 14148: 14143: 14138: 14133: 14127: 14125: 14121: 14120: 14118: 14117: 14112: 14102: 14096: 14093: 14092: 14085: 14084: 14077: 14070: 14062: 14053: 14052: 14047: 14042: 14037: 14030: 14029:External links 14027: 14024: 14023: 14005: 13991: 13977: 13962: 13949:"Gone Fishing" 13936: 13922: 13905:Mihir A. Desai 13896: 13877: 13859: 13854:Tax Foundation 13840: 13820: 13794: 13772: 13753: 13739: 13725: 13703: 13664: 13658:978-0801476129 13657: 13639:Richard Murphy 13626: 13610:Gabriel Zucman 13601: 13583: 13564: 13550: 13530: 13516: 13495: 13481: 13467: 13453: 13430: 13416: 13407: 13389: 13367: 13353: 13339: 13330:|journal= 13287: 13280: 13274:. April 2018. 13254: 13240: 13226: 13209: 13190: 13171: 13152: 13117: 13091: 13074: 13057: 13034: 13013: 13010:. Irish Times. 12998: 12984: 12970: 12956: 12942: 12925: 12908: 12894: 12880: 12863: 12846: 12832: 12815: 12801: 12787: 12773: 12759: 12741: 12727: 12710: 12687: 12668: 12654: 12633: 12615: 12598: 12576: 12568:Gabriel Zucman 12563:Gabriel Zucman 12554: 12532: 12504: 12479: 12470:|journal= 12423:Gabriel Zucman 12414: 12387: 12362: 12332: 12282: 12261: 12243: 12229: 12211: 12197: 12183: 12166: 12141: 12120: 12095: 12078: 12064: 12043: 12014: 11997: 11980: 11941: 11921: 11901: 11876: 11859: 11841: 11810: 11793: 11772: 11765:. March 2013. 11747: 11725: 11711: 11697: 11683: 11669: 11652: 11635: 11618: 11600: 11582: 11535: 11513: 11495: 11478: 11464: 11442: 11420: 11417:. August 2016. 11396: 11376: 11370:Baker McKenzie 11364:New York Times 11350: 11333: 11316: 11295: 11281: 11263: 11236: 11218: 11193: 11179: 11165: 11144: 11137:. March 2016. 11122: 11104: 11087: 11069: 11052: 11032: 11018: 11001: 10984: 10963: 10949: 10905: 10887: 10870: 10853: 10835: 10814: 10794: 10780: 10759: 10742: 10725: 10708: 10683: 10659: 10645: 10618: 10605:Mihir A. Desai 10591: 10572: 10555: 10552:EU Parliament. 10531: 10507: 10491:Gabriel Zucman 10479: 10460: 10442: 10428: 10414: 10400: 10386: 10372: 10358: 10344: 10321: 10307: 10293: 10279: 10270:Richard Murphy 10257: 10235: 10218: 10204: 10182: 10168: 10154: 10135: 10116: 10102: 10079: 10063:Gabriel Zucman 10049: 10029:Gabriel Zucman 10020: 10003: 9989: 9975: 9945: 9931: 9917: 9899: 9881: 9867: 9849: 9831: 9780: 9739:Fintan O'Toole 9730: 9683: 9639: 9593: 9543: 9528: 9519:|journal= 9493:(6): 910–937. 9467: 9453: 9439: 9421: 9403: 9383: 9336: 9289: 9239: 9193: 9179: 9165: 9147: 9097: 9047: 9003:Gabriel Zucman 8994: 8941: 8879: 8832: 8782: 8773:|journal= 8729: 8679: 8632: 8577: 8551: 8515:New York Times 8501: 8498:. 31 May 2013. 8480: 8460: 8438: 8420: 8397: 8383: 8369: 8352: 8335: 8307: 8278: 8250: 8225: 8218:. p. 11. 8196: 8171: 8144: 8122: 8108: 8079:(6246): 6246. 8059: 8045:(3): 513–531. 8025:Mihir A. Desai 8013: 7983: 7963: 7946: 7912:Gabriel Zucman 7900: 7847: 7813: 7775: 7743: 7709: 7703:. p. 50. 7677: 7656: 7646: 7632:Richard Murphy 7612: 7583: 7539:Gabriel Zucman 7521: 7481: 7465:Gabriel Zucman 7445: 7399: 7380: 7361: 7341: 7319: 7286:New York Times 7262: 7238: 7202:Tax Foundation 7183: 7130: 7091: 7056: 7047:|journal= 7019:Gabriel Zucman 6995: 6968: 6937: 6913: 6895: 6874: 6847:Pearse Doherty 6817: 6816: 6814: 6811: 6808: 6807: 6797: 6784: 6767: 6757: 6748: 6735: 6722: 6712: 6695: 6679: 6669: 6659: 6650: 6627: 6613: 6600: 6583: 6570: 6558: 6534: 6499: 6477: 6476: 6474: 6471: 6469: 6468: 6465:Gabriel Zucman 6462: 6456: 6450: 6445: 6440: 6434: 6428: 6422: 6416: 6410: 6404: 6398: 6392: 6387: 6381: 6375: 6370: 6365: 6360: 6355: 6350: 6345: 6340: 6334: 6333: 6332: 6318: 6315:Ireland portal 6302: 6299: 6296: 6295: 6292: 6287: 6286:24 (4) 103-26 6284: 6279: 6276: 6272: 6271: 6268: 6266:Gabriel Zucman 6263: 6260: 6255: 6252: 6248: 6247: 6244: 6242:Gabriel Zucman 6238: 6235: 6230: 6221: 6217: 6216: 6213: 6210: 6207: 6202: 6193: 6189: 6188: 6185: 6176: 6173: 6168: 6165: 6161: 6160: 6157: 6151: 6148: 6143: 6140: 6136: 6135: 6132: 6130:Gabriel Zucman 6127: 6124: 6119: 6116: 6112: 6111: 6108: 6099: 6096: 6091: 6088: 6084: 6083: 6080: 6074:Mihir A. Desai 6071: 6068: 6063: 6060: 6056: 6055: 6052: 6046: 6043: 6038: 6035: 6031: 6030: 6027: 6024: 6021: 6018: 6015: 5997: 5985: 5982: 5977:New York Times 5955: 5921: 5920: 5905: 5897: 5894:U.S. tax rates 5881: 5866: 5863: 5852: 5825:Mihir A. Desai 5823:Tax academic, 5798: 5797:Impact of TCJA 5795: 5793: 5792: 5788: 5780: 5769: 5744: 5730: 5727: 5725: 5724: 5713:Gabriel Zucman 5709: 5694: 5683: 5660: 5641: 5625: 5615: 5612: 5610: 5607: 5605: 5604: 5601: 5598: 5591: 5584: 5580: 5574: 5573: 5568: 5562: 5561: 5558: 5555: 5552: 5549: 5544: 5540: 5539: 5536: 5533: 5530: 5527: 5522: 5518: 5517: 5514: 5511: 5508: 5493: 5490: 5486: 5485: 5482: 5479: 5476: 5473: 5467: 5463: 5462: 5459: 5456: 5453: 5450: 5447: 5443: 5442: 5439: 5436: 5433: 5418: 5415: 5411: 5410: 5407: 5404: 5401: 5386: 5383: 5379: 5378: 5375: 5372: 5369: 5354: 5351: 5347: 5346: 5343: 5340: 5337: 5334: 5329: 5325: 5324: 5321: 5318: 5315: 5312: 5309: 5305: 5304: 5301: 5298: 5295: 5280: 5277: 5273: 5272: 5269: 5266: 5263: 5248: 5245: 5241: 5240: 5237: 5234: 5231: 5228: 5222: 5218: 5217: 5214: 5211: 5208: 5205: 5200: 5196: 5195: 5192: 5189: 5186: 5171: 5168: 5164: 5163: 5160: 5157: 5154: 5151: 5149:ABP Food Group 5146: 5142: 5141: 5138: 5135: 5132: 5117: 5114: 5110: 5109: 5106: 5103: 5100: 5085: 5082: 5078: 5077: 5074: 5071: 5068: 5065: 5060: 5056: 5055: 5052: 5049: 5046: 5031: 5030:Alexion Pharma 5028: 5024: 5023: 5020: 5017: 5014: 5011: 5006: 5002: 5001: 4998: 4997:2013 inversion 4995: 4992: 4977: 4974: 4970: 4969: 4966: 4963: 4960: 4957: 4952: 4948: 4947: 4944: 4941: 4938: 4935: 4933:Kingspan Group 4930: 4926: 4925: 4922: 4919: 4916: 4913: 4911:Musgrave Group 4908: 4904: 4903: 4900: 4899:2007 inversion 4897: 4894: 4879: 4876: 4872: 4871: 4868: 4867:2013 inversion 4865: 4862: 4847: 4844: 4840: 4839: 4836: 4833: 4830: 4827: 4822: 4818: 4817: 4814: 4811: 4808: 4805: 4799: 4795: 4794: 4791: 4788: 4785: 4770: 4767: 4763: 4762: 4759: 4756: 4753: 4738: 4735: 4731: 4730: 4727: 4724: 4721: 4706: 4705:Merck & Co 4703: 4699: 4698: 4695: 4692: 4689: 4686: 4681: 4677: 4676: 4673: 4670: 4667: 4664: 4659: 4655: 4654: 4651: 4648: 4645: 4630: 4627: 4623: 4622: 4619: 4616: 4613: 4610: 4605: 4601: 4600: 4597: 4594: 4591: 4588: 4583: 4579: 4578: 4575: 4572: 4569: 4554: 4551: 4547: 4546: 4543: 4540: 4537: 4522: 4519: 4515: 4514: 4511: 4510:2001 inversion 4508: 4505: 4490: 4489:Ingersoll-Rand 4487: 4483: 4482: 4479: 4478:2008 inversion 4476: 4473: 4458: 4455: 4451: 4450: 4447: 4444: 4441: 4426: 4423: 4419: 4418: 4415: 4414:2013 inversion 4412: 4409: 4394: 4391: 4387: 4386: 4383: 4380: 4377: 4374: 4369: 4365: 4364: 4361: 4360:2012 inversion 4358: 4355: 4340: 4337: 4333: 4332: 4329: 4326: 4323: 4308: 4305: 4301: 4300: 4297: 4294: 4291: 4276: 4273: 4269: 4268: 4265: 4264:2015 inversion 4262: 4259: 4244: 4241: 4237: 4236: 4233: 4230: 4227: 4224: 4219: 4215: 4214: 4211: 4208: 4205: 4190: 4187: 4183: 4182: 4177: 4170: 4165: 4160: 4155: 4080:Gabriel Zucman 4076: 4054: 4006:tax inversions 3948:tax inversions 3930: 3927: 3919:employment tax 3910:employment tax 3895: 3824: 3821: 3814: 3793: 3792: 3789: 3778: 3770: 3766:ESRI Quarterly 3730: 3729: 3726: 3723:GDP-per-capita 3714: 3583: 3580: 3550: 3547: 3533:by defining a 3468: 3467: 3457: 3454: 3451: 3447: 3403: 3400: 3364: 3346: 3333:Irish tax code 3326:Gabriel Zucman 3221: 3218: 3216: 3213: 3096: 3092:Baker McKenzie 3023:Michael Noonan 3014:captured state 2975: 2974:Captured state 2972: 2905: 2902: 2796: 2793: 2709:tax inversions 2604:tax inversions 2582: 2579: 2577: 2574: 2564: 2546: 2545: 2534: 2523: 2516: 2505: 2488: 2480: 2475: 2474: 2463: 2456: 2453: 2426:Bloomberg News 2422:New York Times 2418: 2415:Gabriel Zucman 2395:Richard Murphy 2383:Google Scholar 2379: 2372: 2361: 2346: 2343:United Nations 2339: 2328: 2325:Mihir A. Desai 2313: 2310:Gabriel Zucman 2293: 2266: 2263: 2247: 2246: 2231: 2228:tax black hole 2216: 2188:tax haven list 2150: 2147: 1984:Michael Noonan 1974: 1973: 1971: 1970: 1963: 1956: 1948: 1945: 1944: 1943: 1942: 1930: 1915: 1914: 1909: 1908: 1907: 1906: 1901: 1896: 1894:United Kingdom 1891: 1886: 1881: 1876: 1871: 1866: 1861: 1856: 1851: 1846: 1841: 1836: 1831: 1826: 1821: 1816: 1811: 1806: 1801: 1796: 1791: 1786: 1781: 1776: 1771: 1766: 1761: 1756: 1751: 1746: 1741: 1736: 1731: 1726: 1721: 1716: 1711: 1706: 1701: 1696: 1691: 1686: 1681: 1676: 1671: 1666: 1661: 1656: 1651: 1646: 1641: 1633: 1632: 1628: 1627: 1626: 1625: 1620: 1615: 1607: 1606: 1600: 1595: 1594: 1591: 1590: 1587: 1586: 1581: 1576: 1571: 1566: 1561: 1556: 1551: 1546: 1541: 1536: 1531: 1526: 1520: 1515: 1514: 1511: 1510: 1505: 1504: 1503: 1502: 1496: 1490: 1487:Tax Foundation 1484: 1478: 1469: 1468: 1464: 1463: 1462: 1461: 1459:Gabriel Zucman 1456: 1451: 1446: 1441: 1436: 1434:Mihir A. Desai 1428: 1427: 1421: 1418: 1417: 1414: 1413: 1410: 1409: 1404: 1399: 1394: 1389: 1384: 1383: 1382: 1377: 1367: 1362: 1356: 1351: 1350: 1347: 1346: 1343: 1342: 1337: 1332: 1327: 1322: 1317: 1312: 1307: 1302: 1297: 1295:Robin Hood tax 1292: 1287: 1279: 1274: 1269: 1263: 1258: 1257: 1254: 1253: 1250: 1249: 1244: 1239: 1234: 1232:Excess profits 1229: 1224: 1223: 1222: 1217: 1212: 1203: 1198: 1184: 1179: 1174: 1169: 1164: 1159: 1154: 1149: 1144: 1139: 1134: 1129: 1124: 1119: 1117:Gross receipts 1114: 1109: 1104: 1099: 1098: 1097: 1092: 1087: 1082: 1077: 1072: 1067: 1057: 1056: 1055: 1050: 1045: 1040: 1035: 1030: 1025: 1015: 1010: 1009: 1008: 1003: 998: 993: 988: 983: 978: 968: 967: 966: 956: 955: 954: 949: 944: 934: 929: 924: 919: 913: 908: 907: 904: 903: 898: 897: 896: 895: 890: 885: 880: 875: 870: 868:Offshore Leaks 865: 860: 855: 854: 853: 848: 833: 832: 831:Major examples 828: 827: 826: 825: 820: 815: 810: 805: 799: 794: 786: 785: 781: 780: 779: 778: 773: 768: 766:Dutch Sandwich 763: 758: 752: 747: 739: 738: 734: 733: 732: 731: 726: 721: 716: 711: 706: 704:Tax resistance 701: 696: 695: 694: 681: 680: 674: 669: 668: 665: 664: 661: 660: 655: 650: 645: 640: 635: 630: 625: 620: 615: 610: 608:Taxable income 605: 603:Tax assessment 600: 595: 589: 584: 583: 580: 579: 574: 573: 572: 571: 566: 561: 556: 551: 543: 542: 538: 537: 536: 535: 530: 525: 520: 515: 510: 505: 497: 496: 495:General Theory 490: 485: 484: 481: 480: 477: 476: 471: 466: 464:Representation 461: 456: 451: 446: 441: 436: 431: 426: 421: 416: 411: 406: 401: 396: 391: 386: 385: 384: 374: 369: 364: 359: 354: 348: 343: 342: 339: 338: 331: 330: 322: 321: 315: 314: 292: 288: 283: 282: 278: 276: 274: 270: 268: 265: 264: 261: 259: 256: 253: 252: 246: 244: 242: 240: 237: 235: 232: 231: 228: 226: 223: 220: 219: 216: 214: 212: 209: 207: 204: 203: 200: 196: 195: 173: 152: 134: 117: 116: 102:Britishfinance 101: 70: 64: 62: 44: 36: 27: 23: 22: 14: 9: 6: 4: 3: 2: 14989: 14978: 14975: 14973: 14970: 14968: 14965: 14963: 14960: 14958: 14955: 14953: 14950: 14948: 14945: 14943: 14940: 14938: 14935: 14933: 14932:Tax avoidance 14930: 14929: 14927: 14912: 14907: 14902: 14900: 14892: 14891: 14888: 14878: 14877:Vandana Shiva 14875: 14873: 14870: 14868: 14865: 14863: 14860: 14858: 14855: 14854: 14852: 14846: 14840: 14837: 14835: 14832: 14830: 14829:Saskia Sassen 14827: 14825: 14824:George Ritzer 14822: 14820: 14819:Antonio Negri 14817: 14815: 14814:L. H. M. Ling 14812: 14810: 14807: 14805: 14802: 14800: 14799:Michael Hardt 14797: 14795: 14792: 14790: 14787: 14785: 14782: 14780: 14779:Alfred Crosby 14777: 14775: 14772: 14770: 14767: 14765: 14762: 14760: 14757: 14755: 14752: 14750: 14747: 14745: 14742: 14740: 14737: 14735: 14732: 14731: 14729: 14721: 14715: 14712: 14710: 14709:Susan Strange 14707: 14705: 14702: 14700: 14697: 14695: 14692: 14690: 14687: 14685: 14682: 14680: 14679:Robert W. Cox 14677: 14675: 14672: 14670: 14667: 14666: 14664: 14656: 14650: 14647: 14645: 14642: 14640: 14639:Jeffrey Sachs 14637: 14635: 14632: 14630: 14627: 14625: 14622: 14620: 14617: 14615: 14612: 14610: 14607: 14605: 14602: 14600: 14597: 14595: 14592: 14590: 14587: 14585: 14582: 14581: 14579: 14573: 14570: 14564: 14558: 14557:World-systems 14555: 14553: 14552:World history 14550: 14548: 14547:Social change 14545: 14543: 14540: 14536: 14533: 14531: 14528: 14527: 14526: 14525:Modernization 14523: 14521: 14518: 14516: 14513: 14511: 14508: 14506: 14503: 14501: 14498: 14497: 14495: 14491: 14481: 14478: 14476: 14473: 14471: 14468: 14464: 14461: 14460: 14459: 14456: 14454: 14451: 14449: 14446: 14444: 14441: 14439: 14436: 14434: 14431: 14429: 14426: 14422: 14419: 14417: 14414: 14412: 14409: 14407: 14404: 14402: 14399: 14397: 14394: 14393: 14392: 14389: 14387: 14384: 14382: 14379: 14377: 14374: 14372: 14369: 14367: 14364: 14362: 14359: 14357: 14354: 14352: 14349: 14345: 14342: 14341: 14340: 14337: 14336: 14334: 14328: 14322: 14319: 14315: 14312: 14310: 14307: 14306: 14305: 14302: 14300: 14297: 14295: 14292: 14290: 14287: 14285: 14282: 14278: 14275: 14274: 14273: 14270: 14266: 14263: 14262: 14261: 14258: 14257: 14255: 14249: 14246: 14242: 14236: 14233: 14231: 14228: 14226: 14223: 14219: 14216: 14214: 14211: 14210: 14209: 14206: 14204: 14201: 14199: 14196: 14194: 14191: 14189: 14188:Global health 14186: 14184: 14181: 14179: 14176: 14172: 14169: 14168: 14167: 14164: 14162: 14159: 14157: 14154: 14152: 14149: 14147: 14144: 14142: 14139: 14137: 14134: 14132: 14129: 14128: 14126: 14122: 14116: 14113: 14111: 14103: 14101: 14098: 14097: 14094: 14090: 14089:Globalization 14083: 14078: 14076: 14071: 14069: 14064: 14063: 14060: 14056: 14051: 14048: 14046: 14043: 14041: 14038: 14036: 14033: 14032: 14020: 14015: 14009: 14001: 13995: 13987: 13981: 13973: 13966: 13959: 13954: 13950: 13946: 13940: 13932: 13926: 13919: 13914: 13910: 13906: 13900: 13892: 13888: 13881: 13874: 13870: 13863: 13855: 13851: 13844: 13833: 13827: 13825: 13808: 13804: 13798: 13791: 13786: 13782: 13776: 13769: 13764: 13757: 13749: 13743: 13735: 13729: 13721: 13714: 13707: 13699: 13695: 13691: 13687: 13686: 13678: 13671: 13669: 13660: 13654: 13650: 13646: 13645: 13640: 13636: 13630: 13622: 13615: 13611: 13605: 13597: 13593: 13587: 13579: 13575: 13568: 13560: 13554: 13547: 13540: 13534: 13526: 13520: 13513: 13505: 13499: 13491: 13485: 13477: 13471: 13463: 13457: 13450: 13445: 13441: 13434: 13426: 13420: 13411: 13404:. 3 May 2018. 13403: 13399: 13393: 13385: 13381: 13374: 13372: 13363: 13357: 13349: 13343: 13335: 13322: 13315: 13311: 13307: 13306: 13298: 13291: 13283: 13281:9789280529142 13277: 13273: 13266: 13265: 13258: 13250: 13244: 13236: 13230: 13222: 13216: 13214: 13205: 13201: 13194: 13186: 13182: 13175: 13167: 13163: 13156: 13149: 13144: 13140: 13139: 13134: 13130: 13124: 13122: 13114: 13109: 13102: 13095: 13087: 13081: 13079: 13070: 13064: 13062: 13053: 13047: 13045: 13043: 13041: 13039: 13030: 13023: 13017: 13009: 13002: 12994: 12988: 12980: 12974: 12966: 12960: 12952: 12946: 12935: 12929: 12918: 12912: 12904: 12898: 12890: 12884: 12877: 12873: 12867: 12860: 12856: 12850: 12842: 12836: 12829: 12825: 12819: 12811: 12805: 12797: 12791: 12783: 12777: 12769: 12763: 12756: 12751: 12745: 12737: 12731: 12724: 12720: 12714: 12707: 12703: 12696: 12694: 12692: 12683: 12677: 12675: 12673: 12664: 12658: 12651: 12646: 12640: 12638: 12630: 12625: 12619: 12612: 12608: 12602: 12595: 12590: 12586: 12580: 12573: 12569: 12564: 12558: 12550: 12546: 12542: 12541:Seamus Coffey 12536: 12529: 12524: 12523: 12515: 12508: 12501: 12498:. p. 1. 12497: 12493: 12489: 12483: 12475: 12462: 12454: 12450: 12445: 12440: 12436: 12432: 12428: 12424: 12418: 12410: 12409: 12401: 12397: 12391: 12383: 12379: 12378: 12373: 12366: 12359: 12354: 12347: 12341: 12339: 12337: 12328: 12315: 12308: 12296: 12292: 12286: 12279: 12275: 12271: 12265: 12258: 12253: 12247: 12239: 12233: 12226: 12221: 12215: 12207: 12201: 12193: 12187: 12180: 12176: 12170: 12163: 12151: 12145: 12138: 12135:. June 2018. 12134: 12130: 12124: 12117: 12112: 12105: 12099: 12092:. OECD. 1998. 12088: 12082: 12074: 12068: 12061: 12057: 12053: 12047: 12040: 12036:. p. 7. 12035: 12028: 12021: 12019: 12011: 12007: 12001: 11994: 11990: 11984: 11976: 11972: 11965: 11961: 11957: 11950: 11948: 11946: 11938: 11936: 11931: 11925: 11918: 11911: 11905: 11898: 11895: 11889: 11883: 11881: 11869: 11863: 11856: 11851: 11845: 11829: 11825: 11819: 11817: 11815: 11807: 11803: 11797: 11790: 11782: 11776: 11769: 11764: 11757: 11751: 11744: 11739: 11735: 11729: 11721: 11715: 11707: 11701: 11693: 11687: 11679: 11673: 11666: 11662: 11656: 11649: 11645: 11639: 11628: 11622: 11615: 11610: 11604: 11597: 11592: 11586: 11578: 11565: 11550: 11546: 11539: 11532: 11528: 11524: 11523:Philip Alston 11517: 11509: 11505: 11499: 11492: 11488: 11482: 11474: 11468: 11461: 11456: 11452: 11446: 11438: 11434: 11430: 11424: 11416: 11409: 11403: 11401: 11389: 11383: 11381: 11373: 11371: 11365: 11361: 11354: 11346: 11340: 11338: 11326: 11320: 11312: 11308: 11302: 11300: 11291: 11285: 11277: 11273: 11267: 11259: 11255: 11251: 11247: 11240: 11233: 11228: 11222: 11215: 11211: 11207: 11203: 11197: 11189: 11183: 11175: 11169: 11162: 11154: 11148: 11141: 11136: 11132: 11126: 11118: 11114: 11108: 11101: 11097: 11091: 11084: 11079: 11073: 11062: 11056: 11049: 11042: 11036: 11028: 11022: 11015: 11011: 11005: 10998: 10994: 10988: 10981: 10977: 10973: 10967: 10959: 10953: 10945: 10932: 10916: 10909: 10902: 10897: 10891: 10884: 10880: 10874: 10866: 10860: 10858: 10850: 10845: 10839: 10832: 10824: 10818: 10811: 10807: 10801: 10799: 10790: 10784: 10776: 10769: 10763: 10752: 10746: 10735: 10729: 10718: 10712: 10705: 10701: 10697: 10690: 10688: 10676: 10672: 10669: 10668:Seamus Coffey 10663: 10655: 10649: 10641: 10637: 10633: 10627: 10625: 10623: 10614: 10610: 10607:(June 2018). 10606: 10600: 10598: 10596: 10587: 10581: 10579: 10577: 10565: 10559: 10551: 10547: 10540: 10538: 10536: 10527: 10523: 10516: 10514: 10512: 10503: 10496: 10492: 10486: 10484: 10475: 10469: 10467: 10465: 10457: 10452: 10446: 10438: 10432: 10424: 10418: 10410: 10404: 10396: 10390: 10382: 10376: 10368: 10362: 10354: 10348: 10341: 10334: 10328: 10326: 10317: 10311: 10303: 10297: 10289: 10283: 10276: 10275:jurisdiction. 10271: 10267: 10261: 10254: 10249: 10245: 10239: 10231: 10225: 10223: 10214: 10208: 10200: 10196: 10192: 10191:Seamus Coffey 10186: 10178: 10172: 10164: 10158: 10150: 10144: 10142: 10140: 10131: 10125: 10123: 10121: 10112: 10106: 10099: 10094: 10090: 10083: 10076: 10072: 10068: 10064: 10058: 10056: 10054: 10046: 10041: 10034: 10030: 10024: 10017: 10013: 10007: 9999: 9993: 9985: 9979: 9972: 9967: 9963: 9959: 9955: 9954:Seamus Coffey 9949: 9941: 9935: 9927: 9921: 9913: 9909: 9903: 9895: 9891: 9885: 9877: 9871: 9863: 9859: 9853: 9845: 9841: 9835: 9827: 9814: 9807: 9795: 9794:TheJournal.ie 9791: 9784: 9776: 9763: 9748: 9744: 9740: 9734: 9726: 9713: 9698: 9694: 9687: 9679: 9666: 9659: 9654: 9650: 9643: 9635: 9622: 9615: 9611: 9607: 9603: 9597: 9589: 9576: 9569: 9558: 9554: 9547: 9539: 9532: 9524: 9511: 9504: 9500: 9496: 9492: 9488: 9481: 9474: 9472: 9463: 9457: 9449: 9443: 9436: 9431: 9425: 9418: 9413: 9407: 9400: 9396: 9390: 9388: 9379: 9366: 9351: 9347: 9340: 9332: 9319: 9304: 9300: 9293: 9285: 9272: 9265: 9254: 9250: 9243: 9235: 9222: 9215: 9203: 9197: 9189: 9183: 9175: 9169: 9161: 9157: 9151: 9143: 9130: 9115: 9111: 9107: 9101: 9093: 9080: 9073: 9062: 9061:TheJournal.ie 9058: 9051: 9043: 9030: 9023: 9012: 9008: 9004: 8998: 8990: 8977: 8970: 8959: 8955: 8951: 8945: 8937: 8925: 8912: 8897: 8893: 8889: 8883: 8875: 8862: 8847: 8843: 8836: 8828: 8815: 8800: 8796: 8789: 8787: 8778: 8765: 8758: 8757:corporations. 8746: 8745: 8744:The Economist 8740: 8733: 8725: 8712: 8705: 8694: 8690: 8683: 8675: 8662: 8647: 8643: 8636: 8628: 8615: 8608: 8606: 8592: 8588: 8581: 8565: 8558: 8556: 8547: 8534: 8527: 8516: 8512: 8505: 8497: 8493: 8487: 8485: 8477: 8473: 8467: 8465: 8457: 8452: 8445: 8443: 8435: 8431: 8424: 8417: 8410: 8404: 8402: 8393: 8387: 8379: 8373: 8366: 8362: 8356: 8345: 8339: 8332: 8327: 8320: 8314: 8312: 8304: 8299: 8295: 8291: 8285: 8283: 8275: 8272:. p. 3. 8271: 8264: 8257: 8255: 8247: 8244:. p. 5. 8243: 8236: 8229: 8222: 8217: 8210: 8207:(June 2013). 8206: 8200: 8193: 8189: 8182: 8175: 8168: 8163: 8159: 8155: 8148: 8141: 8136: 8132: 8126: 8118: 8112: 8104: 8100: 8096: 8092: 8087: 8082: 8078: 8074: 8070: 8063: 8056: 8052: 8048: 8044: 8040: 8039: 8034: 8030: 8026: 8020: 8018: 8009: 8008: 8000: 7996: 7990: 7988: 7980: 7976: 7970: 7968: 7960: 7956: 7950: 7943: 7938: 7934: 7931:(4): 121–48. 7930: 7926: 7925: 7917: 7913: 7907: 7905: 7897: 7893: 7889: 7885: 7881: 7880: 7872: 7868: 7864: 7858: 7856: 7854: 7852: 7844: 7840: 7836: 7835: 7830: 7826: 7820: 7818: 7810: 7806: 7802: 7801: 7796: 7792: 7786: 7784: 7782: 7780: 7772: 7767: 7760: 7756: 7750: 7748: 7740: 7736: 7732: 7726: 7724: 7722: 7720: 7718: 7716: 7714: 7706: 7702: 7701:EU Commission 7695: 7688: 7686: 7684: 7682: 7674: 7670: 7666: 7660: 7653: 7649: 7647:9780801476129 7643: 7639: 7638: 7633: 7629: 7623: 7621: 7619: 7617: 7609: 7602: 7598: 7592: 7590: 7588: 7580: 7575: 7571: 7566: 7561: 7557: 7553: 7552: 7544: 7540: 7534: 7532: 7530: 7528: 7526: 7518: 7514: 7510: 7503: 7496: 7494: 7492: 7490: 7488: 7486: 7478: 7474: 7470: 7466: 7460: 7458: 7456: 7454: 7452: 7450: 7442: 7437: 7433: 7426: 7422: 7416: 7414: 7412: 7410: 7408: 7406: 7404: 7395: 7394: 7387: 7385: 7376: 7370: 7368: 7366: 7358: 7354: 7348: 7346: 7338: 7334: 7328: 7326: 7324: 7315: 7302: 7287: 7283: 7279: 7275: 7269: 7267: 7259: 7254: 7247: 7245: 7243: 7234: 7221: 7214: 7203: 7199: 7192: 7190: 7188: 7179: 7166: 7159: 7155: 7151: 7145: 7143: 7141: 7139: 7137: 7135: 7127: 7122: 7118: 7114: 7110: 7109: 7100: 7098: 7096: 7088: 7083: 7079: 7078: 7073: 7069: 7063: 7061: 7052: 7039: 7031: 7024: 7020: 7014: 7012: 7010: 7008: 7006: 7004: 7002: 7000: 6992: 6987: 6981: 6979: 6977: 6975: 6973: 6965: 6960: 6959:TheJournal.ie 6956: 6950: 6948: 6946: 6944: 6942: 6934: 6930: 6926: 6920: 6918: 6909: 6905: 6899: 6892: 6888: 6884: 6878: 6870: 6857: 6850: 6848: 6836: 6832: 6825: 6823: 6818: 6801: 6794: 6788: 6781: 6777: 6771: 6761: 6752: 6745: 6739: 6729: 6727: 6716: 6709: 6708:EU Commission 6705: 6699: 6692: 6686: 6684: 6673: 6667:destinations. 6663: 6654: 6648:U.S. tax rate 6647: 6643: 6639: 6638: 6631: 6622: 6620: 6618: 6610: 6604: 6597: 6593: 6587: 6580: 6574: 6565: 6563: 6554: 6549: 6548: 6541: 6539: 6532:restructuring 6531: 6527: 6523: 6522: 6517: 6516: 6511: 6510: 6503: 6496: 6492: 6488: 6482: 6478: 6466: 6463: 6460: 6457: 6454: 6451: 6449: 6446: 6444: 6441: 6438: 6435: 6432: 6429: 6426: 6423: 6420: 6417: 6414: 6411: 6408: 6405: 6402: 6399: 6396: 6393: 6391: 6388: 6385: 6382: 6379: 6376: 6374: 6371: 6369: 6366: 6364: 6361: 6359: 6356: 6354: 6351: 6349: 6346: 6344: 6341: 6339: 6336: 6335: 6330: 6319: 6316: 6305: 6293: 6291: 6288: 6285: 6283: 6280: 6277: 6274: 6273: 6269: 6267: 6264: 6261: 6259: 6256: 6253: 6250: 6249: 6245: 6243: 6239: 6236: 6234: 6231: 6222: 6219: 6218: 6214: 6211: 6209:54 (1) 82-95 6208: 6206: 6203: 6194: 6191: 6190: 6186: 6184: 6180: 6177: 6174: 6172: 6169: 6166: 6163: 6162: 6158: 6155: 6152: 6149: 6147: 6144: 6141: 6138: 6137: 6133: 6131: 6128: 6125: 6123: 6120: 6117: 6114: 6113: 6109: 6107: 6103: 6100: 6097: 6095: 6092: 6089: 6086: 6085: 6081: 6079: 6075: 6072: 6069: 6067: 6064: 6061: 6058: 6057: 6053: 6050: 6047: 6044: 6042: 6039: 6036: 6033: 6032: 6028: 6025: 6022: 6019: 6016: 6013: 6012: 6008: 5996: 5993: 5991: 5981: 5979: 5978: 5973: 5969: 5960: 5954: 5953:corporations. 5949: 5947: 5943: 5938: 5936: 5931: 5926: 5918: 5914: 5910: 5906: 5903: 5898: 5895: 5891: 5887: 5883: 5882: 5880: 5878: 5872: 5859:(March 2018). 5858: 5857:Goldman Sachs 5851: 5849: 5843: 5841: 5835: 5832: 5831: 5826: 5821: 5817: 5809: 5804: 5789: 5786: 5781: 5778: 5774: 5770: 5767: 5763: 5758: 5754: 5753:check-the-box 5750: 5746: 5745: 5743: 5741: 5737: 5722: 5718: 5714: 5710: 5707: 5703: 5702:EU tax havens 5699: 5695: 5692: 5688: 5684: 5681: 5677: 5673: 5669: 5665: 5661: 5658: 5654: 5650: 5646: 5642: 5639: 5635: 5631: 5627: 5626: 5624: 5621: 5602: 5599: 5596: 5592: 5589: 5585: 5582: 5581: 5579: 5572: 5569: 5567: 5563: 5559: 5556: 5553: 5550: 5548: 5545: 5542: 5541: 5537: 5534: 5531: 5528: 5526: 5523: 5520: 5519: 5515: 5513:not inversion 5512: 5510:life sciences 5509: 5506: 5505:United States 5494: 5491: 5488: 5487: 5483: 5480: 5477: 5474: 5471: 5468: 5465: 5464: 5460: 5457: 5454: 5451: 5448: 5445: 5444: 5440: 5438:not inversion 5437: 5434: 5431: 5430:United States 5419: 5416: 5413: 5412: 5408: 5406:not inversion 5405: 5403:life sciences 5402: 5399: 5398:United States 5387: 5384: 5381: 5380: 5376: 5374:not inversion 5373: 5370: 5367: 5366:United States 5355: 5353:Intel Ireland 5352: 5349: 5348: 5344: 5341: 5338: 5335: 5333: 5330: 5327: 5326: 5322: 5319: 5316: 5313: 5310: 5307: 5306: 5302: 5300:not inversion 5299: 5297:life sciences 5296: 5293: 5292:United States 5281: 5278: 5275: 5274: 5270: 5268:not inversion 5267: 5264: 5261: 5260:Great Britain 5249: 5247:Tesco Ireland 5246: 5243: 5242: 5238: 5235: 5232: 5229: 5226: 5223: 5220: 5219: 5215: 5212: 5209: 5206: 5204: 5201: 5198: 5197: 5193: 5191:not inversion 5190: 5187: 5184: 5183:United States 5172: 5169: 5166: 5165: 5161: 5158: 5155: 5152: 5150: 5147: 5144: 5143: 5139: 5137:not inversion 5136: 5134:life sciences 5133: 5130: 5129:United States 5118: 5115: 5112: 5111: 5107: 5105:not inversion 5104: 5101: 5098: 5097:United States 5086: 5083: 5080: 5079: 5075: 5072: 5069: 5066: 5064: 5063:Grafton Group 5061: 5058: 5057: 5053: 5051:not inversion 5050: 5048:life sciences 5047: 5044: 5043:United States 5032: 5029: 5026: 5025: 5021: 5018: 5015: 5012: 5010: 5007: 5004: 5003: 4999: 4996: 4994:life sciences 4993: 4990: 4989:United States 4978: 4975: 4972: 4971: 4967: 4964: 4961: 4958: 4956: 4955:Dunnes Stores 4953: 4950: 4949: 4945: 4942: 4939: 4936: 4934: 4931: 4928: 4927: 4923: 4920: 4917: 4914: 4912: 4909: 4906: 4905: 4901: 4898: 4895: 4892: 4891:Great Britain 4880: 4877: 4874: 4873: 4869: 4866: 4864:life sciences 4863: 4860: 4859:United States 4848: 4845: 4842: 4841: 4837: 4834: 4831: 4828: 4826: 4825:Total Produce 4823: 4820: 4819: 4815: 4812: 4809: 4806: 4803: 4800: 4797: 4796: 4792: 4790:not inversion 4789: 4787:life sciences 4786: 4783: 4782:United States 4771: 4768: 4765: 4764: 4760: 4758:not inversion 4757: 4754: 4751: 4750:United States 4739: 4736: 4733: 4732: 4728: 4726:not inversion 4725: 4723:life sciences 4722: 4719: 4718:United States 4707: 4704: 4701: 4700: 4696: 4693: 4690: 4687: 4685: 4682: 4679: 4678: 4674: 4671: 4668: 4665: 4663: 4660: 4657: 4656: 4652: 4650:not inversion 4649: 4647:life sciences 4646: 4643: 4642:United States 4631: 4628: 4625: 4624: 4620: 4617: 4614: 4611: 4609: 4606: 4603: 4602: 4598: 4595: 4592: 4589: 4587: 4584: 4581: 4580: 4576: 4574:not inversion 4573: 4570: 4567: 4566:United States 4555: 4552: 4549: 4548: 4544: 4542:not inversion 4541: 4538: 4535: 4534:United States 4523: 4520: 4517: 4516: 4512: 4509: 4506: 4503: 4502:United States 4491: 4488: 4485: 4484: 4480: 4477: 4475:life sciences 4474: 4471: 4470:Great Britain 4459: 4456: 4453: 4452: 4448: 4446:not inversion 4445: 4442: 4439: 4438:United States 4427: 4424: 4421: 4420: 4416: 4413: 4411:life sciences 4410: 4407: 4406:United States 4395: 4392: 4389: 4388: 4384: 4381: 4378: 4375: 4373: 4370: 4367: 4366: 4362: 4359: 4356: 4353: 4352:United States 4341: 4338: 4335: 4334: 4330: 4328:not inversion 4327: 4324: 4321: 4320:United States 4309: 4306: 4303: 4302: 4298: 4296:not inversion 4295: 4292: 4289: 4288:United States 4277: 4274: 4271: 4270: 4266: 4263: 4261:life sciences 4260: 4257: 4256:United States 4245: 4243:Medtronic plc 4242: 4239: 4238: 4234: 4231: 4228: 4225: 4223: 4220: 4217: 4216: 4212: 4210:not inversion 4209: 4206: 4203: 4202:United States 4191: 4189:Apple Ireland 4188: 4185: 4184: 4178: 4176:(if non–IRL) 4174: 4171: 4169:(if non–IRL) 4166: 4161: 4156: 4154:(By Revenue) 4151: 4150: 4141: 4139: 4137: 4133: 4129: 4125: 4121: 4116: 4114: 4110: 4107:). However, 4106: 4102: 4098: 4094: 4085: 4081: 4075: 4070: 4068: 4059: 4053: 4049: 4047: 4043: 4039: 4035: 4031: 4027: 4023: 4022: 4017: 4013: 4012: 4007: 4002: 4000: 3995: 3993: 3989: 3985: 3979: 3977: 3973: 3969: 3961: 3956: 3949: 3945: 3941: 3936: 3926: 3924: 3920: 3915: 3911: 3906: 3900: 3894: 3890: 3888: 3885: 3881: 3875: 3868: 3863: 3859: 3857: 3853: 3849: 3840: 3835: 3830: 3813: 3808: 3806: 3801: 3799: 3790: 3787: 3783: 3779: 3776: 3772: 3771: 3769: 3767: 3763: 3759: 3753: 3751: 3746: 3744: 3743:check-the-box 3740: 3736: 3727: 3724: 3720: 3716: 3715: 3713: 3711: 3707: 3703: 3699: 3695: 3691: 3689: 3683: 3678: 3676: 3672: 3668: 3664: 3660: 3656: 3652: 3648: 3644: 3640: 3636: 3632: 3628: 3624: 3616: 3612: 3608: 3604: 3600: 3593: 3589: 3579: 3577: 3576: 3570: 3568: 3564: 3559: 3557: 3546: 3544: 3540: 3536: 3532: 3528: 3524: 3520: 3516: 3512: 3508: 3503: 3501: 3497: 3493: 3489: 3485: 3480: 3478: 3474: 3465: 3463: 3458: 3455: 3452: 3449: 3448: 3446: 3444: 3441: 3437: 3432: 3430: 3422: 3416: 3409: 3399: 3397: 3392: 3390: 3385: 3383: 3379: 3369: 3368:Jonathan Weil 3363: 3355: 3351: 3345: 3341: 3339: 3334: 3329: 3327: 3323: 3319: 3315: 3311: 3303: 3302: 3297: 3290: 3286: 3282: 3279: 3274: 3270: 3268: 3264: 3260: 3256: 3252: 3248: 3244: 3241: 3237: 3233: 3227: 3212: 3210: 3209:John Naughton 3206: 3202: 3201: 3195: 3193: 3189: 3185: 3181: 3176: 3174: 3170: 3166: 3162: 3158: 3154: 3150: 3146: 3142: 3138: 3134: 3129: 3121: 3117: 3113: 3109: 3101: 3095: 3093: 3087: 3085: 3081: 3080:Anti-BEPS MLI 3076: 3073: 3069: 3065: 3060: 3056: 3052: 3048: 3044: 3040: 3036: 3032: 3028: 3024: 3020: 3016: 3015: 3006: 3002: 2998: 2995: 2990: 2985: 2981: 2971: 2969: 2965: 2961: 2957: 2953: 2947: 2945: 2941: 2937: 2933: 2929: 2925: 2921: 2917: 2911: 2901: 2899: 2895: 2891: 2890:Seamus Coffey 2887: 2883: 2879: 2875: 2871: 2867: 2862: 2860: 2856: 2852: 2851:product cycle 2847: 2845: 2841: 2836: 2828: 2823: 2816: 2811: 2806: 2802: 2792: 2790: 2788: 2783: 2779: 2775: 2770: 2768: 2764: 2760: 2756: 2752: 2748: 2743: 2741: 2735: 2733: 2729: 2725: 2721: 2717: 2712: 2710: 2702: 2698: 2693: 2689: 2684: 2680: 2678: 2677: 2672: 2671: 2666: 2665: 2660: 2659: 2654: 2650: 2646: 2641: 2639: 2638: 2633: 2629: 2625: 2621: 2617: 2613: 2605: 2601: 2597: 2593: 2588: 2569: 2563: 2558: 2556: 2552: 2543: 2542:EU tax havens 2539: 2538:EU Commission 2535: 2532: 2528: 2524: 2521: 2517: 2514: 2510: 2506: 2504:in June 2000; 2503: 2502: 2497: 2493: 2489: 2486: 2482: 2481: 2479: 2472: 2471:EU Commission 2468: 2464: 2461: 2457: 2454: 2451: 2447: 2443: 2442:The Economist 2439: 2435: 2431: 2427: 2423: 2419: 2416: 2412: 2411: 2406: 2402: 2401: 2396: 2392: 2388: 2384: 2380: 2377: 2373: 2370: 2366: 2362: 2359: 2355: 2351: 2347: 2344: 2340: 2337: 2334:) and by the 2333: 2329: 2326: 2323:(2006), and 2322: 2318: 2314: 2311: 2307: 2303: 2299: 2295: 2294: 2292: 2290: 2286: 2282: 2276: 2272: 2262: 2260: 2256: 2252: 2244: 2240: 2239:Kevin Hassett 2237:, tax-expert 2236: 2232: 2229: 2225: 2221: 2217: 2214: 2210: 2206: 2202: 2201: 2200: 2197: 2193: 2189: 2185: 2177: 2173: 2169: 2165: 2161: 2156: 2146: 2144: 2140: 2136: 2132: 2128: 2124: 2120: 2116: 2115: 2109: 2107: 2103: 2099: 2095: 2091: 2087: 2083: 2079: 2075: 2070: 2068: 2064: 2060: 2056: 2051: 2049: 2045: 2041: 2038:regimes, and 2037: 2033: 2029: 2028: 2022: 2021: 2016: 2012: 2008: 2004: 1997: 1993: 1989: 1985: 1980: 1969: 1964: 1962: 1957: 1955: 1950: 1949: 1947: 1946: 1941: 1931: 1929: 1924: 1919: 1918: 1917: 1916: 1905: 1902: 1900: 1899:United States 1897: 1895: 1892: 1890: 1887: 1885: 1882: 1880: 1877: 1875: 1872: 1870: 1867: 1865: 1862: 1860: 1857: 1855: 1852: 1850: 1847: 1845: 1842: 1840: 1837: 1835: 1832: 1830: 1827: 1825: 1822: 1820: 1817: 1815: 1812: 1810: 1807: 1805: 1802: 1800: 1797: 1795: 1792: 1790: 1787: 1785: 1782: 1780: 1777: 1775: 1772: 1770: 1767: 1765: 1762: 1760: 1757: 1755: 1752: 1750: 1747: 1745: 1742: 1740: 1737: 1735: 1732: 1730: 1727: 1725: 1722: 1720: 1717: 1715: 1712: 1710: 1707: 1705: 1702: 1700: 1697: 1695: 1692: 1690: 1687: 1685: 1682: 1680: 1677: 1675: 1672: 1670: 1667: 1665: 1662: 1660: 1657: 1655: 1652: 1650: 1647: 1645: 1642: 1640: 1637: 1636: 1635: 1634: 1630: 1629: 1624: 1621: 1619: 1616: 1614: 1611: 1610: 1609: 1608: 1605:All Countries 1604: 1603: 1598: 1593: 1592: 1585: 1582: 1580: 1577: 1575: 1572: 1570: 1567: 1565: 1562: 1560: 1559:Tolerance tax 1557: 1555: 1552: 1550: 1547: 1545: 1542: 1540: 1537: 1535: 1532: 1530: 1527: 1525: 1522: 1521: 1518: 1513: 1512: 1500: 1497: 1494: 1491: 1488: 1485: 1482: 1479: 1476: 1473: 1472: 1471: 1470: 1466: 1465: 1460: 1457: 1455: 1452: 1450: 1447: 1445: 1442: 1440: 1437: 1435: 1432: 1431: 1430: 1429: 1425: 1424: 1416: 1415: 1408: 1405: 1403: 1400: 1398: 1395: 1393: 1390: 1388: 1385: 1381: 1378: 1376: 1373: 1372: 1371: 1368: 1366: 1363: 1361: 1358: 1357: 1354: 1349: 1348: 1341: 1338: 1336: 1333: 1331: 1328: 1326: 1323: 1321: 1318: 1316: 1313: 1311: 1308: 1306: 1303: 1301: 1298: 1296: 1293: 1291: 1288: 1285: 1280: 1278: 1275: 1273: 1270: 1268: 1265: 1264: 1261: 1260:International 1256: 1255: 1248: 1245: 1243: 1240: 1238: 1235: 1233: 1230: 1228: 1225: 1221: 1218: 1216: 1213: 1211: 1207: 1204: 1202: 1199: 1197: 1194: 1193: 1192: 1188: 1185: 1183: 1180: 1178: 1175: 1173: 1170: 1168: 1165: 1163: 1162:Resource rent 1160: 1158: 1155: 1153: 1150: 1148: 1145: 1143: 1140: 1138: 1135: 1133: 1130: 1128: 1125: 1123: 1120: 1118: 1115: 1113: 1110: 1108: 1105: 1103: 1100: 1096: 1093: 1091: 1088: 1086: 1083: 1081: 1078: 1076: 1073: 1071: 1068: 1066: 1063: 1062: 1061: 1058: 1054: 1051: 1049: 1046: 1044: 1041: 1039: 1036: 1034: 1031: 1029: 1026: 1024: 1021: 1020: 1019: 1016: 1014: 1011: 1007: 1004: 1002: 999: 997: 994: 992: 989: 987: 984: 982: 979: 977: 974: 973: 972: 969: 965: 962: 961: 960: 959:Capital gains 957: 953: 950: 948: 945: 943: 940: 939: 938: 935: 933: 930: 928: 925: 923: 920: 918: 915: 914: 911: 906: 905: 894: 891: 889: 886: 884: 881: 879: 878:Panama Papers 876: 874: 871: 869: 866: 864: 861: 859: 856: 852: 849: 847: 846: 842: 841: 840: 837: 836: 835: 834: 830: 829: 824: 821: 819: 816: 814: 811: 809: 806: 803: 800: 798: 795: 793: 790: 789: 788: 787: 783: 782: 777: 774: 772: 769: 767: 764: 762: 759: 756: 753: 751: 748: 746: 745:Tax inversion 743: 742: 741: 740: 736: 735: 730: 727: 725: 722: 720: 717: 715: 712: 710: 707: 705: 702: 700: 697: 693: 690: 689: 688: 687:Tax avoidance 685: 684: 683: 682: 678: 677: 672: 671:Noncompliance 667: 666: 659: 656: 654: 651: 649: 648:Tax collector 646: 644: 641: 639: 636: 634: 631: 629: 628:Tax residence 626: 624: 621: 619: 616: 614: 611: 609: 606: 604: 601: 599: 598:Revenue stamp 596: 594: 591: 590: 587: 582: 581: 570: 567: 565: 562: 560: 557: 555: 552: 550: 547: 546: 545: 544: 540: 539: 534: 531: 529: 526: 524: 521: 519: 516: 514: 513:Tax incidence 511: 509: 508:Excess burden 506: 504: 501: 500: 499: 498: 494: 493: 488: 483: 482: 475: 472: 470: 467: 465: 462: 460: 457: 455: 452: 450: 447: 445: 442: 440: 437: 435: 434:Tax incentive 432: 430: 429:Tax advantage 427: 425: 422: 420: 417: 415: 412: 410: 407: 405: 402: 400: 397: 395: 392: 390: 389:Tax threshold 387: 383: 380: 379: 378: 375: 373: 370: 368: 365: 363: 360: 358: 355: 353: 350: 349: 346: 341: 340: 337: 336:fiscal policy 334:An aspect of 333: 332: 328: 324: 323: 320: 317: 316: 312: 311: 307: 303: 299: 291: 286: 277: 275: 269: 267: 266: 262: 260: 257: 255: 254: 243: 236: 233: 229: 227: 224: 222: 221: 215: 213: 208: 206: 205: 197: 193: 181: 176: 167: 162: 158: 150: 132: 128: 124: 120: 119:Autopatrolled 113: 109: 104: 95: 91: 73: 58: 51: 41:Content added 33: 30: 20: 14872:John R. Saul 14857:Noam Chomsky 14849:Non–academic 14789:Susan George 14784:Nancy Fraser 14754:Walden Bello 14699:David Harvey 14689:Stephen Gill 14609:Jayati Ghosh 14515:Earth system 14381:Human rights 14321:Water crisis 14218:early modern 14054: 14017: 14008: 13994: 13980: 13965: 13956: 13939: 13925: 13916: 13899: 13880: 13872: 13862: 13843: 13811:. Retrieved 13797: 13788: 13775: 13766: 13765:. RTÉ News. 13756: 13742: 13728: 13706: 13692:(1): 82–95. 13689: 13683: 13643: 13629: 13604: 13586: 13567: 13553: 13545: 13533: 13519: 13510: 13498: 13484: 13470: 13456: 13447: 13433: 13419: 13410: 13392: 13356: 13342: 13321:cite journal 13313: 13309: 13303: 13290: 13263: 13257: 13243: 13229: 13204:The Guardian 13193: 13174: 13155: 13146: 13142: 13136: 13111: 13094: 13016: 13001: 12987: 12973: 12959: 12945: 12928: 12911: 12897: 12883: 12875: 12866: 12858: 12849: 12835: 12827: 12818: 12804: 12790: 12776: 12762: 12753: 12744: 12730: 12722: 12713: 12705: 12657: 12648: 12627: 12618: 12610: 12601: 12592: 12579: 12557: 12535: 12526: 12520: 12507: 12499: 12482: 12461:cite journal 12434: 12430: 12417: 12406: 12396:Joel Slemrod 12390: 12381: 12375: 12365: 12356: 12306: 12299:. Retrieved 12285: 12277: 12264: 12255: 12246: 12232: 12223: 12214: 12200: 12186: 12178: 12169: 12161: 12154:. Retrieved 12144: 12136: 12123: 12114: 12098: 12081: 12067: 12059: 12046: 12037: 12009: 12000: 11992: 11983: 11954:Gary Tobin ( 11933: 11924: 11916: 11904: 11891: 11862: 11853: 11844: 11832:. Retrieved 11827: 11805: 11796: 11787: 11775: 11766: 11750: 11741: 11728: 11714: 11700: 11686: 11672: 11664: 11655: 11647: 11638: 11621: 11612: 11603: 11594: 11585: 11552:. Retrieved 11549:The Guardian 11538: 11530: 11516: 11498: 11490: 11481: 11467: 11458: 11445: 11423: 11367: 11353: 11319: 11284: 11266: 11249: 11245: 11239: 11230: 11221: 11213: 11196: 11182: 11168: 11159: 11147: 11138: 11125: 11107: 11099: 11090: 11081: 11072: 11055: 11047: 11035: 11021: 11013: 11004: 10996: 10987: 10979: 10966: 10952: 10919:. 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