254:'''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 âIreland is not a tax haven, we do not wish to be a haven, nor do we wish to be seen as oneâ.}}</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 2.2â4.5%. Ireland's BEPS tools are the world's largest BEPS flows, exceed the entire Caribbean system, and artificially inflate the USâEU 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 OECDâwhitelisted, 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.
247:
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 âIreland is not a tax haven, we do not wish to be a haven, nor do we wish to be seen as oneâ.}}</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 2.2â4.5%. Ireland's BEPS tools are the world's largest BEPS flows, exceed the entire Caribbean system, and artificially inflate the USâEU 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 OECDâwhitelisted, 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.
3112:
3300:
2850:" ("CAIA") BEPS tool allows Apple Ireland to write-off this virtual IPâasset against future Irish corporation tax. The âŹ26.220 billion jump in intangible capital allowances claimed in 2015, showed Apple Ireland is writing-off this IPâasset over a 10âyear period. In addition, Apple Jersey gave Apple Ireland the $ 300 billion "virtual" loan to buy this virtual IPâasset 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 âŹ45 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".
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331:
6782:, 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 2â3% of revenues (see
2687:
3098:, 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".
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3749:" 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 2004â2017. 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.
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1983:
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1939:
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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 âchecking the boxâ because that is all that needs to be done on IRS form 8832 to make it work and use Irish BEPS tools on nonâU.S. revenues was a compromise to keep U.S. multinationals from leaving the U.S. (page 10.)
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71:
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3479:), and therefore while Ireland could meet the first OECD test, it fails the second and third OECD tests. The fourth OECD test (âĄ) 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
6853:: 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
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5783:, 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 nonâU.S. income.
13528:
2730:âbased ("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 TPâbased BEPS operations (versus cheaper options in Asia, like Apple's
5824:
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 IPâheavy U.S.âcontrolled multinationals, have guided 2019 tax rates that are similar, whether legally headquartered in Ireland or the U.S.
7978:
6598:, 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
2073:, but no OECD member, including Switzerland, has ever met this definition; only Trinidad & Tobago met it in 2017. Similarly, no EUâ28 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.
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13452:
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 EUâsourced revenues. For example, in 2016, Facebook recorded global revenues of $ 27 billion, while
Facebook in Ireland paid âŹ30 million in Irish tax on Irish revenues of âŹ13 billion (approximately half of all global revenues). Similarly, when the
2202:
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
246:
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
12119:
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 rulesâknown as âcontrolled foreign corporationsâ provisionsâdesigned 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 10â15% (i.e. 21% on U.S. income, and 2.5% on nonâU.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 HinesâRice paper. The Irish State ignores the fact that both Hines, and all the other academics, developed new lists; or that the HinesâRice 1994 paper is still considered
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The Irish State does not refer to QIAIFs (or LâQIAIFs), 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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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
3985:
Ireland has no foreign corporates that are nonâU.S./nonâUK 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 preâ2009, after which the UK overhauled its
3849:
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 âŹ334 billion, the value of U.S. investment in Ireland is larger
3134:
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 OECDâwhitelisted, and therefore must be transparent to some State entity. For example, Irish QIAIFs (and LâQIAIFs)
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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
6808:
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"
5819:
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"
12282:"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."
10459:
SPVs, QIAIFs and ICAVs. They're acronyms only corporate wonks could love. But they have entered the lexicon of the DĂĄil 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
10256:
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
10048:
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
5794:
EU Perspective II. A second noted EU perspective is that if U.S. multinationals need Ireland as a BEPS hub because the preâTCJA 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.
5786:
EU Perspective I. The EU is the world's largest net exporting block. Many EU countries therefore also rely on IPâbased 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,
3920:
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.
2841:
for 2004â2014, is one of the most advanced OECD-compliant BEPS tools in the world. It integrates Irish IPâbased BEPS tools, and Jersey Debtâbased BEPS tools, to materially amplify the tax sheltering effects, by a factor of circa 2. Apple Ireland bought circa $ 300 billion of a "virtual" IPâasset
2741:
By refusing to implement the 2013 EU Accounting Directive (and invoking exemptions on reporting holding company structures until 2022), Ireland enables their TP and IPâbased BEPS tools to structure as "unlimited liability companies" ("ULC") which do not have to file public accounts with the Irish
12228:
It was certainly an improvement on the list recently published by the Organisation for Economic Co-operation and Development, which featured only one name â Trinidad & Tobago â but campaigners believe the European Union has much more to do if it is to prove it is serious about addressing tax
8334:
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 â but this is a fictional result based on a theoretical 'standard firm with 60 employees' and no exports: it is entirely inapplicable to transnationals.
3877:
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
8306:
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
7444:
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
3815:
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
13515:
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
11235:
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
3557:
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
12653:
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 (âŹ334bn) - this is more than the combined U.S. investment in South America, Africa and the Middle East, and more than the BRIC countries
11792:
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
8895:
7582:
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
5823:
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.âcontrolled multinationals
2765:" to protect the identity of the owner, and to shield the owner from Irish tax (the Section 110 SPV is an Irish company). They were used by U.S. distressed debt funds to avoid billions in Irish taxes, assisted by Irish tax-law firms using in-house Irish children's charities to complete the
2953:
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 SuperâQIF), to create routes out of the Irish corporate tax system to
11617:
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
4022:"). Irishâbased U.S. multinationals may be selling into Europe, however, the evidence is that they route all nonâU.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
5903:
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
9609:
11746:
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
6809:
tax systems, are: Chile, Greece, Ireland, Israel, Korea, Mexico, and Poland. The positive experience of the UK switch to a "territorial" system in 2009â12, and the Japanese switch to a "territorial" system in 2009, amongst others, was continually highlighted by U.S. tax academics.
3065:
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 âŹ80 billion in Irish loan balances from Irish taxes, the Irish State did not investigate or prosecute (see
6559:
regulations in 2018, Facebook disclosed that all of its nonâU.S. accounts (circa 1.9 billion, of which 1.5 billion were nonâE.U), were legally based in Dublin. Similarly, Google is also believed to run most of its nonâU.S. sales revenue and profits through its Dublin operation.
3339:
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. 2.2â4.5% implies that well over two-thirds of corporate profits booked in Ireland are excluded from Irish corporate taxation (see
7129:
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
5737:
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
2565:
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
6994:
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
6967:
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 â that there is no taxes, no transparency and no exchange of
8170:
The eight major pass-through economiesâthe Netherlands, Luxembourg, Hong Kong SAR, the British Virgin Islands, Bermuda, the Cayman Islands, Ireland, and Singaporeâhost more than 85 percent of the world's investment in special purpose entities, which are often set up for tax
11599:
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
3878:
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.
6670:
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
3083:
5952:, the U.S. Treasury's corporation tax policy seeks to maximise long-term U.S. taxes paid by using corporate tax havens to minimise near-term foreign taxes paid. In this regard, it is possible that Ireland still has a long-term future as a U.S. corporate tax haven.
136:
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multinationals (e.g. some Irish corporate taxes and Irish salaries), are still a net positive for the aggregate EUâ28 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
13793:
The reason why EUâbased 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
9974:
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
2050:. As these structures are OECDâwhitelisted, 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
5763:
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
11647:
5956:
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
63:
11858:
Under the arrangement â known as the special assignee relief (Sarp) â 30% of income above âŹ75,000 is exempt from income tax. Those who benefit are also allowed a âŹ5,000 per child taxâfree allowance for school fees, if those fees are paid by their
2219:("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.
3925:" 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
11328:
5841:
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
12361:
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
6723:
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' coâauthors in tax haven
6768:
This paper made several incorrect assertions, including that there had been no development since the original HinesâRice list of 41 tax havens, and that all subsequent academic papers on tax havens had simply repeated the original HinesâRice
8224:
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
3881:
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
10904:
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
11376:, 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.
10852:
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
10834:
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
13961:
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
11164:
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
3395:, and tend to be slightly higher than EUâ28 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 âŹ75,000 ("SARP").
10101:
Research conducted by academics at the University of California, Berkeley and the University of Copenhagen estimated that foreign multinationals moved âŹ90 billion of profits to Ireland in 2015 â more than all Caribbean countries
11900:
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
7774:
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
5837:
said that: "So, if you think about a lot of technology companies that are housed in Ireland and have massive operations there, theyâre not going to maybe need those in the same way, and those can be relocated back to the U.S.
7261:
The new tax code addresses the historical competitive disadvantage of U.S.âbased multinationals in terms of tax rates and international access to capital, and helps level the playing field for U.S. companies, Pfizer CEO Ian
2788:
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 âŹ55 billion of U.S.âowned distressed Irish assets, equivalent to 25% of Irish
14022:
Cutting the official corporate tax rate to 20 per cent from its present 35 per cent â a level that U.S. companies say hurts them in global competition â would leave companies short of the 15 per cent Mr Trump promised as a
10049:
deficit of the United States was 2.1% of GDP in 2015, instead of 2.8% in the official statisticsâthat is, a quarter of the recorded trade deficit of the United States is an illusion of multinational corporate tax avoidance.
284:
Similarly, no EUâ28 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.
276:
Similarly, no EUâ28 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.
6680:
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
9420:
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
7945:
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
11771:
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
9438:
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
8143:
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
12758:
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
12042:
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
1275:
11793:
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.
7108:
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".
3078:
tax-free regime, which has stronger privacy from public scrutiny. In June 2018, U.S. distressed debt funds transferred âŹ55 billion of Irish assets (25% of Irish GNI*), out of Section 110 SPVs and into LâQIAIFs.
12739:
12597:
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
12260:
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
10278:
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
3696:. HinesâRice 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
12880:
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".
11143:
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
5626:
has been noted since 1994 (the first HinesâRice 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:
3422:
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:
13921:
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
5690:
2379:
12632:
A research paper naming Ireland as the "world's biggest tax haven" was flawed as it used data more than 20 years old â but the perception could be harmful to the country's reputation, a leading economist has
6697:
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
8459:
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
7162:"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%."
8760:
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
8480:
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.
13116:
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
12120:
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
11652:
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.
13025:
2171:
13751:
9268:
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.
7521:
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.
3495:
2857:(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
6886:
3974:" for tax havens as a byâproduct of Ireland's position as preferred hub for global "knowledge economy" multinationals (e.g. technology and life sciences), "selling into EUâ28 markets". When the
3490:
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
12504:
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 "HinesâRice" approach.
12863:
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.
12064:
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
7677:
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.
13184:
8369:
The study provided figures for the combined profits reported by American multinational corporations in '10 notorious tax havens' â a list that included Ireland, the Netherlands and Switzerland
15:
9794:"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"
7734:
2034:
for foreign corporates is 2.2â4.5%. Ireland's BEPS tools are the world's largest BEPS flows, exceed the entire Caribbean system, and artificially inflate the USâEU trade deficit. Ireland's
10257:
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
9930:"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"
12569:'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.
12166:
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.
8708:
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.
5640:, 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
8798:
6661:
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.
6629:
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 15â16 per cent.
3111:
13428:
12648:
3257:
effective tax rates of U.S. multinationals in Ireland (U.S.âcontrolled multinationals are 14 of Ireland's largest 20 companies, and Apple alone is over one-fifth of Irish GDP; see "
2245:, said that: "Itâs not Irelandâs 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
5655:, was already up and running in 2014 (and used by Microsoft and Allergan in 2017), and has as yet not received any USâEUâOECD attention. It is noted that since the closure of the
4005:, showed multinationals from "territorial" corporate taxation systems don't need tax havens, when researching behaviours of German multinationals with German academic tax experts.
12892:
11104:
Internal Department of Finance briefing documents reveal that officials believe there has been "extremely significant" tax leakage due to investors using special purpose vehicles.
8973:
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
6585:
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.
3075:
13402:"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"
8476:"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"
5932:
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
3926:
10291:
5923:
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.
10737:
2638:(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
8957:
3126:, also regulated by the CBI, emerged in 2016, the CBI upgraded the littleâused LQIAIF, to give the same benefits as Section 110 SPVs, but with confidentiality and tax secrecy.
2904:, 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).
2092:("TCJA"), and move to a hybrid "territorial" tax system, removed the need for some of these compromises. In 2018, IPâheavy S&P500 multinationals guided similar postâTCJA
11934:"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"
9507:
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.
7341:
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.
2265:
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.
8845:
7798:
7075:
3641:
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,
12722:
10984:
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
10887:
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 âŹ300 billion.
3494:. 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
2403:
195:
119:
7153:
6005: 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").
5708:, and the German administration neutralised its own Parliament's 2018 "Royalty Barrier" by exempting all OECDâapproved IPâschemes (i.e. all of Ireland's BEPS tools), see
10918:
4127:
2785:
2130:
2039:
6714:
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.
2958:
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.
13975:
3335:
The disconnect between the ETR of 12.5% claimed by the Irish State and its advisors, and the actual ETRs of 2.2â4.5% calculated by independent experts, is because the
10020:
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.
4095:
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.
10814:
Irish politicians are "mindlessly in favour" of growing the International Financial Services Centre (IFSC), according to a former deputy governor of the Central Bank
9618:
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.
4134:
has been disappointing for Ireland in its failure to attract any London financial services firms, underlying Ireland's traditional weakness in nonâU.S. corporates.
9399:"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"
8413:"INTERNATIONAL TAXATION: Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions"
11116:
12009:
6644:("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 0â2.5%
2926:, Investment Company, Unit Trust, Common Contractual Fund, Investment Limited Partnership). Four of the five wrappers do not file public accounts with the Irish
2880:. Because Irish intangible capital allowances are accepted as U.S. GILTI deductions, the "Green Jersey" now enables U.S. multinationals to achieve net effective
11030:
9403:
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
8495:
6410:
5787:
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,
2919:
2913:
2769:, 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
2413:
2126:
2035:
12686:"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"
10961:
10356:
9159:
7958:
3991:
3341:
3270:
3246:
3229:
2712:
2679:
2607:
13238:
12906:
9026:
Our research shows that six European tax havens alone (Luxembourg, Ireland, the Netherlands, Belgium, Malta and Cyprus) siphon off a total of âŹ350bn every year
6783:
3506:
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".
2473:
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
10847:
9987:
9943:
3366:
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.
12090:
10319:
9662:
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.
9353:
5883:
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:
13788:
12875:
12772:"Abolition of institutes of technology is an act of senseless violence: Technological Universities Bill will take the educational engine out of the regions"
11548:
11507:
11044:
10868:
10216:
9929:
9415:
8157:
8059:
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.
3732:
Hyperâprofitability of foreign multinationals. Profit shifting inflates profitability in the tax haven; the proxy is the GAAP profits of foreign companies.
13890:
12799:
12615:
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
11992:
10478:"Tax-free funds once favoured by 'vultures' fall âŹ55bn: Regulator attributes decline to the decision of funds to exit their soâcalled 'section 110 status'"
9398:
7668:
3348:
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.
13766:
13165:
12814:"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"
12649:"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"
12209:
11695:
2046:, 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
13989:
13465:
11933:
11594:
11177:
11941:
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.
9572:
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.
9218:
Members of the European parliament have voted to include the Netherlands, Ireland, Luxembourg, Malta and Cyprus on the official EU tax haven black list.
8278:
Ireland meets all of these characteristics and togethr with Luxembourg, the Netherlands and Switzerland have been described as the four OECD tax havens.
5597:
UKâcontrolled firms are 3 of the top 50 and represent âŹ18.9 billion of the âŹ454.4 billion in total 2017 revenue (or 4%); Shire and Experian are pre the
3119:
3067:
2770:
10996:
10771:
10754:
6366:
5843:
5694:
4019:
3752:
Several of Hines' papers on tax havens, including the calculations of the HinesâRice 1994 paper, were used in the final report by the U.S. President's
3357:
3258:
3156:
2838:
2590:
2109:
100:
13595:
12858:
12827:
8134:
12771:
11191:
11081:
10793:"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"
10001:
9466:"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""
9433:
7516:
6895:
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".
12937:
12813:
11681:
9205:
11310:
9746:
9451:
9349:
9113:
5779:
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
131:
93:
13577:
13365:
12785:
12685:
12241:
10426:
12920:
12705:
12666:
11709:
11530:
11018:
The massive profitability levels of European banks in Ireland suggests that large profits may be reported in Ireland as a tax-avoidance strategy,
11001:
The massive profitability levels of European banks in Ireland suggests that large profits may be reported in Ireland as a tax-avoidance strategy,
10899:
10269:
6434:
3845:("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.
3609:
testifying to the Senate Finance Committee on Corporate Taxation in 2016. Hines is the most cited academic on research into tax havens; and his
3123:
2754:
2043:
31:
28:
13493:
11348:
9556:
2974:
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.
4069:
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
11630:
7285:
5670:
activities, has made no comment on Apple's Q1 2015 USD 300 billion Irish BEPS transaction, the largest BEPS transaction in history (labelled "
11495:
Revenue said: "Interactions between Revenue and individual taxpayers are subject to the taxpayer confidentiality provisions of Section 851A".
10979:
9010:
8645:
5697:, 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;
3950:: Irish corporate gross operating surplus by the controlling country of the company (note: a material part of the Irish figure are from U.S.
1621:
11853:
11723:
5644:
BEPS tool in October 2014, however, existing users such as Google and Facebook, were given a fiveâyear delay to January 2020 before closure.
3600:
3416:
3299:
14950:
12223:
10477:
3151:
stated it had to restrict its public data release in 2016â17 to protect the Apple's identity during its 2015 BEPS action, because the 1993
10678:
3332:, 24 years later, in his June 2018 paper on corporate tax havens, also estimated Ireland's effective corporate tax to be 4% (Appendix 1).
13934:
12845:"Tight property supply constrains Dublin's Brexit appeal: Escalating prices and rents prompt anxiety about ability to draw more business"
12753:
11490:
3943:
3669:, and used quantitative techniques to estimate that Ireland was the third largest global tax haven. Other major papers on tax havens by
3431:
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
2671:
BEPS tool (e.g. as Microsoft and Allergan did), or by writing-off internally created virtual assets against Irish corporate tax with the
2595:
13479:
13203:
11411:
10657:
3916:" to U.S. multinationals using Irish BEPs tools. To fulfil their Irish employment quotas, some U.S. technology firms perform low-grade
13384:"Ireland enjoys tax boom but fears a reckoning: Dublin concerned about reliance on revenue from small group of multinational companies"
10553:
7217:
While lawmakers generally refer to the new system as a "territorial" tax system, it is more appropriately described as a hybrid system.
6361:
5550:
3677:(2015, 2018), cite the 1994 HinesâRice paper, but create their own tax haven lists, all of which include Ireland (e.g., the June 2018,
3336:
2142:
2047:
72:
13011:
12710:
The country's top-ranked university fell three places to 120th place in The Times Higher Education world university rankings for 2019.
11828:"European Commission - PRESS RELEASES - Press release - State aid: Ireland gave illegal tax benefits to Apple worth up to âŹ13 billion"
7583:
identical to the list of offshore financial centers considered by the Financial Stability Forum (IMF, 2000), barring minor exceptions)
3816:
ignoring the joyous day in May 2015 when Ireland became the first country in the world to introduce marriage equality by popular vote.
2121:), was apparent in its 2017â18 failure to attract London financial services jobs due to Brexit. Ireland's diversification into full
12982:
12495:
3873:("UCD"). In 2018, UCD was Ireland's second-ranked university at 193 in the world ranking list, but in 2019 fell to the 201â250 group.
2357:
1478:
154:
13550:
With a conservatively estimated annual revenue loss of USD 100 to 240 billion, the stakes are high for governments around the world.
12954:
8433:
2561:
debates lists 871 references to the term. Some established Irish political parties accuse the Irish State of tax haven activities.
13275:
12076:
11810:
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
9191:
7769:
5806:
4108:
3938:
3905:, ExâIMF mission chief to Ireland, "Warning Ireland faces economic threat over corporate tax reliance â Troika chief", 9 June 2018.
1343:
1338:
127:
89:
12141:
A country with little or no taxation that offers foreign individuals or corporations residency so that they can avoid tax at home.
10092:
9652:
8530:
Large corporations like Apple, Google, Nike and Starbucks all take steps to book profits in tax havens such as Bermuda and Ireland
6759:
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
6640:
6524:
5889:
5679:
4041:
3058:
2847:
779:
14083:
12349:
11737:
6907:
3785:
3266:
2927:
2777:
2743:
244:
Britishfinance is an unemployed neck-beard living in his mother's basement decided to take out his incel-level troll rage out on
13542:
11476:
11013:
10412:
8567:
8454:
14103:
13507:
13141:
12968:
11978:
11134:
9061:"WORLD ECONOMIC FORUM: 'That's a joke', 'stealing': Ireland's low corporate tax rate criticised by leading economists at Davos"
8238:
8191:
7378:
3769:
1692:
1285:
506:
12627:
12010:"Suzanne Kelly PAST PRESIDENT IRISH TAX INSTITUTE: There is a definition of a tax haven - and Ireland doesn't make that grade"
10525:
10247:
6518:
5652:
5604:
Irish-controlled firms are 22 of the top 50 and represent âŹ117.7 billion of the âŹ454.4 billion in total 2017 revenue (or 26%);
4037:
3038:
2885:
2873:
774:
13806:
11099:
10639:
8475:
5622:
While Ireland's development into traditional tax haven tools (e.g. ICAVs and LâQIAIFs) is more recent, Ireland's status as a
5587:
U.S.âcontrolled firms are 25 of the top 50 and represent âŹ317.8 billion of the âŹ454.4 billion in total 2017 revenue (or 70%);
3525:), focus on effective taxes as the primary requirement, which Ireland would meet, and have entered the general lexicon. The
3026:
2466:
Ireland in September 2016; and potentially the U.S. State of Oregon whose State IRS recommended blacklisting Ireland in 2017.
1987:
171:
143:
12195:
11913:
10440:
10384:
9483:
9177:
5709:
14446:
13624:
10900:"Clerys owner exploits tax avoidance loophole: Majority of shuttered Dublin store owned by collective asset vehicle (ICAV)"
10505:
10074:
10043:
7476:
7033:
5719:, showed in 2018 that most corporate tax disputes are between high-tax jurisdictions, and not between high-tax and low-tax
4087:
2544:
has never formally listed any of its 28 members as tax havens, Ireland, Luxembourg, the Netherlands and Belgium are called
2080:
arising from the historical U.S. "worldwide" corporate tax system, which has made U.S. multinationals the largest users of
1892:
1073:
13646:
10703:
10567:
6572:
In September 2018, Ireland had a global network of 73 bilateral tax treaties, and a 74th with Ghana awaiting ratification.
5992:
The following are the most cited papers on "tax havens", as ranked on the IDEAS/RePEc database of economic papers, at the
3811:
article by the CEO of the key trade body that represents all U.S. multinationals in Ireland on the 1994 HinesâRice paper:
3021:
criteria for tax havens. When the EU investigated Apple in Ireland in 2016 they found private tax rulings from the Irish
14451:
13136:
13032:
11458:
11209:
10708:
IP onshoring is something we should be expecting to see much more of as we move towards the end of the decade. Buckle up!
10336:
9465:
8590:
8293:
6928:
5999:
Papers marked with (âĄ) were also cited by the EU Commission's 2017 summary as the most important research on tax havens.
3975:
3148:
3054:
1767:
12552:
12273:
11784:
11535:"The Irish authorities knew exactly what was going on, long before the international community finally blew the whistle.
10589:
7959:"Zucman:Corporations Push Profits Into Corporate Tax Havens as Countries Struggle in Pursuit, Gabrial Zucman Study Says"
3215:
stated: "the leak was âexplosiveâ in the way it revealed the âvassalageâ of the Irish state to the big tech companies".
2141:
firms, set up Irish offices to handle Brexitâdriven tax restructuring. These tools made Ireland the world's 3rd largest
14792:
14692:
13660:
12832:
Dublin has overtaken London in a worldwide cost of living rankings because of the Brexitâinduced weakening of sterling.
11967:
11921:
There is no single definition of a tax haven, although there are a number of commonalities in the various concepts used
8365:"OFFSHORE SHELL GAMES REPORT: US firms are keeping billions in offshore 'tax havens' - and Ireland is high on the list"
7554:
6125:
6044:
2683:(ETR) of 0â2.5%. They are the world's largest BEPS tools, and exceed the aggregate flows of the Caribbean tax system.
2606:(i.e. profits), by the controlling country of the company (note: a material part of the Irish figure is also from U.S.
1969:
1832:
955:
467:
11664:
9060:
7256:
2574:, Ex-IMF mission chief to Ireland, "Former IMF official warns Ireland to prepare for end to tax regime", 21 June 2018.
2533:
has never listed any of its 35 members as tax havens, Ireland, Luxembourg, the Netherlands and Switzerland are called
14545:
14436:
14297:
13283:
12938:"Capital Allowances for Intangible Assets under section 291A of the Taxes Consolidation Act 1997 (Part 9 / Chapter2)"
12740:"No Irish university in the worlds top 100 as the country's higher education sector falls further in global rankings"
12311:
Ireland has been likened to a tax haven in a new report which was overwhelmingly accepted by the European Parliament.
10202:
9965:
9192:"Oregon Department of Revenue made a recommendation that Ireland be included as a 'listed jurisdiction' or tax haven"
8420:
Table 1: Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions and the Sources of Those Jurisdictions
8212:
7738:
7649:
5993:
3804:
of a tax haven, four years younger than HinesâRice, and since discredited, to show that Ireland was not a tax haven.
3582:
reported that the European Parliment had "overwhelmingly accepted" a new report that likened Ireland to a tax haven.
3238:
labels as unfair criticism of its low, but legitimate, 12.5% Irish corporate tax rate, which it defends as being the
3190:
while maintaining OECD compliance. They ensure the State entity regulating each tax tool are "siloed" from the Irish
2992:
2230:, stated this publicly. However, the same Commissioner in January 2018, described Ireland to the EU Parliament as a
1991:
1293:
1041:
221:] (2011â2017), told an Irish ] to "]" when told of a new Irish tax scheme to replace "]".<ref name="pearse"/>]]
214:] (2011â2017), told an Irish ] to "]" when told of a new Irish tax scheme to replace "]".<ref name="pearse"/>]]
13418:
Country in which executive decisions are made and main executives live, as opposed to country of legal incorporation
10233:
9541:
5755:("TCJA"), the U.S. had one of the highest global rates of corporation tax at 35%. Allowing U.S. multinationals to "
2758:
2659:, back to Ireland. Once in Ireland, these tools reduce Irish corporate taxes by re-routing to say Bermuda with the
14940:
10679:"REVIEW OF IRELAND'S CORPORATION TAX CODE, PRESENTED TO THE MINISTER FOR FINANCE AND PUBLIC EXPENDITURE AND REFORM"
9610:"Semantics and Ireland's tax status Department of Finance persists in denying Ireland is world's biggest tax haven"
8213:"CITY UNIVERSITY PERC: The Governance of the Black Holes of the World Economy: Shadow Banking and Offshore Finance"
7927:
7837:
7803:
7080:
6285:
6261:
6174:
2627:
2368:
2018:
758:
13072:
11759:
11454:
8322:
6989:
5888:
Acceptance of Irish capital allowance charges in the GILTI calculation. Ireland's most powerful BEPS tool is the
14945:
14538:
13680:
13642:
11974:
11968:"What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven"
11959:
10273:
8335:
Though there are various ways to calculate effective tax rates, other studies find rates of just 2.5-4.5 percent.
7635:
3761:
3399:
3308:
European Commissioner for Competition who led case SA:38373 on illegal State aid to Apple in Ireland (2004â2014).
3176:
2398:
940:
536:
14048:
13152:
are likely to differ from those of U.S. firms and bear strong similarities to those of other Gâ7 and OECD firms.
10305:
7874:
3726:
2190:
produced a list on the 12 January 1981. Ireland has been a consistent feature on almost every non-governmental
14960:
13912:
13723:
12037:
11957:
11871:
10720:
7111:
6387:
5756:
3851:
3837:
3746:
3565:
The EU Commission was criticised for not including Ireland, Luxembourg, the Netherlands, Malta and Cyprus, and
3207:
reported on leaked Facebook internal reports revealing the influence Facebook had on the Irish State, to which
2813:
2790:
2695:
2667:
2635:
2372:
2066:
1897:
1616:
12294:
11669:
Meanwhile, the tax rate reported by those Irish subsidiaries of U.S. companies plummeted to 3% from 9% by 2010
9302:
9076:
IRELAND'S CORPORATE TAX rate has come under heavy criticism at the World Economic Forum in Davos, Switzerland.
8184:
7505:
5590:
Apple alone is over 26% of the total top 50 revenue and greater than all top 50 Irish companies combined (see
3795:"Third, because of a rather obscure, but nonetheless influential paper by Hines and Rice dating back to 1994."
3017:
2722:
are the majority of Irish BEPS flows, they were developed from Ireland's traditional expertise in inter-group
2553:
The term tax haven has been used by the Irish mainstream media and leading Irish commentators. Irish elected
14473:
13562:
12548:
12059:
11938:
10699:
10674:
10198:
9961:
5752:
3958:
3890:
3832:
3678:
3618:
2897:
2869:
2825:
2246:
2089:
1902:
861:
330:
150:
13252:
10826:
8266:
8239:"Estimating the Scale of Corporate Profit Shifting: Tax Revenue Losses Related to Foreign Direct Investment"
3633:, who in 1994, published a paper with Eric M Rice, listing 41 tax havens, of which Ireland was one of their
3171:
quoted Section 815A of the 1997 Tax Acts that prevents them disclosing such information, even to members of
2938:" entities. The Central Bank has no mandate to investigate tax avoidance or tax evasion, and under the 1942
2522:
The 2013 U.S Senate PSI LevinâMcCain investigation into U.S. multinational tax activity, called Ireland the
14174:
13956:
13737:
13104:
12667:"American Chamber of Commerce hires Mark Redmond, past President of the Irish Tax Institute as its new CEO"
12356:
11279:
7281:
6451:
5975:
4103:
tax rates they would incur if legally headquartered in Ireland, even net of full Irish BEPS tools like the
3862:, the State body responsible for attracting inward investment, but never defined beyond the broad concept.
3753:
3614:
2704:
2278:
2238:
1600:
891:
13853:
12375:
8036:
6594:
NonâU.S. tax academics have labelled Washington's tolerance of U.S. multinationals using tax havens as an
3685:
3638:
3545:. The OECD has never updated or amended its 1998 definition (apart from dropping the 4th criteria). The
3325:
14955:
14592:
14164:
14139:
14076:
12411:
12380:
8041:
8010:
7882:
7201:
6932:
6149:
6097:
6069:
3963:
2830:
2818:
2499:
2339:
2292:
2146:
1842:
1812:
11065:"Mason Hayes and Curran:Silver Linings from Ireland's Financial Clouds with QIAIFs and Section 110 SPVs"
10882:
5780:
3610:
2673:
14617:
14466:
9944:""The golden goose may be killed" - Former IMF official warns Ireland to prepare for end to tax regime"
8742:
8219:
6532:) BEPS tool has a normal effective rate of 2.5%, but was temporarily reduced to 0% in 2015 for Apple's
5700:
Germany has condemned Ireland for its tax tools, however, Germany blocked the EU Commission's push for
4122:
Ireland's recent expansion into traditional tax haven services (e.g. Cayman Island and Luxembourg type
3705:
3666:
3159:, there were no official records of any discussion of the tax deal given to Apple outside of the Irish
2750:
2623:
1223:
695:
14003:
3700:
for tax havens in the academic literature. The first test, extreme distortion of national accounts by
2970:, who have set up offices in Ireland), market the Irish ICAV as a superior wrapper to the Cayman SPC (
2955:
2892:, in June 2018, Microsoft was preparing a "Green Jersey" Irish BEPS scheme. Irish experts, including
14312:
14275:
13872:
11993:"Tom Maguire Tax Partner DELOITTE: Why Ireland's transparency and tax regime means it is not a haven"
10947:
8927:
8514:
8245:
8073:"Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network"
7428:
6490:
6236:
5874:
5598:
4049:
3987:
3962:
U.S. multinationals book over half of their nonâU.S. profits in tax havens by using BEPS tools (2016
3870:
3742:
3514:
3262:
3062:
2853:
As the IP is a virtual internal asset, it can be replenished with each technology (or life sciences)
2829:
U.S. multinationals book over half of their nonâU.S. profits in tax havens by using BEPS tools (2016
2719:
2648:
2504:
2495:
2346:
2216:
2208:
1270:
848:
805:
656:
511:
360:
309:
175:
107:
13089:
12610:
12447:
11612:
11275:
10133:
7568:
7054:
3986:
tax system to a "territorial tax" model. Since 2009, the U.K has become a corporate tax haven (see
3756:
that justified the U.S. Tax Cuts and Jobs Act of 2017, the largest U.S. tax reform in a generation.
3573:, although he subsequently called Ireland and the Netherlands "tax black holes" on 18 January 2018.
3475:
Most Irish BEPS tools and QIAIFs are OECDâwhitelisted (and can thus avail of Ireland's 70 bilateral
14533:
14211:
14154:
14113:
13688:
13652:
13337:
12477:
12330:
11580:
11508:"The capture of tax haven Ireland: "the bankers, hedge funds got virtually everything they wanted""
11363:
9829:
9793:
9778:
9728:
9681:
9637:
9591:
9526:
9381:
9334:
9287:
9237:
9145:
9095:
9045:
8992:
8939:
8877:
8830:
8780:
8727:
8677:
8630:
8549:
7983:
New Gabriel Zucman study claims State shelters more multinational profits than the entire Caribbean
7317:
7236:
7181:
6958:
6872:
6208:
2382:("PSI") into tax avoidance activities of U.S. multinationals by using "profit shifting" BEPS tools;
2187:
1862:
1280:
764:
14017:
13443:
13383:
12996:
12844:
12723:"IDA IRELAND CEO Shanahan: 'We don't have natural resources other than the quality of our people'"
12588:
12255:
11891:
11248:
Barrera, Rita; Bustamante, Jessica (2 August 2017). "The Rotten Apple: Tax Avoidance in Ireland".
10166:
8692:
8070:
6834:
3970:
In another less technical rebuttal, the State explains Ireland's high ranking in the established "
3155:
prohibits use of economic data for revealing such activities. When the EU Commission fined Apple
14837:
14389:
14233:
14181:
13916:
12525:
12153:
9969:
8364:
8347:
7612:
Some experts see no difference between tax havens and OFCs, and employ the terms interchangeably.
6422:
6346:
5833:
5739:
3542:
3136:
3115:
3071:
3042:
2987:
2943:
2931:
2781:
2776:
Unlike the TP and IPâbased BEPS tools, Section 110 SPVs must file public accounts with the Irish
2631:
1995:
1877:
1817:
1328:
1323:
945:
826:
477:
13401:
13224:
12575:
12178:
10180:
10115:"Fintan O'Toole: Ireland is becoming the tax haven of choice for profit-shifting multinationals"
7639:
5900:
of 0% to 2.5% via this Irish BEPS tool. In June 2018, Microsoft prepared a Green Jersey scheme.
4048:("IP") to execute the BEPS actions, which technology and life sciences possess in quantity (see
3922:
3913:
3025:
giving Apple a tax rate of 0.005% on +âŹ100 billion of profits. When the Irish Finance Minister
2735:
14935:
14902:
14777:
14419:
14409:
14292:
14228:
14159:
14144:
14069:
13767:"How the U.S. corporation tax regime helps U.S. business compete against the rest of the world"
13111:
12442:
10635:
9843:
8273:
7563:
6615:, because it still forces minimum U.S. tax rates on foreign income under the TCJA GILTI regime.
6356:
5791:, saw this when researching why German multinationals make so little use of tax havens in 2016.
3842:
3195:
2723:
2222:
In December 2017, the EU did not consider Ireland to be a tax haven, and Ireland is not in the
1962:
1787:
1672:
1667:
1263:
661:
12496:"What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature"
12403:
10883:"There are yet more Irish laws that allow foreign property investors to operate here tax-free"
8002:
5846:. There is widespread unhappiness of Irish BEPS tools in Europe, even from other tax havens.
2203:
which can explain the EU and OCED's position. Confusing scenarios have emerged, for example:
2027:
of 0% to 2.5% on global profits re-routed to Ireland via their tax treaty network. Ireland's
14717:
14555:
14287:
14216:
14054:
American Chamber of Commerce Ireland, the main lobby group for U.S. multinationals in Ireland
13324:
13266:
12499:
12464:
12014:
The OECD stated that for a country to be a tax haven, it had to have certain characteristics.
11963:
11613:"'Ireland is not a tax haven': Department of Finance dismisses 'tax haven' research findings"
11294:"Change in tax treatment of intellectual property and subsequent and reversal hard to fathom"
11064:
10643:
10612:
9513:
8767:
7041:
6937:
Figure 3. Foreign Direct Investment - Over half of Irish outbound FDI is routed to Luxembourg
6911:
6582:
6494:
6446:
6440:
6351:
4139:
4045:
3982:), it released a paper on "meeting the challenges of a modern globalised knowledge economy".
3971:
3917:
3765:
3697:
3665:. Hines expanded his original 1994 list to 45 countries in 2007, and to 52 countries in the
3292:
3191:
3186:" provided by Irish privacy and data protection laws, that enable the State to function as a
3183:
3168:
3160:
3144:
3022:
2959:
2947:
2761:, and have been used by Russian banks to circumvent sanctions. Irish Section 110 SPVs offer "
2686:
2652:
2619:
2335:
2138:
1867:
1792:
1757:
1742:
1662:
1652:
896:
816:
811:
732:
66:
13253:"U.S. firms are keeping billions in offshore 'tax havens' - and Ireland is high on the list"
12893:"Warning that Ireland faces huge economic threat over corporate tax reliance â Troika chief"
12611:"'Ireland is not a tax haven': Department of Finance dismisses 'tax haven' research finding"
10370:
10292:"Ireland has world's fourth largest shadow banking sector, hosting âŹ2.02 trillion of assets"
10152:
8743:"Still slipping the net Europe's corporate-tax havens say they are reforming. Up to a point"
8381:
6501:, however, unlike the tax haven label, Ireland does not raise formal objection to OFC labels
5811:
4142:
firms), setting up offices in Ireland to handle traditional tax haven services for clients.
3912:
Irish commentators provide a perspective on Ireland's "talent base". The State applies an "
2930:, and therefore offer tax confidentiality and tax secrecy. While they are regulated by the
2884:
of 0% to 2.5% via TCJA's participation relief. As Microsoft's main Irish BEPS tools are the
2677:("CAIA") BEPS tool (e.g. as Apple did post 2015). These BEPS tools give an Irish corporate
2253:
The next sections chronicle the detail regarding Ireland's label as a tax haven (most cited
14842:
14747:
14560:
14528:
14518:
14503:
14404:
14399:
14342:
13835:
13318:
Intellectual property (IP) has become the leading tax avoidance vehicle in the world today.
11052:
Irish withholding tax on transfers to Luxembourg can be avoided if structured as a Eurobond
10441:"SECTION 110 and QIAIFs: How do vulture funds manage to pay practically no tax in Ireland?"
9865:
8094:
7697:
7695:
6533:
6381:
5769:
5671:
5591:
3979:
3887:
3713:
3208:
3050:
2983:
2946:
cannot send the confidential information which QIAIFs must file with the Bank to the Irish
2843:
2808:
2691:
2110:
80% of Irish tax, 25% of Irish labour, 25 of top 50 Irish firms, and 57% of Irish value-add
1887:
1852:
1827:
1707:
1687:
854:
531:
392:
13466:"Ireland's move to close the 'double Irish' tax loophole unlikely to bother Apple, Google"
10015:
7832:
7336:
3745:
was confirmed by others, and dictated U.S. policy towards tax havens, including the 1996 "
2163:
8:
14965:
14379:
14369:
14364:
14347:
14238:
14221:
14134:
13599:
13581:
13447:
12592:
12491:
11897:
11827:
11805:
11766:
11760:"Ireland as a European gateway jurisdiction for China â outbound and inbound investments"
11418:
11314:
11230:
11213:
11156:
11014:"Irish 'tax haven' benefits from offshore asset shifts, reports New York Federal Reserve"
10810:"Former Irish Central Bank Deputy Governor says Irish politicians mindless of IFSC risks"
10778:
10529:
10251:
8961:
8608:
8594:
8329:
8301:
8071:
Javier Garcia-Bernardo; Jan Fichtner; Frank W. Takes; Eelke M. Heemskerk (24 July 2017).
7866:
7828:
7512:
6707:
6462:
6404:
6398:
6393:
6371:
6341:
6182:
6105:
5880:
5724:
5720:
5623:
4589:
3670:
3654:
3546:
3526:
3518:
3465:
3392:
3087:
3004:
2935:
2512:
2470:
2433:
2353:
2309:
2288:
1907:
1807:
1802:
1747:
1732:
1722:
1717:
1712:
1657:
1647:
1642:
1626:
1496:
1442:
1245:
753:
305:
14622:
12532:
self-promotion as an offshore financial centre (Hines and Rice, 1994, Appendix 1 p. 175)
12183:
a place where people pay less tax than they would pay if they lived in their own country
9861:
8250:
Countries traditionally perceived as tax havens (Cyprus, Ireland and the United Kingdom)
8098:
5723:
jurisdictions. In fact, Zucman's (et alia) analysis shows that disputes with the major
5689:
The U.S. administration condemned Apple's Irish tax structures in the 2013 LevinâMcCain
3358:
State aid (SA.38373): Ireland gave illegal tax benefits to Apple worth up to âŹ13 billion
14975:
14687:
14513:
14461:
14424:
14169:
13810:
13784:
13132:
11440:
11120:
8849:
8307:
itself) as global financial firms sought an escape from financial regulation in Dublin.
8084:
8032:
7870:
7794:
7758:
7656:
Yet today it is difficult to distinguish between the activities of tax havens and OFCs.
7424:
7071:
6456:
6293:
6186:
6109:
6081:
6052:
5962:
5788:
4002:
3932:
3630:
3606:
3569:, explicitly stated to an Irish State Oireachtas Finance Committee on 24 January 2017:
3559:
3487:
3353:
3328:
paper on tax havens, estimated Ireland's effective corporate rate was 4% (Appendix 4);
3321:
3304:
2963:
2655:" ("IP") to "shift profits" from higher-tax locations, with whom Ireland has bilateral
2453:
2305:
2195:
2104:). While the TCJA neutralises some Irish BEPS tools, it enhances others (e.g. Apple's "
1882:
1872:
1857:
1847:
1822:
1772:
1737:
1727:
1697:
1682:
1677:
1532:
1447:
1235:
1199:
1120:
999:
717:
355:
13772:
advantage over foreign rivals â to the benefit of shareholders in those multinationals
13752:"Insight: How Treasury's tax loophole mistake saves U.S. companies billions each year"
12517:
12431:"The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?"
7547:"THE MISSING WEALTH OF NATIONS: ARE EUROPE AND THE U.S. NET DEBTORS OR NET CREDITORS?"
7026:
6797:
Ireland, Luxembourg, Netherlands, Switzerland, Singapore, Bermuda and Caribbean havens
3425:
Ireland does not meet any of the organisationâs criteria to be defined as a tax haven.
2715:
of any global jurisdiction, or tax haven, since the first U.S. tax inversion in 1982.
14980:
14875:
14742:
14627:
14508:
14414:
14280:
14186:
13836:"Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries"
13701:
13656:
13279:
13169:
12317:
11741:
11567:
11138:
10934:
9816:
9765:
9742:
9715:
9668:
9624:
9605:
9578:
9560:
9368:
9321:
9274:
9224:
9132:
9082:
9032:
8979:
8914:
8864:
8817:
8714:
8664:
8617:
8536:
8072:
7672:
7645:
7546:
7395:
7304:
7223:
7202:"A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act"
7168:
7124:
6890:
6859:
6122:
The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?
5896:). With TCJA participation relief, U.S. multinationals can now achieve net effective
3808:
3591:
2971:
2967:
2615:
2558:
2274:
2191:
2058:
1955:
1797:
1782:
1777:
1752:
1702:
1502:
1213:
1165:
1105:
1021:
962:
674:
641:
447:
9484:"Tax treaty shopping: structural determinants of FDI routed through the Netherlands"
7919:
7604:
4148:
TABLE 1: Top 50 companies in Ireland by 2017 revenue booked in Ireland (⏠billions)
14782:
14762:
14677:
14602:
14431:
14302:
14201:
13891:"Reassessing the Beloved Double Irish Structure (as Single Malt) in Light of GILTI"
13697:
13681:"In praise of tax havens: International tax planning and foreign direct investment"
13617:
13508:"Impossible Structures: tax outcomes overlooked by the 2015 tax Spillover analysis"
12452:
12430:
12350:"TAX CUTS AND JOBS ACT OF 2017 Corporate Tax Reform and Wages: Theory and Evidence"
12277:
11511:
11432:
11257:
11205:
10975:
10616:
9498:
9109:
8953:
8297:
8102:
8050:
7963:
Such profit shifting leads to a total annual revenue loss of $ 200 billion globally
7936:
7891:
7573:
7154:"Half of U.S. foreign profits booked in tax havens, especially Ireland: NBER paper"
7120:
6428:
6332:
5965:& Eric M Rice, Fiscal Paradise: Foreign tax havens and American business, 1994.
4151:
List omits foreign companies who file very limited Irish accounts (e.g. Accenture)
3978:
suppressed its 2016-2017 data release to protect Apple's Q1 2015 BEPS action (i.e.
3858:
U.S. investment into all BRIC countries. This unique talent base is also noted by
3566:
3411:
3131:
2804:
2766:
2762:
2727:
2408:
2227:
2167:
1837:
1762:
1368:
1333:
1313:
1125:
1093:
967:
821:
572:
16:
13990:"Google, Facebook and Salesforce.com dramatically expand their Dublin office hubs"
13102:
11261:
8054:
7895:
3990:). Since this transformation, no major UK firms have moved to Ireland and most UK
3897:
Without its low-tax regime, Ireland will find it hard to sustain economic momentum
3402:
Tax Strategy Group's 2011 tax policy document) summarises Ireland's tax strategy.
3276:
2780:, which was how the above abuses were discovered in 2016â17. In February 2018 the
14970:
14914:
14865:
14797:
14772:
14737:
14652:
14523:
14441:
14359:
14268:
14196:
14149:
13387:
13308:
13185:"Exclusive: Facebook to put 1.5 billion users out of reach of new EU privacy law"
12136:
12030:
11785:"Uses of Ireland for German Companies: Irish "Intellectual Property" Tax of 2.5%"
8891:
8802:
8696:
7157:
4061:
3595:
3522:
3446:
3432:
2449:
2441:
2158:
1931:
1547:
1405:
1400:
1135:
1098:
1009:
974:
876:
800:
636:
596:
562:
472:
462:
457:
452:
370:
10079:
Ireland's effective tax rate on all foreign corporates (U.S. and non-U.S.) is 4%
9912:"SINN FEIN: Irish state's tax haven activities contribute to obscene inequality"
6648:
Irish tax rate, under U.S. TCJA participation relief, now also becomes a 0â2.5%
5607:
There are no other firms in the top 50 Irish companies from other jurisdictions.
2934:, like the Section 110 SPV, it has been shown many are effectively unregulated "
2554:
14767:
14632:
14607:
14478:
14324:
14263:
14118:
13908:
13857:
13613:
13300:
13225:"Google booked 41% of global revenues in Ireland in 2012; A leprechaun's gold?"
12571:
12566:
12426:
11738:"Maples and Calder Irish Intellectual Property Tax Regime â 2.5% Effective Tax"
11373:
11367:
11231:"State aid: Ireland gave illegal tax benefits to Apple worth up to âŹ13 billion"
10962:"Central Bank landlord a vulture fund paying no Irish tax using a QIF, says SF"
10919:"Kennedy Wilson firm pays no tax on its âŹ1bn Irish property assets with QIAIFs"
10827:"TRINITY COLLEGE DUBLIN: 'Section 110' Companies. A Success story for Ireland?"
10608:
10494:
10066:
10032:
9006:
8518:
8106:
8028:
7915:
7542:
7468:
7361:
Transfers from London mainly going to Frankfurt, Luxembourg, Brussels and Paris
7289:
7205:
7022:
6850:
6468:
6318:
6269:
6245:
6231:
Zucman does not explicitly label Ireland a tax haven as he does in other papers
6133:
6077:
5980:
5828:
5716:
5263:
4936:
4914:
4894:
4473:
4083:
3674:
3662:
3650:
3329:
3139:
and must provide the Bank with details of their financials. However, the 1942
3095:
2694:), is the largest BEPS action in history, and led to the replacement of GDP by
2429:
2425:
2418:
2386:
2328:
2313:
2199:
1490:
1462:
1437:
1298:
1140:
935:
871:
769:
707:
611:
606:
589:
567:
188:
13131:
12876:"Ireland slips again in the latest WEF Global Competitiveness Report rankings"
12107:
11682:"Pinning Down Apple's Alleged 0.005% Tax Rate in Ireland Is Nearly Impossible"
11477:"IRISH EX. TAOISEACH BERTIE AHERN: Revenue 'kept Apple tax deal from cabinet'"
11391:
10498:
9502:
9206:"The Netherlands is a tax haven alongside Ireland, Malta and Cyprus, say MEPs"
8155:
8135:"The countries which are conduits for the biggest tax havens (Ireland is 5th)"
2367:
The two U.S. Congressional investigations into global tax havens: 2008 by the
14929:
14880:
14832:
14827:
14822:
14817:
14802:
14712:
14682:
14642:
14550:
14317:
14191:
14092:
13637:
13453:
Ireland become a hub for American tech and pharma giants operating in Europe.
12544:
12244:. The International Consortium of Investigative Journalists. 5 December 2017.
11806:"World Intellectual Property Day: IRELAND'S 2.5% IP Tax Rate (Section 4.1.1)"
11526:
10869:"Powerful Central Bank secrecy laws limit public disclosure of key documents"
10671:
10194:
10036:
9957:
9879:
9797:
9064:
8747:
8611:, an Irish law firm that specializes in ways companies can use Irish tax law.
8121:"Offshore Financial Centers and the Five Largest Value Conduits in the World"
8027:
7762:
7704:
7696:
Vincent Bouvatier; Gunther Capelle-Blancard; Anne-Laure Delatte (July 2017).
6962:
6747:
6711:
5908:
taxes by $ 42 ($ 21 & $ 21). Google has doubled their Irish hub in 2018.
5860:
5851:
5820:
tax systems, are: Chile, Greece, Ireland, Israel, Korea, Mexico, and Poland.
5508:
5433:
5401:
5369:
5295:
5186:
5152:
5132:
5100:
5066:
5046:
4992:
4958:
4862:
4828:
4785:
4753:
4721:
4645:
4569:
4537:
4505:
4441:
4409:
4355:
4323:
4291:
4259:
4205:
4176:
4009:
3951:
3821:
Mark Redmond, President American Chamber of Commerce in Ireland, 21 June 2018
3371:
3212:
2893:
2854:
2541:
2474:
2445:
2242:
1562:
1230:
1155:
1046:
979:
913:
881:
748:
690:
651:
631:
601:
516:
437:
432:
407:
397:
339:
12543:
12132:
10697:
10337:"TRINITY COLLEGE DUBLIN: Ireland, Global Finance and the Russian Connection"
10193:
9956:
8412:
3865:
2115:
Ireland's weakness in attracting corporates from "territorial" tax systems (
47:
14860:
14787:
14757:
14702:
14612:
14384:
13716:
13578:"Why is Germany siding with the tax havens against corporate transparency?"
13207:
12399:
11552:
10670:
9014:
7998:
7698:"Banks in Tax Havens: First Evidence based on Country-by-Country Reporting"
7472:
6550:
6512:
6416:
6157:
5919:
basis. Ireland's BEPS schemes generate large tax reliefs that net down the
5675:
5656:
5648:
5641:
5637:
4611:
4104:
4033:
4008:
U.S.âcontrolled multinationals are 25 of the top 50 Irish firms (including
3658:
3476:
3281:
3203:
3172:
3034:
3008:
2889:
2877:
2862:
2858:
2661:
2656:
2385:
The books on tax havens in the last decade, with at least 300 citations on
2334:
Notable academic studies by the University of Amsterdam's CORPNET in 2017 (
2324:
1999:
1943:
1457:
1240:
1209:
1180:
1160:
1051:
1036:
1016:
930:
925:
727:
521:
183:
14038:
13952:
12921:"Intangible Assets Scheme under Section 291A Taxes Consolidation Act 1997"
12242:"Where is Luxembourg, Ireland and the Netherlands on the new EU blacklist"
11997:
The OECD outlined certain factors which in its view described a tax haven.
11192:"FEARGAL O'ROURKE: Man Making Ireland Tax Avoidance Hub Proves Local Hero"
9894:"SINN FEIN: MEP McCarthy criticises EU tax haven blacklist as a whitewash"
8323:"TAX JUSTICE NETWORK: Ireland Financial Secrecy Index Country Report 2014"
5879:
While the Washington and EU political compromises tolerating Ireland as a
3230:
Corporation tax in the Republic of Ireland § Effective tax rate (ETR)
3167:
stated in 2016 that Apple was the largest tax-payer in Ireland, the Irish
490:
14870:
14752:
14707:
14697:
14647:
14637:
14587:
14394:
13948:
13888:
13638:
13596:"Germany: Breaking Down The German Royalty Barrier - A View From Ireland"
12456:
12055:
11696:"'Double Irish' and 'Dutch Sandwich' saved Google $ 3.7bn in tax in 2016"
10234:"Apple's multi-billion dollar, low-tax profit hub: Knocknaheeny, Ireland"
9750:
9700:
9656:
9613:
9256:
9117:
8899:
8690:
8208:
7940:
7631:
7600:
7577:
7277:
7276:
5971:
5528:
5335:
4687:
3902:
3859:
3788:
in attracting investment to Ireland" (this is effectively also linked to
3613:, the most cited paper in all tax haven research, was relied upon by the
3496:
Global Forum on Transparency and Exchange of Information for Tax Purposes
3427:
By 2017, only Trinidad & Tobago was on the OECD's list of tax havens.
3106:. "Ireland resists closing corporation tax 'loophole'", 10 November 2017.
3103:
2872:("TCJA") GILTI-regime to neutralise some Irish BEPS tools, including the
2700:
2630:("BEPS") by U.S. multinationals in Ireland is so large, that in 2017 the
2571:
2463:
2394:
1452:
1190:
1150:
1068:
1004:
950:
886:
712:
702:
646:
526:
427:
422:
380:
365:
14043:
13441:
12754:"FactCheck: Does Ireland really have the "highest education" in Europe?"
12295:"Ireland likened to tax haven in report accepted in European Parliament"
12210:"EU blacklist names 17 tax havens and puts Caymans and Jersey on notice"
10306:"How Russian Firms Funnelled âŹ100bn through Dublin via Section 110 SPVs"
9911:
9893:
9303:"Ireland likened to tax haven in report accepted in European Parliament"
7669:"'It's not Ireland's fault U.S. tax law was written by someone on acid'"
5859:
Jami Rubin, Managing Director and Head of Life Sciences Research Group,
4056:
Intellectual property (IP) has become the leading tax-avoidance vehicle.
2345:
Various academic tax-policy centres in Germany, the United Kingdom, the
1982:
297:
Allegation that Ireland facilitates tax base erosion and profit shifting
14812:
14807:
14672:
14597:
14456:
14374:
14354:
13976:"How U.S. tax reform rewards companies that shift profit to tax havens"
13789:"Dependence on corporation tax from U.S. firms leaves State vulnerable"
13612:
13529:"Three years of silence on 'Single Malt' tax loophole raises questions"
13494:"Multinationals replacing 'Double Irish' with new tax avoidance scheme"
13405:
12373:
12077:"Oxfam disputes opaque OECD failing just one tax haven on transparency"
11665:"Ireland: Where Profits Pile Up, Helping Multinationals Keep Taxes Low"
11311:"CENTRAL BANK OF IRELAND: Enhancements to the L-QIAIF regime announced"
11031:"Ireland as a location for Distressed Debt: Orphaned Super QIF Example"
10493:
10065:
10031:
9988:"CSO paints a very different picture of Irish economy with new measure"
9847:
7920:"Taxing across Borders: Tracking Personal Wealth and Corporate Profits"
7467:
7357:"Disappointing number of financials plan to come to Dublin postâBrexit"
7257:"U.S. Tax Cuts and Jobs Act: Corporate tax reform - Winners and Losers"
6838:
6498:
6203:
The paper does not explicitly list/reference any country as a tax haven
6010:
5941:" BEPS tool and on-shoring their IP to Ireland (rather than the U.S.).
5850:"Now that corporate tax reform has passed, the advantages of being an
4018:). U.S.âcontrolled multinations pay 80% of Irish corporate taxes (see "
3729:(Ireland is 3rd), and deviation of GDP/GNI from 1 (Ireland is now 1st).
3709:
3617:
in October 2017 when advocating the corporate tax cuts proposed by the
3000:
2081:
1557:
1527:
1410:
1395:
1318:
1250:
1218:
1170:
1145:
1130:
1031:
1026:
994:
920:
626:
621:
442:
402:
348:
13103:
Mike Williams (HMRC Director of International Tax) (23 January 2015).
13009:
12800:"New technological university for greater Dublin area to be announced"
11329:"Turning the Tide: The OECD's Multilateral Instrument Has Been Signed"
9416:"German party rejects Irish loan repayment plan that could save âŹ150m"
8455:"Offshore Profit Shifting and the U.S. Tax Code - Part 2 (Apple Inc.)"
5693:, however, it came to Apple's defense when the EU Commission levied a
3777:"First, because of Ireland's 12.5 percent corporation tax rate"; (see
2017:
in multiple reports, an allegation which the state rejects. Ireland's
14483:
14307:
14206:
13894:
13239:"Facebook to put 1.5bn users out of reach of new EU GDPR privacy law"
12786:"Technological universities: are they really such a good idea ?"
10658:"Minister Donohoe publishes Review of Ireland's Corporation Tax Code"
10342:. Professor Jim Stewart Cillian Doyle. 27 February 2018. p. 21.
9915:
9897:
8452:
7979:"Ireland is the world's biggest corporate 'tax haven', say academics"
7865:
6376:
5206:
5012:
3510:
3439:
3249:
is between 2.2% to 4.5% (depending on assumptions made). This lower
3235:
3187:
2997:
2284:
2186:
Ireland has been associated with the term "tax haven" since the U.S.
2122:
2101:
2070:
1390:
1308:
1303:
989:
984:
795:
722:
412:
301:
11854:"Extension of SARP Scheme Tax incentives for foreign staff rejected"
10832:. Professor Jim Stewart Cillian Doyle. 12 January 2017. p. 20.
8799:"Ireland is a tax haven â and that's becoming controversial at home"
4107:. This represents a substantive challenge to the Irish economy (see
3772:, which found the only sources listing Ireland as a tax haven were:
12298:
10547:
10344:
Regulation has been described as light touch regulation/unregulated
10320:"More than âŹ100bn in Russian Money funneled through Dublin in SPVs"
10217:"Revealed Eight facts you may not know about the Apple Irish plant"
9306:
8185:"Dirty Money Coming Home: Capital Flows into and out of Tax Havens"
8089:
5228:
4099:
tax rates for IPâheavy U.S. multinationals are very similar to the
3578:
3179:(despite the fact that Apple is circa one-fifth of Ireland's GDP).
3164:
2482:
Ireland has also been labelled related terms to being a tax haven:
1552:
1520:
1204:
1194:
1115:
1110:
1083:
1056:
866:
616:
557:
552:
385:
13055:
11364:"After a Tax Crackdown, Apple Found a New Shelter for Its Profits"
10997:"'Strong evidence' Ireland aiding EU banks' tax-avoidance schemes"
10427:"Kinsella: Charity status for vulture funds - someone shout stop!"
10399:"Vulture funds using charities to avoid paying tax, says Donnelly"
10270:"Ireland's playing games in the last chance saloon of tax justice"
8643:
8267:"TRINITY COLLEGE DUBLIN BUSINESS SCHOOL: Irish MNC Tax Strategies"
7644:. Cornell Studies in Money. Cornell University Press. p. 24.
2665:
BEPS tool (e.g. as Google and Facebook did), or to Malta with the
13935:"Luxembourg PM blasts Ireland's low effective corporate tax rate"
13188:
12179:"Tax haven definition and meaning | Cambridge English Dictionary"
11117:"New Irish Fund Vehicle to Facilitate U.S. Investment â the ICAV"
11082:"How foreign firms are making a killing in buying Irish property"
10385:"Revealed: How vulture funds paid âŹ20k in tax on assets of âŹ20bn"
4805:
4665:
4375:
4225:
3760:
correct (e.g. per the 2017 U.S. TCJA legislation). In 2013, the
3704:
accounting flows, was used by the IMF in June 2000 when defining
3529:, who places Ireland on its tax haven list, split the concept of
3483:
member countries), and the definition has fallen into disrepute.
2731:
2591:
Corporation tax in the Republic of Ireland § Low tax economy
1363:
1185:
1088:
1078:
417:
375:
14061:
13738:"The U.S. Has the Highest Corporate Income Tax Rate in the OECD"
12518:"Firms, Trade and Profit Shifting: Evidence from Aggregate Data"
11595:"Irish Taoiseach rebuts Oxfam claim that Ireland is a tax haven"
11549:"Revealed: Facebook's global lobbying against data privacy laws"
10848:"IMF queries lawyers and bankers on hundreds of IFSC SPV boards"
8846:"This Tax Haven Just Revised Its 2015 GDP up From 7.8% to 26.3%"
8162:
International Monetary Fund: Finance & Development Quarterly
8156:
JANNICK DAMGAARD; THOMAS ELKJAER; NIELS JOHANNESEN (June 2018).
7397:
Tax Havens and their use by United States Taxpayers, An Overview
7379:"EU's Moscovici slams Ireland, Netherlands as tax 'black holes'"
5844:âŹ13 billion fine on Apple for Irish tax avoidance from 2004â2014
5695:âŹ13 billion fine on Apple for Irish tax avoidance from 2004â2014
4064:, "Intellectual Property Law Solutions to Tax Avoidance", (2015)
3558:
blacklisted tax havens, namely Samoa, appeared in the July 2017
3391:
Salary taxes, VAT, and CGT for Irish residents are in line with
2557:
have asked the question: "Is Ireland a tax haven?". A search of
14909:
13889:
Lewis J. Greenwald; Witold Jurewicz; John Wei (23 April 2018).
12154:"Tax haven definition and meaning | Collins English Dictionary"
11491:"FactCheck: Is Apple really the "largest taxpayer in Ireland"?"
10568:"An Analysis of 2015 Corporation Tax Returns and 2016 Payments"
10371:"Vulture funds pay just âŹ8,000 in tax on âŹ10 billion of assets"
8691:
Vanessa Houlder; Vincent Boland; James Politi (29 April 2014).
8649:
5807:
Double Irish arrangement § Effect of Tax Cuts and Jobs Act
4135:
4131:
3995:
3939:
Double Irish arrangement § Effect of Tax Cuts and Jobs Act
3883:
2437:
2097:
1926:
1572:
1383:
1378:
1373:
1175:
1063:
13563:"U.S. accuses EU of grabbing tax revenues with Apple decision"
13166:"Facebook paid just âŹ30m tax in Ireland despite earning âŹ12bn"
12859:"Ireland falls in FDI ranking as Paris gains to London's cost"
12727:
Shanahan is part politician, part diplomat, and part salesman.
12515:
11892:"Trinidad & Tobago left as the last blacklisted tax haven"
11437:"Treasure Islands: Tax Havens and the Med who Stole the World"
11436:
10693:
10691:
10357:"Loophole lets firms earning millions pay âŹ250 tax, DĂĄil told"
10181:"Irish overseas 'contract manufacturing' mainly tax avoidance"
9452:"The 'Holy Grail of tax avoidance schemes' was made in the US"
9350:"Seven EU Countries Labeled 'Tax Havens' in Parliament Report"
8515:"Tax Havens Blunt Impact of Corporate Tax Cut, Economists Say"
8353:. Institute of Taxation and Economic Policy. 2017. p. 17.
8294:"How Ireland became a tax haven and offshore financial centre"
8120:
7503:
7423:
7107:
3739:
low foreign tax rates ultimately enhance U.S. tax collections
3057:
suppressed data to hide Apple's identity. Noonan changed the
2618:" going back to the first lists in 1994, and features in all "
13877:
Case Studies of transitions from "Worldwide" to "Territorial"
13442:
Alex Barker; Vincent Boland; Vanessa Houlder (October 2014).
13366:"Trump's U.S. tax reform a significant challenge for Ireland"
13026:"Challenges of Measuring the Modern Global Knowledge Economy"
12828:"Dublin overtakes London in most expensive cities to live in"
11914:"Understanding the rationale for compiling 'tax haven' lists"
11546:
9160:"Blacklisted by Brazil, Dublin funds find new ways to invest"
6548:
The U.S. multinational use of Irish BEPS schemes such as the
6258:
Taxing across borders: Tracking wealth and corporate profits
5775:
U.S. Perspective II. If the U.S. forced U.S. multinationals
5666:
The OECD, who is running a project since 2012 to stop global
5473:
4078:
OECD, and 15% to developing countries (Tørsløv et al., 2018).
2922:("QIAIF") regime is a range of five tax-free legal wrappers (
2361:
1587:
1582:
1577:
1567:
1542:
1537:
1484:
1356:
13429:"The real story behind US companies' offshore cash reserves"
12706:"Trinity College slips in latest global university rankings"
11531:"'Nobody believes Ireland is not a tax haven' - UN official"
10070:
10002:"New economic Leprechaun on loose as rate of growth plunges"
8588:
8496:"Ireland rejects U.S. senator claims as tax spat rumbles on"
8236:
7833:"What Problems and Opportunities are Created by Tax Havens?"
4130:) is a diversifier from U.S. corporate tax haven services.
2404:
Treasure Islands: Tax Havens and the Men Who Stole the World
2096:
tax rates, whether they are legally based in the U.S. (e.g.
13204:"Google pays âŹ47m in tax in Ireland on âŹ22bn sales revenue"
12114:
10688:
9810:
tax havens', there's not really much of a debate to be had.
7429:"FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS"
7286:"The Global Con Hidden in Trump's Tax Reform Law, Revealed"
7021:
6887:"Irish Taoiseach Leo Varadakar: IRELAND IS NOT A TAX HAVEN"
6556:
6171:
What problems and opportunities are created by tax havens?
5667:
5660:
5633:
4123:
4070:
4029:
3722:
3701:
3691:
3503:
3480:
3443:
3381:
3284:
3242:
tax rate ("ETR"). Independent studies show that Ireland's
3074:, who regulates Section 110 SPVs, upgraded the little used
3046:
3030:
2923:
2530:
2511:
Bloomberg, in an article on PwC Ireland's managing partner
2134:
2085:
12398:
11157:"IRISH FUNDS ASSOCIATION: ICAV Breakfast Seminar New York"
10071:"APPENDIX 1 Table 2 : The Missing Profits of Nations"
8182:
7997:
7337:"Frankfurt Is the Big Winner in Battle for Brexit Bankers"
6227:
End of bank secrecy: Evaluation of G20 tax haven crackdown
6041:
Fiscal Paradise: Foreign tax havens and American Business
3708:("OFCs"), a term the IMF used to capture both traditional
2491:
has been used against Ireland by German political leaders;
2237:
In September 2018, the 29th Chair of the U.S. President's
14049:
Tax Havens: How Globalisation Really Works by Ronen Palen
13480:"Death of the "Double Irish Dutch Sandwich"? Not so Fast"
11361:
10980:"Tax 'trickery' in Ireland: A safe haven you can bank on"
10549:
10248:"New report: is Apple paying less than 1% tax in the EU?"
9557:"Under siege: world leaders take 'tax haven' swipe at us"
8396:"Oxfam says Ireland is a tax haven judged by EU criteria"
7630:
6990:"Ireland is not a Tax Haven - EU Commissioner, Moscovici"
4138:
has led to growth in UK centric tax-law firms (including
2793:, moved out of Irish Section 110 SPVs and into LâQIAIFs.
2212:
322:
14053:
14004:"IRELAND SELECTED ISSUES Section E: The U.S. Tax Reform"
12955:"Google UK employees paid double their Irish equivalent"
12565:
When the Irish State issued a public statement refuting
9434:"Man Making Ireland Tax Avoidance Hub Proves Local Hero"
6013:, ranked by academic citations, over the last 25 years.
3954:
who are also U.S.âcontrolled companies). Eurostat (2015)
3143:
prevents the Central Bank from sending this data to the
13973:
11524:
10167:"Tax deals raise questions over Ireland's growth spurt"
8958:"One last time on who benefits from corporate tax cuts"
8453:
Senator Carl Levin; Senator John McCain (21 May 2013).
6411:
Qualifying investor alternative investment fund (QIAIF)
5929:
anonymous interviews with Irish corporate tax experts.
4073:
tools, to shield nonâU.S. revenues from U.S. taxation.
3265:
openly marketed by the main tax-law firms in the Irish
2914:
Qualifying investor alternative investment fund (QIAIF)
2414:
The Hidden Wealth of Nations: The Scourge of Tax Havens
2069:. Ireland does not meet the 1998 OECD definition of a
13678:
13444:"Brussels in crackdown on 'double Irish' tax loophole"
13352:"U.S. corporations could be saying goodbye to Ireland"
13301:"Intellectual Property Law Solutions to Tax Avoidance"
13010:
American Chamber of Commerce (Ireland) (30 May 2013).
12224:"Outbreak of 'so whatery' over EU tax haven blacklist"
12196:"Empty OECD 'tax haven' blacklist undermines progress"
11162:. Irish Funds Association. November 2015. p. 16.
10634:
10548:
Martin Brehm Christensen; Emma Clancy (21 June 2018).
9747:"US taxpayers growing tired of Ireland's one big idea"
9653:"EDITORIAL: Corporate tax: defending the indefensible"
9253:"Is Ireland a tax haven? European Parliament says yes"
6497:", which tax academics consider to be synomonous with
3457:
Lack of effective exchange of information; (with OECD)
3090:, including Ireland, opted out of the key Article 12.
54:
14018:"Donald Trump seeks to slash U.S. corporate tax rate"
13717:"Reform of U.S. International Taxation: Alternatives"
11724:"Oracle paid just âŹ11m tax on Irish turnover of âŹ7bn"
11455:"Official Statistics and Data Protection Legislation"
11178:"Conversion of a BVI or Cayman Fund to an Irish ICAV"
11100:"Fears over tax leakage via investors' ICAV vehicles"
9697:"The United States' new view of Ireland: 'tax haven'"
9354:
International Consortium of Investigative Journalists
8434:"Tax Havens: International Tax Avoidance and Evasion"
8382:"Ireland named world's 6th worst corporate tax haven"
8264:
7506:"IDENTIFYING TAX HAVENS AND OFFSHORE FINANCE CENTRES"
5727:
of Ireland, Luxembourg and the Netherlands, are rare.
3886:(which are linked to quality of talent), and the key
3800:
This 2013 Irish State-written paper then invoked the
2865:, as the full BEPS effect is capitalized on day one.
1287:
European Union Common Consolidated Corporate Tax Base
11919:. EU Parliament Research. December 2017. p. 3.
11349:"Ireland resists closing corporation tax 'loophole'"
10590:"Irish Microsoft firm worth $ 100bn ahead of merger"
9011:"The desperate inequality behind global tax dodging"
8644:
Martin Sullivan (Forbes Tax Group) (November 2014).
8438:
Table 1. Countries Listed on Various Tax Haven Lists
6308:
3438:
The Irish State, and its advisors, have refuted the
2634:
abandoned GDP/GNP as a statistic to replace it with
2226:; in January 2017 the EU Commissioner for Taxation,
13298:
13012:"Ireland is not â and has never been â a tax haven"
12490:
12091:"Harmful Tax Competition: An Emerging Global Issue"
11710:"Facebook Ireland pays tax of just âŹ30m on âŹ12.6bn"
10704:"When can we expect the next wave of IP onshoring?"
10455:"How do vulture funds exploit Irish tax loopholes?"
10413:"Why would a Vulture Fund own a Children's Charity"
8740:
7827:
6199:
In praise of tax havens: International tax planning
3994:to Ireland returned; and Ireland has failed to win
3029:was alerted by an Irish MEP in 2016 to a new Irish
2380:
U.S. Senate Permanent Subcommittee on Investigation
2352:The three main non-governmental tax organisations:
2261:), and detail regarding the Irish State's official
13783:
12133:"Financial Times Lexicon: Definition of tax haven"
11392:"Tax Sandwich: Ireland's OECDâcompliant tax tools"
10460:bought at bargain basement prices in recent years.
9741:
8589:Damian Paletta; Kate Linebaugh (15 October 2013).
7793:
7757:
7537:
7535:
7533:
7531:
7529:
7070:
6992:. Chartered Accountants Ireland. 27 January 2017.
6367:EU illegal State aid case against Apple in Ireland
3768:, which they had published in the State-sponsored
3646:
3626:
3398:The OECD's "Hierarchy of Taxes" pyramid (from the
3313:
2320:
2301:
2062:
1998:" when told of a new Irish tax scheme to replace "
13090:"The United Kingdom's Experience with Inversions"
12374:Mihir A.Desai; C Fritz Foley; James R. Hines Jr.
11808:. Mason Hayes and Curran (Law Firm). April 2013.
11276:"Tax Avoidance and the Irish Balance of Payments"
11247:
10134:"Tax Avoidance and the Irish Balance of Payments"
10061:
10059:
10057:
9604:
7709:Figure D: Tax Haven Literature Review: A Typology
7517:Centre for Research on Multinational Corporations
7400:. U.S. Internal Revenue Service. 12 January 1981.
6832:
4086:, Thomas Wright, "THE EXORBITANT TAX PRIVILEGE",
3850:than Ireland's 2016 GDP of âŹ291 billion (or 2016
3599:
3492:Harmful Tax Competition: An Emerging Global Issue
3415:
3384:tools to avoid all Irish corporate taxation (see
14927:
13714:
13535:
12028:
11790:. Arthur Cox Law Firm. January 2012. p. 3.
11631:"Effective Corporate Tax in Ireland: April 2014"
11547:Carole Cadwall; Duncan Campbell (2 March 2019).
11431:
11204:
10974:
10499:"Why high-tax locations let tax havens flourish"
9554:
9108:
9058:
8952:
8792:
8790:
8591:"Dublin Moves to Block Controversial Tax Gambit"
5987:
5984:article highlighting material issues with TCJA.
3933:Global "knowledge hub" for "selling into Europe"
2279:Corporate haven § Corporate tax haven lists
13854:"Japan Disproves Fears of Territorial Taxation"
13830:
13828:
13105:"The inversion experience in the US and the UK"
12983:"Is Ireland's booming economy just an illusion"
11362:Jesse Drucker; Simon Bowers (6 November 2017).
11218:How Ireland became an offshore financial centre
10526:"New Report on Apple's New Irish Tax Structure"
10497:; Thomas Tørsløv; Ludvig Wier (November 2017).
10472:
10470:
10468:
10203:"The Growth Effect of 'Contract Manufacturing'"
9650:
8890:
8367:. Fora, Sunday Business Post. 15 October 2016.
7526:
5945:
5937:a boom in U.S. multinationals using the Irish "
5499:
5424:
5392:
5360:
5286:
5254:
5177:
5123:
5091:
5037:
4983:
4885:
4853:
4776:
4744:
4712:
4636:
4560:
4528:
4496:
4464:
4432:
4400:
4346:
4314:
4282:
4250:
4196:
4112:
3743:U.S. is the largest beneficiary from tax havens
2920:Qualifying Investor Alternative Investment Fund
13913:"Breaking Down the New U.S. Corporate Tax Law"
13907:
13873:"A Global Perspective on Territorial Taxation"
13575:
12570:
12516:SĂŠbastien Laffitte; Farid Toubal (July 2018).
12425:
11872:"Tax Strategy Group: Irish Corporate Taxation"
11236:profits in 2003 down to 0.005 percent in 2014.
10607:
10519:
10517:
10515:
10136:. Council on Foreign Relations. 25 April 2018.
10054:
9300:
9005:
8568:"Weil on Finance: Yes, Ireland Is a Tax Haven"
8512:
8183:Lukas Menkhoff; Jakob Miethe (December 2017).
7914:
7541:
7504:Laurens Booijink; Francis Weyzig (July 2007).
7259:. Taxnotes International. pp. 1235â1237.
7199:
5768:(and link it to the wider economic concept of
2837:Apple's Q1 2015 Irish restructure, post their
14077:
13127:
13125:
12537:
12256:"EU puts 17 countries on tax haven blacklist"
11241:
11135:"The ICAV â Maples and Calder Checks the Box"
10035:; Thomas Tørsløv; Ludvig Wier (8 June 2018).
10018:. Council on Foreign Relations. 11 May 2018.
9791:
9542:"The Nasty Four must show their real colours"
9114:"Ireland a tax haven 'free-riding' on Europe"
8787:
8565:
7148:
7146:
7144:
7142:
7140:
7138:
6835:"DĂĄil Ăireann debate - Thursday, 23 Nov 2017"
6599:
5949:
5868:
3585:
3464:No substantial activities (e.g. tolerance of
2738:" to their larger Irish IPâbased BEPS tools.
2711:Ireland has received the most U.S. corporate
2178:, but on 18 January 2018 that my mouth was a
1963:
13851:
13825:
12100:
12048:
11886:
11884:
11648:"Effective Corporate Tax calculations: 2.2%"
11406:
11404:
10465:
10093:"Ireland named as world's biggest tax haven"
9347:
9250:
9184:
8843:
8646:"If Ireland Is Not A Tax Haven, What Is It?"
8407:
8405:
7436:Quarterly Journal of Economics (Harvard/MIT)
7373:
7371:
7369:
7351:
7349:
7017:
7015:
7013:
7011:
7009:
7007:
7005:
7003:
6953:
6951:
6949:
6947:
6945:
4115:mean some Irish BEPS tools, such as Apple's
2757:), have made Ireland the 3rd largest global
2223:
2021:("BEPS") tools give some foreign corporates
13947:
13616:; Thomas Torslov; Ludvig Wier (June 2018).
13513:. Christian Aid. November 2017. p. 3.
12703:
12404:"Tax competition with parasitic tax havens"
12054:
10660:. Department of Finance. 21 September 2017.
10512:
10387:. The Sunday Business Post. 8 January 2017.
10069:; Thomas Torslov; Ludvig Wier (June 2018).
9694:
8796:
8237:Petr Jansky; Miroslav Palansky (May 2017).
8207:
8003:"Tax competition with parasitic tax havens"
7605:"Tax Havens and Offshore Financial Centres"
7599:
7471:; Thomas Torslov; Ludvig Wier (June 2018).
7331:
7329:
7327:
7250:
7248:
7246:
7195:
7193:
7191:
6772:
6625:
6623:
6621:
6544:
6542:
6471:, leader in academic research on tax havens
6465:, leader in academic research on tax havens
6459:, leader in academic research on tax havens
5732:
3725:flows inflate the haven's GDP; proxies are
3163:because such data is also protected. When
14084:
14070:
13974:Michael Erman; Tom Bergin (18 June 2018).
13674:
13672:
13648:Tax havens: How Globalization Really Works
13618:"The Policy Failure of High-Tax Countries"
13122:
12997:"How bankers brought Ireland to its knees"
12969:"Trump visas and Brexit provide tailwinds"
12907:"Capital allowances for intangible assets"
12171:
11752:
10349:
10228:
10226:
9844:"Is Ireland a tax haven for corporations?"
9102:
8418:. U.S. GAO. 18 December 2008. p. 12.
8288:
8286:
7993:
7991:
7390:
7388:
7254:
7135:
6984:
6982:
6980:
6978:
6976:
6959:"OECD Chief: 'Ireland is not a tax haven'"
6802:
6689:
6687:
6362:Corporation tax in the Republic of Ireland
6146:Tax competition with parasitic tax havens
5875:Corporate haven § U.S. as BEPS winner
5617:
3645:, research papers on tax havens, by other
3552:
3280:EU Commission's outline of Apple's hybridâ
3253:effective tax rate is consistent with the
2610:who are U.S.âcontrolled). Eurostat (2015).
2391:Tax Havens: How Globalization Really Works
2077:
1970:
1956:
13679:Qing Hong; Michael Smart (January 2010).
13496:. The Irish Independent. 9 November 2014.
13482:. Taxes Without Borders. 23 October 2014.
13458:
13135:; Anna Gumpert; Monika Schnitzer (2016).
12446:
11881:
11623:
11401:
11074:
11070:. Mason Hayes & Curran Law. May 2016.
11023:
10630:
10628:
10626:
10603:
10601:
10599:
10308:. The Sunday Business Post. 4 March 2018.
10128:
10126:
10124:
9880:"Dail Eireann Oireachtas Debates: Search"
9178:"Tax haven blacklisting in Latin America"
8402:
8088:
7910:
7908:
7729:
7727:
7725:
7723:
7721:
7719:
7717:
7641:Tax Havens and Offshore Financial Centres
7595:
7593:
7591:
7567:
7366:
7346:
7272:
7270:
7000:
6942:
6732:
6730:
3801:
3454:No or nominal tax on the relevant income;
3157:âŹ13 billion for illegal State aid in 2016
2817:Profitability of U.S. subsidiaries (2015
2798:
2358:Institute on Taxation and Economic Policy
1479:Institute on Taxation and Economic Policy
13882:
13799:
13435:
13276:World Intellectual Property Organization
13084:
13082:
13067:
13065:
12878:. Irish Independent. 28 September 2017.
12344:
12342:
12340:
12146:
12024:
12022:
11953:
11951:
11949:
11688:
11386:
11384:
11305:
11303:
11223:
11127:
11109:
10916:
10755:"QIAIFs Davy Stockbrokers Fund Services"
10664:
10650:
10640:"6 ways to fix the tax system post TCJA"
10543:
10541:
10539:
10489:
10487:
10331:
10329:
10091:Reporter, Peter O'Dwyer (14 June 2018).
10090:
9152:
8431:
8260:
8258:
8023:
8021:
7770:The New Palgrave Dictionary of Economics
7626:
7624:
7622:
7620:
7324:
7243:
7188:
7103:
7101:
7099:
6828:
6826:
6641:Capital Allowances for Intangible Assets
6618:
6568:
6566:
6539:
5890:capital allowances for intangible assets
5810:
5680:capital allowances for intangible assets
4042:capital allowances for intangible assets
3957:
3942:
3864:
3854:of âŹ190 billion), and larger than total
3836:
3789:
3778:
3298:
3291:based on private rulings from the Irish
3275:
3110:
3059:capital allowances for intangible assets
3049:transaction in history in Q1 2015 (see "
2991:
2902:Review of Ireland's Corporation Tax Code
2848:capital allowances for intangible assets
2824:
2812:
2685:
2674:Capital Allowances for Intangible Assets
2594:
2162:
2030:
2023:
1981:
13870:
13807:"CORPORATE INVERSIONS: A POLICY PRIMER"
13669:
13381:
13377:
13375:
13219:
13217:
13163:
13050:
13048:
13046:
13044:
13042:
12680:
12678:
12676:
12643:
12641:
12509:
11730:
11716:
11343:
11341:
11180:. William Fry Law Firm. 1 October 2015.
11092:
10863:
10861:
10804:
10802:
10730:
10284:
10223:
10147:
10145:
10143:
9544:. International Tax and Public Finance.
9393:
9391:
9198:
8561:
8559:
8490:
8488:
8470:
8468:
8448:
8446:
8317:
8315:
8283:
7988:
7499:
7497:
7495:
7493:
7491:
7489:
7385:
6973:
6684:
3786:International Financial Services Centre
3405:
3385:
3267:International Financial Services Centre
2861:, but at a much greater scale than the
2584:
14928:
14020:. Financial Times. 27 September 2017.
13764:
13645:; Christian Chavagneux (1 July 2011).
13358:
13344:
13332:Italic or bold markup not allowed in:
13201:
13182:
13142:The Review of Economics and Statistics
12699:
12697:
12695:
12553:"International GNI to GDP Comparisons"
12472:Italic or bold markup not allowed in:
12325:Italic or bold markup not allowed in:
12181:. Cambridge English Dictionary. 2018.
12125:
12012:. Irish Independent. 2 February 2016.
11979:Economic and Social Research Institute
11822:
11820:
11818:
11702:
11575:Italic or bold markup not allowed in:
11057:
10850:. The Irish Times. 30 September 2016.
10764:
10713:
10623:
10596:
10584:
10582:
10580:
10554:European United LeftâNordic Green Left
10523:
10391:
10377:
10219:. Irish Independent. 15 December 2017.
10121:
9824:Italic or bold markup not allowed in:
9773:Italic or bold markup not allowed in:
9723:Italic or bold markup not allowed in:
9676:Italic or bold markup not allowed in:
9632:Italic or bold markup not allowed in:
9586:Italic or bold markup not allowed in:
9539:
9521:Italic or bold markup not allowed in:
9481:
9376:Italic or bold markup not allowed in:
9329:Italic or bold markup not allowed in:
9282:Italic or bold markup not allowed in:
9232:Italic or bold markup not allowed in:
9140:Italic or bold markup not allowed in:
9090:Italic or bold markup not allowed in:
9040:Italic or bold markup not allowed in:
8987:Italic or bold markup not allowed in:
8934:Italic or bold markup not allowed in:
8872:Italic or bold markup not allowed in:
8825:Italic or bold markup not allowed in:
8775:Italic or bold markup not allowed in:
8741:Economist Editorial (8 October 2015).
8722:Italic or bold markup not allowed in:
8684:
8672:Italic or bold markup not allowed in:
8637:
8625:Italic or bold markup not allowed in:
8544:Italic or bold markup not allowed in:
8196:Table A1: Tax havens full list:IRELAND
8192:German Institute for Economic Research
7973:
7971:
7905:
7823:
7821:
7714:
7691:
7689:
7687:
7685:
7588:
7463:
7461:
7459:
7457:
7455:
7453:
7312:Italic or bold markup not allowed in:
7267:
7231:Italic or bold markup not allowed in:
7176:Italic or bold markup not allowed in:
7091:otherwise-similar large U.S. companies
7066:
7064:
6923:
6921:
6867:Italic or bold markup not allowed in:
6833:Oireachtas Record (23 November 2017).
6727:
3223:
3118:("CBI") regulates QIAIFs. When Irish
14065:
14044:OECD Global Forum on Tax Transparency
13864:
13845:
13588:
13292:
13259:
13231:
13096:
13079:
13073:"How Tax Reform solved UK inversions"
13062:
12930:
12913:
12402:; John D. Wilson (6 September 2009).
12376:"The Demand for Tax Haven Operations"
12337:
12274:"Ireland labelled a tax "black hole""
12019:
11946:
11864:
11777:
11657:
11381:
11355:
11300:
11286:
11268:
11210:"Tax Justice Network: Captured State"
11184:
11050:. Grant Thornton. 30 September 2015.
10819:
10785:
10592:. Sunday Business Post. 24 June 2018.
10536:
10484:
10429:. Sunday Business Post. 24 July 2016.
10326:
10298:
10183:. FinFacts Ireland. 16 February 2015.
9994:
9980:
9735:
9477:
9475:
9052:
8388:
8357:
8255:
8037:"The demand for tax haven operations"
8018:
8001:; John D. Wilson (6 September 2009).
7961:. Wall Street Journal. 10 June 2018.
7951:
7861:
7859:
7857:
7855:
7789:
7787:
7785:
7783:
7753:
7751:
7617:
7419:
7417:
7415:
7413:
7411:
7409:
7407:
7096:
6823:
6563:
5704:("CbCr") which would effectively end
3826:
3086:was signed by 70 jurisdictions. The
2907:
2900:and author of the Irish State's 2017
2690:Apple's Q1 2015 Irish restructuring (
2076:Ireland's situation is attributed to
14447:New international division of labour
14039:Tax Justice Network: Ireland Section
14006:. IMF. 11 June 2018. pp. 27â33.
13927:
13901:
13625:National Bureau of Economic Research
13431:. McKinsey & Company. June 2017.
13372:
13214:
13164:Weckler, Adrian (29 November 2017).
13137:"Multinational Firms and Tax Havens"
13039:
12830:. Irish Independent. 15 March 2018.
12756:. thejournal.ie. 26 September 2016.
12732:
12725:. Irish Independent. 10 March 2016.
12715:
12673:
12638:
12258:. Financial Times. 8 December 2017.
12234:
12216:
12198:. Tax Justice Network. 26 June 2017.
11995:. Irish Independent. February 2018.
11906:
11798:
11636:. Department of Finance. April 2014.
11425:
11338:
11321:
11149:
11037:
10999:. Irish Independent. 28 March 2017.
10964:. Irish Independent. 28 August 2016.
10885:. thejournal.ie. 10 September 2016.
10858:
10840:
10799:
10573:. Revenue Commissioners. April 2017.
10560:
10506:National Bureau of Economic Research
10447:
10140:
10075:National Bureau of Economic Research
10044:National Bureau of Economic Research
9555:Gavin McLoughlin (29 January 2019).
9491:International Tax and Public Finance
9388:
9180:. Tax Justice Network. 6 April 2017.
9059:GrĂĄinne NĂ Aodha (28 January 2018).
8896:"'Cheating' Ireland, muddled Europe"
8693:"Tax avoidance: The Irish inversion"
8556:
8485:
8465:
8443:
8340:
8312:
8149:
7875:"Which countries become tax havens?"
7486:
7477:National Bureau of Economic Research
7255:Athanasiou, Amanda (19 March 2018).
7034:National Bureau of Economic Research
6780:1997 Irish Tax and Consolidated Acts
6717:
6066:The demand for tax haven operations
5594:on Apple as one-fifth of Irish GDP);
4109:effect of U.S. Tax Cuts and Jobs Act
4001:In 2016, U.S. corporate tax expert,
3948:Only U.S. multinationals use Ireland
3688:was one of the first to use the term
3647:§ Leaders in tax haven research
3627:§ Leaders in tax haven research
3314:§ Leaders in tax haven research
3289:two branches inside a single company
3287:tax structure in Ireland, that used
3045:". When Apple executed the largest
3015:There is evidence Ireland meets the
2614:Ireland ranks in all non-political "
2321:§ Leaders in tax haven research
2302:§ Leaders in tax haven research
2176:did not consider Ireland a tax haven
2174:said on the 24 January 2017, the EU
2108:"). A reliance on U.S. corporates (
2063:§ Leaders in tax haven research
80:
46:
14951:Taxation in the Republic of Ireland
13937:. The Irish Examiner. 6 March 2018.
13500:
13486:
13472:
13382:Beesley, Authur (31 January 2018).
13033:Central Statistics Office (Ireland)
12999:. The Financial Times. 15 May 2010.
12989:
12909:. Irish Revenue. 15 September 2017.
12861:. Irish Independent. 12 June 2018.
12847:. Financial Times. 31 January 2018.
12704:O'Brien, Carl (26 September 2018).
12692:
12651:. Irish Independent. 21 June 2018.
12484:
12031:"The OECD Initiative on Tax Havens"
11894:. Financial Times. September 2013.
11815:
11726:. Irish Independent. 28 April 2014.
11712:. Irish Examiner. 29 November 2017.
11684:. Bloomberg News. 1 September 2016.
11459:Central Statistics Office (Ireland)
10577:
10363:
10294:. Irish Independent. 18 March 2018.
10169:. Financial Times. 9 December 2014.
9688:
9651:Times Editorial (2 December 2017).
9194:. Irish Independent. 26 March 2017.
8884:
8582:
8506:
7968:
7818:
7682:
7450:
7061:
6918:
6908:"Revenue: Double Taxation Treaties"
6489:Ireland has also been labelled an "
6094:Which countries become tax havens?
3976:Central Statistics Office (Ireland)
3499:
3374:, Bloomberg View (11 February 2014)
3149:Central Statistics Office (Ireland)
3003:(l) PwC (Ireland) Managing Partner
2051:
291:Revision as of 15:41, 29 April 2019
194:
181:
168:
142:
128:Revision as of 15:41, 29 April 2019
125:
118:
113:
99:
90:Revision as of 13:39, 29 April 2019
87:
13:
13992:. Irish Independent. 26 July 2018.
13871:Dittmer, Philip (10 August 2012).
13765:Whelan, Sean (12 September 2018).
13740:. Tax Foundation. 27 October 2014.
13715:Jane G. Gravelle (1 August 2017).
13075:. Tax Foundation. 14 October 2014.
12435:The Quarterly Journal of Economics
12029:James K. Jackson (11 March 2010).
11412:"Ireland as a domicile for QIAIFs"
11194:. Bloomberg News. 28 October 2013.
11102:. Sunday Times. 26 February 2017.
11084:. Irish examiner. 22 August 2016.
11016:. Irish Independent. 13 May 2018.
10942:Cite has empty unknown parameter:
10004:. Irish Independent. 15 July 2017.
9472:
8922:Cite has empty unknown parameter:
8566:Jonathan Weil (11 February 2014).
8432:Gravelle, Jane (15 January 2015).
7852:
7780:
7748:
7555:The Quarterly Journal of Economics
7404:
7381:. France 24 News. 18 January 2018.
7025:; Thomas Wright (September 2018).
6407:Ireland's largest U.S. tax advisor
6126:The Quarterly Journal of Economics
6045:The Quarterly Journal of Economics
5831:, in a post-TCJA interview in the
5612:
4012:), and 70% of top 50 revenue (see
3807:The following is from a June 2018
3602:File:James R. Hines Jr. C-SPAN.jpg
3549:imply the U.S. may be the reason.
3418:File:Pascal Saint-Amans C-SPAN.jpg
2842:from Apple Jersey in Q1 2015 (see
293:
35:
14992:
14091:
14032:
13852:TF Editorial (13 November 2012).
13627:, Working Papers. pp. 44â49.
13255:. thejournal.ie. 15 October 2016.
13227:. Finfacts.ie. 30 September 2013.
13202:Bowers, Simon (4 November 2016).
12895:. Irish Independent. 9 June 2018.
12742:. Irish Independent. 6 June 2018.
12576:""Ireland is not a tax haven"..."
12108:"Towards Global Tax Co-operation"
11650:. Irish Times. 14 February 2014.
11597:. Irish Times. 14 December 2016.
11479:. Sunday Times. 14 November 2016.
11397:. Mason Hayes & Curran. 2014.
11233:. EU Commission. 30 August 2016.
10812:. The Irish Times. 5 March 2018.
10772:"Establishing a QIAIF in Ireland"
10415:. Dail Eireann. 24 November 2016.
10037:"The Missing Profits of Nationsâ"
9792:Cillian Doyle (21 January 2016).
9418:. Irish Times. 17 November 2017.
8436:. Cornell University. p. 4.
8158:"Piercing the Veil of Tax Havens"
7739:Federal Reserve Bank of St. Louis
7359:. Irish Times. 28 December 2017.
7339:. Bloomberg News. 27 March 2018.
6748:OECD BEPS Multilateral Instrument
6401:architect of Ireland's BEPS tools
5994:Federal Reserve Bank of St. Louis
5946:§ HinesâRice 1994 definition
5938:
5893:
5800:
5683:
4116:
4113:§ Technical issues with-TCJA
3737:The HinesâRice paper showed that
3460:Lack of transparency; (with OECD)
2977:
2105:
1294:Global minimum corporate tax rate
14908:
14898:
14897:
14108:
14010:
13996:
13982:
13967:
13941:
13777:
13758:
13744:
13730:
13708:
13702:10.1016/j.euroecorev.2009.06.006
13631:
13606:
13569:
13555:
13531:. Irish Times. 16 November 2017.
13521:
13421:
13412:
13394:
13368:. Irish Times. 30 November 2017.
13245:
13195:
13176:
13157:
13018:
13003:
12975:
12961:
12947:
12899:
12885:
12868:
12851:
12837:
12820:
12806:
12792:
12778:
12764:
12746:
12669:. Irish Times. 25 November 2013.
12659:
12630:. Irish Examiner. 14 June 2018.
12620:
12603:
12581:
12559:
12419:
12392:
12367:
12287:
12266:
12248:
12226:. Irish Times. 7 December 2017.
12212:. The Guardian. 5 December 2017.
12202:
12188:
12083:
12069:
12002:
11985:
11926:
11846:
11674:
11667:. Bloomberg News. October 2013.
11640:
11605:
11587:
11540:
11518:
11500:
11493:. journal.ie. 4 September 2016.
11483:
11469:
11447:
11351:. Irish Times. 10 November 2017.
11198:
11170:
11006:
10989:
10968:
10954:
10917:Mulligan, John (6 August 2016).
10910:
10892:
10875:
10747:
10743:. Dillon Eustace. November 2015.
10738:"A Guide to Investing in QIAIFs"
10457:. Irish Times. 17 October 2016.
10433:
10419:
10405:
10373:. thejournal.ie. 8 January 2017.
10322:. The Irish Times. 4 March 2018.
10312:
10262:
10240:
10209:
10187:
10173:
10159:
10107:
10084:
10025:
10016:"Ireland Exports its Leprechaun"
10008:
9950:
9936:
9922:
9904:
9886:
9872:
9854:
9836:
9785:
9540:Weyzig, Francis (October 2017).
9401:. Irish Times. 13 January 2018.
9301:Colm Ă MongĂĄin (26 March 2019).
8398:. Irish Times. 28 November 2017.
7928:Journal of Economic Perspectives
7838:Oxford Review of Economic Policy
7804:Journal of Economic Perspectives
7473:"The Missing Profits of Nations"
7427:; Eric M. Rice (February 1994).
7125:10.1111/j.1475-679X.2009.00346.x
7081:Journal of Economic Perspectives
6789:
6762:
6753:
6750:("MLI") on the 24 November 2016.
6740:
6611:The TCJA system is described as
6325:
6311:
6286:Journal of Economic Perspectives
6262:Journal of Economic Perspectives
6175:Oxford Review of Economic Policy
5501:
5426:
5394:
5362:
5288:
5256:
5179:
5125:
5093:
5039:
4985:
4887:
4855:
4778:
4746:
4714:
4638:
4562:
4530:
4498:
4466:
4434:
4402:
4348:
4316:
4284:
4252:
4198:
4090:Working Papers (September 2018).
3764:co-wrote a paper with the Irish
3601:
3592:Tax haven § Tax haven lists
3417:
2628:base erosion and profit shifting
2369:Government Accountability Office
2275:Tax haven § Tax haven lists
2019:base erosion and profit shifting
1937:
1925:
759:Base erosion and profit shifting
329:
14109:
13576:Markus Meinzer (13 July 2018).
13543:"BEPS Project Background Brief"
13354:. Irish Times. 17 January 2018.
13183:Ingram, David (18 April 2018).
13092:. Tax Foundation. 5 April 2016.
12971:. Irish Independent. July 2018.
12943:. Irish Revenue. February 2018.
12774:. Irish Times. 29 January 2018.
12628:"Irish tax haven label 'wrong'"
12613:. thejournal.ie. 13 June 2018.
12589:"Tax havens benefits spelt out"
11975:Department of Finance (Ireland)
11960:Department of Finance (Ireland)
11615:. thejournal.ie. 13 June 2018.
11334:. SquirePattonBoggs. July 2017.
11296:. Irish Times. 8 November 2017.
11250:The International Trade Journal
10902:. Irish Times. 4 October 2016.
10795:. The Irish Times. 10 May 2017.
10155:. Bloomberg News. 1 March 2017.
9966:"Who shifts profits to Ireland"
9946:. Newstalk Radio. 21 June 2018.
9644:
9598:
9548:
9533:
9458:
9444:
9426:
9408:
9341:
9294:
9244:
9170:
8999:
8946:
8837:
8734:
8513:Jim Tankersley (10 June 2018).
8425:
8384:. journal.ie. 12 December 2016.
8374:
8230:
8201:
8176:
8127:
8113:
8064:
7661:
6795:The paper lists tax havens as:
6700:
6674:
6664:
6655:
6632:
6605:
6600:§ Source of contradictions
6588:
5950:§ Source of contradictions
5815:OECD "worldwide tax" countries.
3762:Department of Finance (Ireland)
3449:as the consensus definition:
2626:" of tax havens. The level of
2137:), has seen tax-law firms, and
2088:tools, in the world. The U.S.
537:Optimal capital income taxation
13724:Congressional Research Service
13268:WIPO IP Facts and Figures 2017
13056:"Ireland's Top 1000 Companies"
12038:Congressional Research Service
11698:. Irish Times. 2 January 2018.
10524:Fowler, Naomi (25 June 2018).
10077:, Working Papers. p. 31.
10046:, Working Papers. p. 25.
9436:. Bloomberg. 28 October 2013.
9251:Cliff Taylor (28 March 2019).
8478:. thejournal.ie. 31 May 2013.
8265:Professor Jim Stewart (2016).
7479:, Working Papers. p. 31.
7112:Journal of Accounting Research
7027:"THE EXORBITANT TAX PRIVILEGE"
6900:
6879:
6575:
6504:
6483:
6388:Modified gross national income
5647:Ireland's replacement for the
4028:). This is because Ireland's
3393:rates of other EUâ28 countries
2636:Modified gross national income
2373:Congressional Research Service
2224:§ EU 2017 tax haven lists
1986:Former Irish Finance Minister
1617:List of countries by tax rates
1:
13468:. The Guardian. October 2014.
13241:. Irish Times. 19 April 2018.
12985:. Irish Times. 30 March 2018.
12957:. Irish Times. February 2016.
12788:. Irish Times. 15 March 2016.
12549:Irish Fiscal Advisory Council
11936:. Irish Times. 13 June 2018.
11262:10.1080/08853908.2017.1356250
10700:Irish Fiscal Advisory Council
10675:Irish Fiscal Advisory Council
10199:Irish Fiscal Advisory Council
9962:Irish Fiscal Advisory Council
9348:Simon Bowers (4 March 2019).
9208:. DutchNews.nl. 27 March 2019
8844:Lucinda Shen (14 July 2016).
8797:Aidan Regan (25 April 2019).
8055:10.1016/j.jpubeco.2005.04.004
7981:. Irish Times. 13 June 2018.
7900:Page 1067: List of Tax Havens
7896:10.1016/j.jpubeco.2009.07.005
7200:Kyle Pomerleau (3 May 2018).
6816:
6746:The U.S. refused to sign the
5988:Leaders in tax haven research
5753:Tax Cuts and Jobs Act of 2017
5751:U.S. Perspective I. Pre the
3891:Global Competitiveness Report
3833:Global Competitiveness Report
3679:ZucmanâTørsløvâWier 2018 list
3412:Tax havens § Definitions
2898:Irish Fiscal Advisory Council
2870:Tax Cuts and Jobs Act of 2017
2502:("IMF") listed Ireland as an
2487:In Germany, the related term
2247:Tax Cuts and Jobs Act of 2017
2090:Tax Cuts and Jobs Act of 2017
1042:Natural resources consumption
289:
250:
238:
13957:Council on Foreign Relations
13299:Andrew Blair-Stanek (2015).
12816:. Irish Times. 26 June 2018.
12802:. Irish Times. 16 July 2018.
12357:Council of Economic Advisors
11280:Council on Foreign Relations
10871:. Irish Times. January 2016.
10480:. Irish Times. 28 June 2018.
10443:. Emma Clancy. 30 July 2016.
10401:. Irish Times. 14 July 2016.
10236:. The Guardian. 29 May 2013.
10117:. Irish Times. 16 June 2018.
9990:. Irish Times. 15 July 2017.
9695:John Holden (January 2017).
9454:. Irish Times. 26 July 2014.
7610:. University of Birmingham.
7481:Appendix Table 2: Tax Havens
7282:Council on Foreign Relations
6452:United States as a tax haven
5976:Council on Foreign Relations
5702:country-by-country reporting
5674:" by Noble Prize economist,
4024:
4014:
3754:Council of Economic Advisors
3615:Council of Economic Advisors
3596:Tax haven § Definitions
3318:effective corporate tax rate
3247:effective corporate tax rate
3218:
2640:
2239:Council of Economic Advisors
2159:Tax haven § Definitions
2117:
2112:), is a concern in Ireland.
2078:§ Political compromises
2057:Ireland is on all academic "
2054:, fostering tax strategies.
892:United States as a tax haven
170:Undid revision 894699401 by
18:Browse history interactively
7:
14165:Environmental globalization
14140:Anti-globalization movement
13897:and TaxNotes International.
12688:. Irish Times. 6 June 2018.
12412:Journal of Public Economics
12381:Journal of Public Economics
10359:. Irish Times. 6 July 2016.
9932:. Irish Times. 3 July 2018.
8348:"Offshore Shell Games 2017"
8042:Journal of Public Economics
8011:Journal of Public Economics
7883:Journal of Public Economics
7847:Table 1: List of Tax Havens
6933:International Monetary Fund
6710:vote is not binding on the
6304:
6150:Journal of Public Economics
6098:Journal of Public Economics
6070:Journal of Public Economics
5678:), with Ireland's expanded
5663:tools increased materially;
3802:§ OECD 1998 definition
3741:. Hines' insight that the
3523:definition of a "tax haven"
3447:definition of a "tax haven"
3442:label by invoking the 1998
3380:can be combined with Irish
3269:with ETRs of 0â2.5% (see "
2600:Dominance of U.S. companies
2579:
2524:holy grail of tax avoidance
2500:International Monetary Fund
2340:International Monetary Fund
2283:Ireland has been labeled a
1990:(2011â2017), told an Irish
10:
14997:
14313:Offshore financial centres
13565:. Reuters. 31 August 2016.
12555:. University College Cork.
12117:. April 2000. p. 17.
11877:. October 2011. p. 3.
11033:. Davy Stockbrokers. 2014.
10760:. Davy Stockbrokers. 2015.
9468:. journal.ie. 23 May 2013.
8220:City, University of London
8194:, DIW Berlin. p. 41.
8107:10.1038/s41598-017-06322-9
6778:Under Section 291A of the
6384:Apple BEPS tool in Ireland
5911:Assessment of GILTI on an
5872:
5869:Technical issues with TCJA
5804:
5659:in 2015, the use of Irish
3998:financial services firms.
3936:
3830:
3790:§ Effective tax rates
3779:§ Effective tax rates
3706:offshore financial centres
3589:
3586:HinesâRice 1994 definition
3571:Ireland is not a tax haven
3509:Subsequent definitions of
3409:
3227:
3194:, and public scrutiny via
3070:). In February 2018, the
2981:
2911:
2802:
2588:
2424:The main financial media:
2272:
2156:
2152:
2031:§ Effective tax rates
2024:§ Effective tax rates
806:Offshore financial centres
696:Repatriation tax avoidance
299:
14893:
14851:
14726:
14661:
14578:
14569:
14496:
14333:
14254:
14247:
14127:
14099:
10550:"Apple's Irish Tax Deals"
9862:"Is Ireland a tax haven?"
9503:10.1007/s10797-012-9250-z
8246:United Nations University
7445:percent of tax haven GDP.
6935:. June 2018. p. 20.
6929:"Ireland:Selected Issues"
6491:offshore financial centre
6237:American Economic Journal
6216:Qing Hong, Michael Smart
5854:company are less obvious"
5770:U.S. exorbitant privilege
5682:("CAIA") BEPS tool (the "
5601:to a "territorial" model;
5568:
3871:University College Dublin
3784:"Second, the role of the
3515:offshore financial centre
3386:§ Domestic tax tools
3055:Central Statistics Office
2784:upgraded the little-used
2505:offshore financial centre
2496:Financial Stability Forum
2462:G20 economy, Brazil, who
2268:
2217:offshore financial centre
1271:Financial transaction tax
361:Property tax equalization
310:Offshore financial centre
205:
202:
124:
86:
14155:Democratic globalization
13689:European Economic Review
13653:Cornell University Press
10684:. Department of Finance.
9482:Weyzig, Francis (2013).
8457:. US Senate. p. 3.
8123:. CORPNET. 24 July 2017.
7743:Tax Havens by Most Cited
6693:Ireland was listed as a
6596:exorbitant tax privilege
6510:The 0% rate is from the
6476:
6209:European Economic Review
5766:exorbitant tax privilege
5733:Source of contradictions
3992:corporate tax inversions
3721:Distortion of GDP/GNP.
3312:Two of the world's main
3234:The Irish State refutes
3141:Central Bank Secrecy Act
2940:Central Bank Secrecy Act
2882:U.S. corporate tax rates
2459:Some leading economists;
1622:Tax revenue to GDP ratio
1281:Currency transaction tax
862:Liechtenstein tax affair
14941:Corporate tax avoidance
14437:Investor-state disputes
14390:Illicit financial flows
14234:Political globalization
14182:Global financial system
13917:Harvard Business Review
13841:. IMF. 2013. p. 4.
13754:. Reuters. 31 May 2013.
12526:CESifo Economic Studies
12060:"History of Tax Havens"
10613:"Tax Reform: Round One"
10153:"Tracking Tax Runaways"
9970:University College Cork
9968:. Economic Incentives,
6839:House of the Oireachtas
6695:manufacturing tax haven
6423:Single malt arrangement
6413:Irish tax-free vehicles
6347:Criticism of Apple Inc.
5834:Harvard Business Review
5740:Financial Secrecy Index
5618:Apparent contradictions
3553:EU 2017 tax haven lists
3543:Financial Secrecy Index
3182:Commentators note the "
3137:Central Bank of Ireland
3130:Tax haven investigator
3116:Central Bank of Ireland
3072:Central Bank of Ireland
3043:put on the green jersey
2988:Put on the green jersey
2944:Central Bank of Ireland
2932:Central Bank of Ireland
2868:Experts expect the U.S
2839:âŹ13 billion EU tax fine
2782:Central Bank of Ireland
2632:Central Bank of Ireland
2604:Gross Operating Surplus
1996:put on the green jersey
1329:Permanent establishment
1324:Exchange of Information
827:Financial Secrecy Index
478:Medical savings account
85:
14946:International taxation
14778:Christopher Chase-Dunn
14546:Primitive accumulation
14229:Military globalization
14160:Economic globalization
14145:Cultural globalization
13548:. OECD. January 2017.
13112:HM Revenue and Customs
12926:. Irish Revenue. 2010.
12079:. Oxfam. 30 June 2017.
12062:. History and Policy.
10726:. KPMG. November 2015.
10721:"KPMG Ireland: QIAIFs"
10636:Ben Harris (economist)
10205:. Economic Incentives.
8274:Trinity College Dublin
7813:Table 1: 52 Tax Havens
7735:"IDEAS/RePEc Database"
7049:Cite journal requires
6581:Both the IMF, and the
6493:" ("OFC") and also a "
6443:analysis of tax havens
6390:replaced Irish GDP/GNP
6357:Criticism of Microsoft
5968:
5866:
5816:
5632:Ireland's most famous
5582:From the above table:
4119:, have been enhanced.
4093:
4067:
3967:
3955:
3908:
3874:
3846:
3843:Trinity College Dublin
3824:
3622:
3428:
3377:
3363:
3316:, estimated Ireland's
3309:
3296:
3153:Central Statistics Act
3127:
3109:
3012:
3007:(r), architect of the
2834:
2822:
2799:Green Jersey BEPS tool
2724:contract manufacturing
2708:
2622:" for tax havens and "
2611:
2577:
2378:The 2013 LevinâMcCain
2316:(2013, 2014 and 2018);
2183:
2003:
1224:Vehicle miles traveled
843:Ireland as a tax haven
657:Private tax collection
14961:Offshore magic circle
12500:University of Chicago
11964:Revenue Commissioners
11372:A key architect was
10644:Brookings Institution
8141:. 25 September 2017.
7675:. 13 September 2018.
7160:. 10 September 2018.
6912:Revenue Commissioners
6893:. 13 September 2013.
6583:Conduit and Sink OFCs
6447:Panama as a tax haven
6441:Conduit and Sink OFCs
6352:Criticism of Facebook
6154:93 (11-12) 1261-1270
5954:
5848:
5814:
5781:1994 HinesâRice paper
5744:secrecy jurisdictions
5715:Tax haven economist,
5710:German Lizenzschranke
4140:offshore magic circle
4075:
4054:
4046:intellectual property
3961:
3946:
3895:
3868:
3840:
3813:
3766:Revenue Commissioners
3686:1994 HinesâRice paper
3639:1994 HinesâRice paper
3619:Tax Cuts and Jobs Act
3611:1994 HinesâRice paper
3605:
3500:§ External links
3466:brass plate companies
3433:tax haven definitions
3421:
3400:Department of Finance
3364:
3346:
3302:
3293:Revenue Commissioners
3279:
3184:plausible deniability
3177:Department of Finance
3169:Revenue Commissioners
3161:Revenue Commissioners
3145:Revenue Commissioners
3135:are regulated by the
3114:
3092:
2995:
2960:Offshore magic circle
2954:Luxembourg, the main
2828:
2816:
2751:Debtâbased BEPS tools
2689:
2653:intellectual property
2624:quantitative measures
2598:
2563:
2349:, and Ireland itself;
2336:Conduit and Sink OFCs
2312:(2008 and 2009), and
2215:listed Ireland as an
2198:in February 1994, to
2166:
2139:offshore magic circle
2052:§ Captured state
1985:
897:Panama as a tax haven
849:Ireland v. Commission
817:Conduit and sink OFCs
812:Offshore magic circle
733:Unreported employment
14843:Immanuel Wallerstein
14504:Capital accumulation
14370:Endangered languages
13911:(26 December 2017).
13058:. Irish Times. 2018.
12156:. Collins Dictionary
11981:Review. p. 403.
11966:) (September 2013).
11856:. 29 December 2017.
11529:(13 February 2015).
11045:"Irish SPV Taxation"
9866:Richard Boyd Barrett
8894:(2 September 2016).
8304:. 11 November 2015.
7941:10.1257/jep.28.4.121
6534:leprechaun economics
6437:Debt-based BEPS tool
6382:Leprechaun economics
6102:93 (9-10) 1058-1068
5915:basis rather than a
5892:scheme (i.e Apple's
5725:corporate tax havens
5672:leprechaun economics
5592:leprechaun economics
3980:leprechaun economics
3888:World Economic Forum
3714:corporate tax havens
3712:and emerging modern
3539:secrecy jurisdiction
3406:OECD 1998 definition
3209:Cambridge University
3088:corporate tax havens
3051:leprechaun economics
3033:tool to replace the
2984:Leprechaun economics
2844:leprechaun economics
2809:Leprechaun economics
2692:leprechaun economics
2585:Global U.S. BEPS hub
2308:(1994, 2007, 2010),
2100:), or Ireland (e.g.
2048:corporate tax system
2009:has been labelled a
1893:United Arab Emirates
1635:Individual Countries
1344:Foreign revenue rule
1136:Inheritance (estate)
855:Leprechaun economics
14915:Business portal
14474:Transnational crime
14380:Forced displacement
14365:Economic inequality
14239:Trade globalization
14135:Alter-globalization
13600:Matheson (law firm)
13582:Tax Justice Network
13448:The Financial Times
12595:. 4 November 2009.
12593:The Financial Times
12492:Dhammika Dharmapala
12359:. 17 October 2017.
12280:. 19 January 2018.
11898:Tax Justice Network
11896:Alex Cobham of the
11419:Matheson (law firm)
11317:. 29 November 2016.
11315:Matheson (law firm)
11214:Tax Justice Network
10921:. Irish Independent
10779:Matheson (law firm)
10530:Tax Justice Network
10252:Tax Justice Network
9882:. 20 December 2018.
9009:(8 November 2017).
8962:The Washington Post
8956:(22 October 2017).
8595:Wall Street Journal
8330:Tax Justice Network
8302:Tax Justice Network
8099:2017NatSR...7.6246G
7890:(9â10): 1058â1068.
7867:Dhammika Dharmapala
7829:Dhammika Dharmapala
7513:Tax Justice Network
7284:(6 February 2019).
6914:. 3 September 2018.
6708:European Parliament
6463:Dhammika Dharmapala
6405:Matheson (law firm)
6394:Green jersey agenda
6372:Corporate tax haven
6342:Criticism of Google
6183:Dhammika Dharmapala
6106:Dhammika Dharmapala
6014:
5881:corporate tax haven
5761:aggregate worldwide
5721:corporate tax haven
5624:corporate tax haven
5599:U.K. transformation
5315:Peninsula Petroleum
5174:Kingston Technology
5120:Abbott Laboratories
4980:Mallinckrodt Pharma
4590:Smurfit Kappa Group
4152:
4149:
4117:§ Green Jersey
4050:IPâBased BEPS tools
3988:U.K. transformation
3562:list from CORPNET.
3547:Tax Justice Network
3527:Tax Justice Network
3519:corporate tax haven
3486:Tax haven academic
3263:IPâbased BEPS tools
3261:"), as well as the
3224:Effective tax rates
3120:public tax scandals
3082:The June 2017 OECD
3041:), he was told to "
2720:IPâbased BEPS tools
2649:IPâbased BEPS tools
2602:: Irish corporate
2477:list of tax havens.
2471:European Parliament
2434:Wall Street Journal
2354:Tax Justice Network
2310:Dhammika Dharmapala
2289:corporate tax haven
2207:In April 2000, the
2172:EU Tax Commissioner
2015:corporate tax haven
1932:Business portal
1627:Tax rates in Europe
1497:Tax Justice Network
1443:Dhammika Dharmapala
946:Airport improvement
754:Transfer mispricing
545:Distribution of Tax
317:Part of a series on
306:Corporate tax haven
178:) Obvious Vandalism
145:Wilhelm von Freiben
14956:Offshore law firms
14688:Andre Gunder Frank
14462:Race to the bottom
14452:NorthâSouth divide
14170:Global citizenship
13811:Wharton University
13785:John D. FitzGerald
13602:. 8 November 2017.
13133:James R. Hines Jr.
12457:10.1093/qje/qjt012
12058:(1 October 2009).
11441:Palgrave Macmillan
11121:Walkers (law firm)
9918:. 18 October 2017.
9900:. 6 December 2017.
8607:primary resident:
8077:Scientific Reports
8033:James R. Hines Jr.
7871:James R. Hines Jr.
7799:"Treasure Islands"
7795:James R. Hines Jr.
7759:James R. Hines Jr.
7578:10.1093/qje/qjt012
7425:James R. Hines Jr.
7076:"Treasure Islands"
7072:James R. Hines Jr.
6638:Also known as the
6555:EU introduced the
6457:James R. Hines Jr.
6431:IP-based BEPS tool
6425:IP-based BEPS tool
6419:IP-based BEPS tool
6294:James R. Hines Jr.
6244:Niels Johannesen,
6130:128 (3) 1321-1364
6082:James R. Hines Jr.
6053:James R. Hines Jr.
6008:
5970:In February 2019,
5963:James R. Hines Jr.
5917:country-by-country
5817:
5789:James R. Hines Jr.
4150:
4147:
4003:James R. Hines Jr.
3968:
3956:
3875:
3847:
3827:Unique talent base
3673:(2008, 2009), and
3635:major 7 tax havens
3631:James R. Hines Jr.
3623:
3607:James R. Hines Jr.
3576:On 27 March 2019,
3488:James R. Hines Jr.
3429:
3360:" (30 August 2016)
3354:Margrethe Vestager
3322:James R. Hines Jr.
3310:
3305:Margrethe Vestager
3297:
3271:effective tax rate
3201:In February 2019,
3147:. Similarly, the
3128:
3094:Global legal firm
3063:IPâbased BEPS tool
3061:scheme rules, the
3013:
2908:Domestic tax tools
2896:, Chairman of the
2835:
2823:
2759:Shadow Banking OFC
2709:
2703:& Cole Frank (
2680:effective tax rate
2612:
2371:, and 2015 by the
2306:James R. Hines Jr.
2184:
2145:, and 5th largest
2143:Shadow Banking OFC
2004:
1533:Eight per thousand
1448:James R. Hines Jr.
1339:European Union FTT
356:Government revenue
140:
97:
14923:
14922:
14889:
14888:
14748:K. Anthony Appiah
14743:Daniele Archibugi
14492:
14491:
14281:COVID-19 pandemic
14187:Global governance
13813:. 24 October 2016
13170:Irish Independent
12551:(29 April 2013).
11744:. February 2018.
11742:Maples and Calder
11208:(November 2015).
11139:Maples and Calder
10508:, Working Papers.
10201:(19 March 2015).
10099:. The Times U.K.
9745:(16 April 2016).
9606:Diarmuid Ferriter
9561:Irish Independent
8332:. November 2014.
8035:(February 2006).
8031:; C Fritz Foley;
7831:(December 2008).
7673:Irish Independent
6891:Irish Independent
6302:
6301:
6282:Treasure Islands
6160:, John D. Wilson
6080:, C Fritz Foley,
5580:
5579:
4773:Boston Scientific
3809:Irish Independent
3560:Top 20 tax havens
3541:and creating the
3295:in 1991 and 2007.
3068:Section 110 abuse
2972:Maples and Calder
2968:Maples and Calder
2771:Section 110 abuse
2517:tax avoidance hub
2061:", including the
1980:
1979:
1915:
1914:
1511:
1510:
1503:Tax Policy Center
1246:Negative (income)
1022:Environmental tax
904:
903:
822:Financial centres
642:Tax investigation
580:
579:
448:Tax harmonization
288:
126:
88:
68:
14988:
14913:
14912:
14901:
14900:
14854:
14763:Jean Baudrillard
14731:
14678:Giovanni Arrighi
14666:
14623:Branko MilanoviÄ
14603:Jagdish Bhagwati
14581:
14576:
14575:
14467:pollution havens
14432:Invasive species
14336:
14257:
14252:
14251:
14202:Global workforce
14112:
14111:
14086:
14079:
14072:
14063:
14062:
14026:
14025:
14014:
14008:
14007:
14000:
13994:
13993:
13986:
13980:
13979:
13971:
13965:
13964:
13962:profit-shifting.
13951:(30 July 2018).
13945:
13939:
13938:
13931:
13925:
13924:
13905:
13899:
13898:
13886:
13880:
13879:
13868:
13862:
13861:
13849:
13843:
13842:
13840:
13832:
13823:
13822:
13820:
13818:
13803:
13797:
13796:
13781:
13775:
13774:
13762:
13756:
13755:
13748:
13742:
13741:
13734:
13728:
13727:
13721:
13712:
13706:
13705:
13685:
13676:
13667:
13666:
13635:
13629:
13628:
13622:
13610:
13604:
13603:
13592:
13586:
13585:
13573:
13567:
13566:
13559:
13553:
13552:
13547:
13539:
13533:
13532:
13525:
13519:
13518:
13512:
13504:
13498:
13497:
13490:
13484:
13483:
13476:
13470:
13469:
13462:
13456:
13455:
13439:
13433:
13432:
13425:
13419:
13416:
13410:
13409:
13398:
13392:
13391:
13379:
13370:
13369:
13362:
13356:
13355:
13348:
13342:
13341:
13335:
13330:
13328:
13320:
13305:
13296:
13290:
13289:
13273:
13263:
13257:
13256:
13249:
13243:
13242:
13235:
13229:
13228:
13221:
13212:
13211:
13199:
13193:
13192:
13180:
13174:
13173:
13161:
13155:
13154:
13129:
13120:
13119:
13109:
13100:
13094:
13093:
13086:
13077:
13076:
13069:
13060:
13059:
13052:
13037:
13036:
13030:
13022:
13016:
13015:
13007:
13001:
13000:
12993:
12987:
12986:
12979:
12973:
12972:
12965:
12959:
12958:
12951:
12945:
12944:
12942:
12934:
12928:
12927:
12925:
12917:
12911:
12910:
12903:
12897:
12896:
12889:
12883:
12882:
12872:
12866:
12865:
12855:
12849:
12848:
12841:
12835:
12834:
12824:
12818:
12817:
12810:
12804:
12803:
12796:
12790:
12789:
12782:
12776:
12775:
12768:
12762:
12761:
12750:
12744:
12743:
12736:
12730:
12729:
12719:
12713:
12712:
12701:
12690:
12689:
12682:
12671:
12670:
12663:
12657:
12656:
12645:
12636:
12635:
12624:
12618:
12617:
12607:
12601:
12600:
12585:
12579:
12578:
12574:(13 June 2018).
12563:
12557:
12556:
12541:
12535:
12534:
12522:
12513:
12507:
12506:
12488:
12482:
12481:
12475:
12470:
12468:
12460:
12450:
12441:(3): 1321â1364.
12423:
12417:
12416:
12408:
12396:
12390:
12389:
12371:
12365:
12364:
12354:
12346:
12335:
12334:
12328:
12327:|publisher=
12323:
12321:
12313:
12308:
12306:
12291:
12285:
12284:
12278:The Sunday Times
12270:
12264:
12263:
12252:
12246:
12245:
12238:
12232:
12231:
12220:
12214:
12213:
12206:
12200:
12199:
12192:
12186:
12185:
12175:
12169:
12168:
12163:
12161:
12150:
12144:
12143:
12129:
12123:
12122:
12112:
12104:
12098:
12097:
12095:
12087:
12081:
12080:
12073:
12067:
12066:
12052:
12046:
12045:
12035:
12026:
12017:
12016:
12006:
12000:
11999:
11989:
11983:
11982:
11972:
11962:); Keith Walsh (
11955:
11944:
11943:
11930:
11924:
11923:
11918:
11910:
11904:
11903:
11888:
11879:
11878:
11876:
11868:
11862:
11861:
11850:
11844:
11843:
11841:
11839:
11834:. 30 August 2016
11824:
11813:
11812:
11802:
11796:
11795:
11789:
11781:
11775:
11774:
11764:
11756:
11750:
11749:
11734:
11728:
11727:
11720:
11714:
11713:
11706:
11700:
11699:
11692:
11686:
11685:
11678:
11672:
11671:
11661:
11655:
11654:
11644:
11638:
11637:
11635:
11627:
11621:
11620:
11609:
11603:
11602:
11591:
11585:
11584:
11578:
11577:|publisher=
11573:
11571:
11563:
11561:
11559:
11544:
11538:
11537:
11522:
11516:
11515:
11512:Nicholas Shaxson
11504:
11498:
11497:
11487:
11481:
11480:
11473:
11467:
11466:
11451:
11445:
11444:
11433:Nicholas Shaxson
11429:
11423:
11422:
11416:
11408:
11399:
11398:
11396:
11388:
11379:
11378:
11359:
11353:
11352:
11345:
11336:
11335:
11333:
11325:
11319:
11318:
11307:
11298:
11297:
11290:
11284:
11283:
11282:. 25 April 2018.
11272:
11266:
11265:
11245:
11239:
11238:
11227:
11221:
11220:
11206:Nicholas Shaxson
11202:
11196:
11195:
11188:
11182:
11181:
11174:
11168:
11167:
11161:
11153:
11147:
11146:
11131:
11125:
11124:
11113:
11107:
11106:
11096:
11090:
11089:
11078:
11072:
11071:
11069:
11061:
11055:
11054:
11049:
11041:
11035:
11034:
11027:
11021:
11020:
11010:
11004:
11003:
10993:
10987:
10986:
10976:Nicholas Shaxson
10972:
10966:
10965:
10958:
10952:
10951:
10945:
10940:
10938:
10930:
10928:
10926:
10914:
10908:
10907:
10896:
10890:
10889:
10879:
10873:
10872:
10865:
10856:
10855:
10844:
10838:
10837:
10831:
10823:
10817:
10816:
10806:
10797:
10796:
10789:
10783:
10782:
10776:
10768:
10762:
10761:
10759:
10751:
10745:
10744:
10742:
10734:
10728:
10727:
10725:
10717:
10711:
10710:
10702:(18 July 2018).
10695:
10686:
10685:
10683:
10677:(30 June 2017).
10668:
10662:
10661:
10654:
10648:
10647:
10632:
10621:
10620:
10617:Harvard Magazine
10605:
10594:
10593:
10586:
10575:
10574:
10572:
10564:
10558:
10557:
10545:
10534:
10533:
10521:
10510:
10509:
10503:
10491:
10482:
10481:
10474:
10463:
10462:
10451:
10445:
10444:
10437:
10431:
10430:
10423:
10417:
10416:
10409:
10403:
10402:
10395:
10389:
10388:
10381:
10375:
10374:
10367:
10361:
10360:
10353:
10347:
10346:
10341:
10333:
10324:
10323:
10316:
10310:
10309:
10302:
10296:
10295:
10288:
10282:
10281:
10266:
10260:
10259:
10254:. 28 June 2018.
10244:
10238:
10237:
10230:
10221:
10220:
10213:
10207:
10206:
10191:
10185:
10184:
10177:
10171:
10170:
10163:
10157:
10156:
10149:
10138:
10137:
10130:
10119:
10118:
10111:
10105:
10104:
10088:
10082:
10081:
10063:
10052:
10051:
10041:
10029:
10023:
10022:
10012:
10006:
10005:
9998:
9992:
9991:
9984:
9978:
9977:
9964:(18 June 2018).
9954:
9948:
9947:
9940:
9934:
9933:
9926:
9920:
9919:
9908:
9902:
9901:
9890:
9884:
9883:
9876:
9870:
9869:
9868:TD. August 2013.
9858:
9852:
9851:
9850:TD. 29 May 2013.
9840:
9834:
9833:
9827:
9826:|publisher=
9822:
9820:
9812:
9806:
9804:
9789:
9783:
9782:
9776:
9775:|publisher=
9771:
9769:
9761:
9759:
9757:
9739:
9733:
9732:
9726:
9725:|publisher=
9721:
9719:
9711:
9709:
9707:
9692:
9686:
9685:
9679:
9678:|publisher=
9674:
9672:
9664:
9648:
9642:
9641:
9635:
9634:|publisher=
9630:
9628:
9620:
9608:(16 June 2018).
9602:
9596:
9595:
9589:
9588:|publisher=
9584:
9582:
9574:
9569:
9567:
9552:
9546:
9545:
9537:
9531:
9530:
9524:
9519:
9517:
9509:
9488:
9479:
9470:
9469:
9462:
9456:
9455:
9448:
9442:
9441:
9430:
9424:
9423:
9412:
9406:
9405:
9395:
9386:
9385:
9379:
9378:|publisher=
9374:
9372:
9364:
9362:
9360:
9345:
9339:
9338:
9332:
9331:|publisher=
9327:
9325:
9317:
9315:
9313:
9298:
9292:
9291:
9285:
9284:|publisher=
9280:
9278:
9270:
9265:
9263:
9248:
9242:
9241:
9235:
9234:|publisher=
9230:
9228:
9220:
9215:
9213:
9202:
9196:
9195:
9188:
9182:
9181:
9174:
9168:
9167:
9166:. 20 March 2017.
9156:
9150:
9149:
9143:
9142:|publisher=
9138:
9136:
9128:
9126:
9124:
9112:(12 June 2018).
9110:Yanis Varoufakis
9106:
9100:
9099:
9093:
9092:|publisher=
9088:
9086:
9078:
9073:
9071:
9056:
9050:
9049:
9043:
9042:|publisher=
9038:
9036:
9028:
9023:
9021:
9003:
8997:
8996:
8990:
8989:|publisher=
8985:
8983:
8975:
8970:
8968:
8954:Lawrence Summers
8950:
8944:
8943:
8937:
8936:|publisher=
8931:
8925:
8920:
8918:
8910:
8908:
8906:
8888:
8882:
8881:
8875:
8874:|publisher=
8870:
8868:
8860:
8858:
8856:
8841:
8835:
8834:
8828:
8827:|publisher=
8823:
8821:
8813:
8811:
8809:
8794:
8785:
8784:
8778:
8773:
8771:
8763:
8757:
8755:
8738:
8732:
8731:
8725:
8724:|publisher=
8720:
8718:
8710:
8705:
8703:
8688:
8682:
8681:
8675:
8674:|publisher=
8670:
8668:
8660:
8658:
8656:
8641:
8635:
8634:
8628:
8627:|publisher=
8623:
8621:
8613:
8603:
8601:
8586:
8580:
8579:
8577:
8575:
8570:. Bloomberg News
8563:
8554:
8553:
8547:
8546:|publisher=
8542:
8540:
8532:
8527:
8525:
8510:
8504:
8503:
8492:
8483:
8482:
8472:
8463:
8462:
8450:
8441:
8440:
8429:
8423:
8422:
8417:
8409:
8400:
8399:
8392:
8386:
8385:
8378:
8372:
8371:
8361:
8355:
8354:
8352:
8344:
8338:
8337:
8327:
8319:
8310:
8309:
8298:Nicholas Shaxson
8290:
8281:
8280:
8271:
8262:
8253:
8252:
8243:
8234:
8228:
8227:
8217:
8205:
8199:
8198:
8189:
8180:
8174:
8173:
8153:
8147:
8146:
8131:
8125:
8124:
8117:
8111:
8110:
8092:
8068:
8062:
8061:
8025:
8016:
8015:
8007:
7995:
7986:
7985:
7975:
7966:
7965:
7955:
7949:
7948:
7924:
7912:
7903:
7902:
7879:
7863:
7850:
7849:
7825:
7816:
7815:
7791:
7778:
7777:
7767:
7755:
7746:
7745:
7731:
7712:
7711:
7702:
7693:
7680:
7679:
7665:
7659:
7658:
7628:
7615:
7614:
7609:
7603:(4 April 2012).
7597:
7586:
7585:
7571:
7562:(3): 1321â1364.
7551:
7539:
7524:
7523:
7510:
7501:
7484:
7483:
7465:
7448:
7447:
7433:
7421:
7402:
7401:
7392:
7383:
7382:
7375:
7364:
7363:
7353:
7344:
7343:
7333:
7322:
7321:
7315:
7314:|publisher=
7310:
7308:
7300:
7298:
7296:
7274:
7265:
7264:
7252:
7241:
7240:
7234:
7233:|publisher=
7229:
7227:
7219:
7214:
7212:
7197:
7186:
7185:
7179:
7178:|publisher=
7174:
7172:
7164:
7150:
7133:
7132:
7119:(5): 1283â1316.
7105:
7094:
7093:
7068:
7059:
7058:
7052:
7047:
7045:
7037:
7031:
7019:
6998:
6997:
6986:
6971:
6970:
6965:. 23 July 2013.
6955:
6940:
6939:
6925:
6916:
6915:
6904:
6898:
6897:
6883:
6877:
6876:
6870:
6869:|publisher=
6865:
6863:
6855:
6847:
6845:
6830:
6810:
6806:
6800:
6793:
6787:
6776:
6770:
6766:
6760:
6757:
6751:
6744:
6738:
6734:
6725:
6721:
6715:
6704:
6698:
6691:
6682:
6678:
6672:
6668:
6662:
6659:
6653:
6636:
6630:
6627:
6616:
6609:
6603:
6592:
6586:
6579:
6573:
6570:
6561:
6546:
6537:
6522:BEPS tools; the
6508:
6502:
6487:
6429:CAIA arrangement
6399:Feargal O'Rourke
6335:
6333:Companies portal
6330:
6329:
6328:
6321:
6316:
6315:
6314:
6232:
6204:
6049:109 (1) 149-182
6015:
6007:
6004:
5966:
5944:As discussed in
5864:
5511:
5507:
5505:
5504:
5436:
5432:
5430:
5429:
5404:
5400:
5398:
5397:
5372:
5368:
5366:
5365:
5298:
5294:
5292:
5291:
5266:
5262:
5260:
5259:
5189:
5185:
5183:
5182:
5135:
5131:
5129:
5128:
5103:
5099:
5097:
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5043:
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4995:
4991:
4989:
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4897:
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4861:
4859:
4858:
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4752:
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4718:
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4648:
4644:
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4572:
4568:
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4540:
4536:
4534:
4533:
4508:
4504:
4502:
4501:
4476:
4472:
4470:
4469:
4444:
4440:
4438:
4437:
4412:
4408:
4406:
4405:
4358:
4354:
4352:
4351:
4326:
4322:
4320:
4319:
4294:
4290:
4288:
4287:
4262:
4258:
4256:
4255:
4208:
4204:
4202:
4201:
4153:
4146:
4091:
4065:
4032:tools (e.g. the
3906:
3822:
3625:The first major
3603:
3567:Pierre Moscovici
3535:tax transparency
3502:). Because the
3419:
3375:
3361:
3132:Nicholas Shaxson
3107:
3005:Feargal O'Rourke
2962:law firms (e.g.
2805:CAIA arrangement
2767:orphan structure
2728:transfer pricing
2575:
2515:, used the term
2513:Feargal O'Rourke
2498:("FSF") and the
2409:Nicholas Shaxson
2342:journal in 2018;
2319:Other important
2228:Pierre Moscovici
2168:Pierre Moscovici
2044:Section 110 SPVs
1972:
1965:
1958:
1944:Money portal
1942:
1941:
1940:
1930:
1929:
1606:
1605:
1427:
1426:
1334:Transfer pricing
1314:Tax equalization
1288:
1231:Corporate profit
867:Luxembourg Leaks
801:Corporate havens
680:
679:
496:
495:
333:
314:
313:
192:
191:
179:
163:
158:
139:
134:
116:
111:
96:
69:
60:
59:
57:
52:
50:
42:
39:
21:
19:
14996:
14995:
14991:
14990:
14989:
14987:
14986:
14985:
14926:
14925:
14924:
14919:
14907:
14885:
14866:Thomas Friedman
14852:
14847:
14798:Anthony Giddens
14773:Manuel Castells
14738:Arjun Appadurai
14729:
14727:
14722:
14664:
14662:
14657:
14653:Joseph Stiglitz
14593:Richard Baldwin
14579:
14571:
14565:
14524:Fiscal localism
14488:
14442:McDonaldization
14360:Development aid
14334:
14329:
14298:Multilingualism
14293:Labor arbitrage
14269:Climate justice
14255:
14243:
14197:Global politics
14150:Deglobalization
14123:
14095:
14090:
14059:
14035:
14030:
14029:
14016:
14015:
14011:
14002:
14001:
13997:
13988:
13987:
13983:
13972:
13968:
13946:
13942:
13933:
13932:
13928:
13906:
13902:
13887:
13883:
13869:
13865:
13850:
13846:
13838:
13834:
13833:
13826:
13816:
13814:
13805:
13804:
13800:
13791:. Irish Times.
13787:(6 July 2018).
13782:
13778:
13763:
13759:
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13749:
13745:
13736:
13735:
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13719:
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13709:
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13677:
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13663:
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13607:
13594:
13593:
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13574:
13570:
13561:
13560:
13556:
13545:
13541:
13540:
13536:
13527:
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13522:
13510:
13506:
13505:
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13492:
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13477:
13473:
13464:
13463:
13459:
13440:
13436:
13427:
13426:
13422:
13417:
13413:
13400:
13399:
13395:
13388:Financial Times
13380:
13373:
13364:
13363:
13359:
13350:
13349:
13345:
13333:
13331:
13322:
13321:
13309:UCLA Law Review
13303:
13297:
13293:
13286:
13271:
13265:
13264:
13260:
13251:
13250:
13246:
13237:
13236:
13232:
13223:
13222:
13215:
13200:
13196:
13181:
13177:
13162:
13158:
13130:
13123:
13107:
13101:
13097:
13088:
13087:
13080:
13071:
13070:
13063:
13054:
13053:
13040:
13028:
13024:
13023:
13019:
13008:
13004:
12995:
12994:
12990:
12981:
12980:
12976:
12967:
12966:
12962:
12953:
12952:
12948:
12940:
12936:
12935:
12931:
12923:
12919:
12918:
12914:
12905:
12904:
12900:
12891:
12890:
12886:
12874:
12873:
12869:
12857:
12856:
12852:
12843:
12842:
12838:
12826:
12825:
12821:
12812:
12811:
12807:
12798:
12797:
12793:
12784:
12783:
12779:
12770:
12769:
12765:
12752:
12751:
12747:
12738:
12737:
12733:
12721:
12720:
12716:
12708:. Irish Times.
12702:
12693:
12684:
12683:
12674:
12665:
12664:
12660:
12647:
12646:
12639:
12626:
12625:
12621:
12609:
12608:
12604:
12587:
12586:
12582:
12564:
12560:
12542:
12538:
12520:
12514:
12510:
12489:
12485:
12473:
12471:
12462:
12461:
12448:10.1.1.371.3828
12429:(August 2013).
12424:
12420:
12406:
12397:
12393:
12372:
12368:
12352:
12348:
12347:
12338:
12326:
12324:
12315:
12314:
12304:
12302:
12301:. 26 March 2019
12293:
12292:
12288:
12272:
12271:
12267:
12254:
12253:
12249:
12240:
12239:
12235:
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12221:
12217:
12208:
12207:
12203:
12194:
12193:
12189:
12177:
12176:
12172:
12159:
12157:
12152:
12151:
12147:
12137:Financial Times
12131:
12130:
12126:
12110:
12106:
12105:
12101:
12093:
12089:
12088:
12084:
12075:
12074:
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12053:
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11991:
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11847:
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11826:
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11816:
11804:
11803:
11799:
11787:
11783:
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11762:
11758:
11757:
11753:
11736:
11735:
11731:
11722:
11721:
11717:
11708:
11707:
11703:
11694:
11693:
11689:
11680:
11679:
11675:
11663:
11662:
11658:
11646:
11645:
11641:
11633:
11629:
11628:
11624:
11611:
11610:
11606:
11593:
11592:
11588:
11576:
11574:
11565:
11564:
11557:
11555:
11545:
11541:
11533:. Irish Times.
11523:
11519:
11506:
11505:
11501:
11489:
11488:
11484:
11475:
11474:
11470:
11453:
11452:
11448:
11430:
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11360:
11356:
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11301:
11292:
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11287:
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11224:
11203:
11199:
11190:
11189:
11185:
11176:
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11133:
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11128:
11115:
11114:
11110:
11098:
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11093:
11080:
11079:
11075:
11067:
11063:
11062:
11058:
11047:
11043:
11042:
11038:
11029:
11028:
11024:
11012:
11011:
11007:
10995:
10994:
10990:
10982:. Irish Times.
10978:(29 May 2013).
10973:
10969:
10960:
10959:
10955:
10944:|dead-url=
10943:
10941:
10932:
10931:
10924:
10922:
10915:
10911:
10898:
10897:
10893:
10881:
10880:
10876:
10867:
10866:
10859:
10846:
10845:
10841:
10829:
10825:
10824:
10820:
10808:
10807:
10800:
10791:
10790:
10786:
10774:
10770:
10769:
10765:
10757:
10753:
10752:
10748:
10740:
10736:
10735:
10731:
10723:
10719:
10718:
10714:
10698:Seamus Coffey,
10696:
10689:
10681:
10669:
10665:
10656:
10655:
10651:
10638:(25 May 2018).
10633:
10624:
10606:
10597:
10588:
10587:
10578:
10570:
10566:
10565:
10561:
10546:
10537:
10522:
10513:
10501:
10492:
10485:
10476:
10475:
10466:
10453:
10452:
10448:
10439:
10438:
10434:
10425:
10424:
10420:
10411:
10410:
10406:
10397:
10396:
10392:
10383:
10382:
10378:
10369:
10368:
10364:
10355:
10354:
10350:
10339:
10335:
10334:
10327:
10318:
10317:
10313:
10304:
10303:
10299:
10290:
10289:
10285:
10276:. 4 July 2018.
10268:
10267:
10263:
10246:
10245:
10241:
10232:
10231:
10224:
10215:
10214:
10210:
10192:
10188:
10179:
10178:
10174:
10165:
10164:
10160:
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10150:
10141:
10132:
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10122:
10113:
10112:
10108:
10089:
10085:
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10055:
10039:
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10014:
10013:
10009:
10000:
9999:
9995:
9986:
9985:
9981:
9955:
9951:
9942:
9941:
9937:
9928:
9927:
9923:
9910:
9909:
9905:
9892:
9891:
9887:
9878:
9877:
9873:
9860:
9859:
9855:
9842:
9841:
9837:
9825:
9823:
9814:
9813:
9802:
9800:
9790:
9786:
9774:
9772:
9763:
9762:
9755:
9753:
9740:
9736:
9724:
9722:
9713:
9712:
9705:
9703:
9693:
9689:
9677:
9675:
9666:
9665:
9649:
9645:
9633:
9631:
9622:
9621:
9603:
9599:
9587:
9585:
9576:
9575:
9565:
9563:
9553:
9549:
9538:
9534:
9522:
9520:
9511:
9510:
9486:
9480:
9473:
9464:
9463:
9459:
9450:
9449:
9445:
9432:
9431:
9427:
9414:
9413:
9409:
9397:
9396:
9389:
9377:
9375:
9366:
9365:
9358:
9356:
9346:
9342:
9330:
9328:
9319:
9318:
9311:
9309:
9299:
9295:
9283:
9281:
9272:
9271:
9261:
9259:
9249:
9245:
9233:
9231:
9222:
9221:
9211:
9209:
9204:
9203:
9199:
9190:
9189:
9185:
9176:
9175:
9171:
9158:
9157:
9153:
9141:
9139:
9130:
9129:
9122:
9120:
9107:
9103:
9091:
9089:
9080:
9079:
9069:
9067:
9057:
9053:
9041:
9039:
9030:
9029:
9019:
9017:
9004:
9000:
8988:
8986:
8977:
8976:
8966:
8964:
8951:
8947:
8935:
8933:
8923:
8921:
8912:
8911:
8904:
8902:
8892:Joseph Stiglitz
8889:
8885:
8873:
8871:
8862:
8861:
8854:
8852:
8842:
8838:
8826:
8824:
8815:
8814:
8807:
8805:
8803:Washington Post
8795:
8788:
8776:
8774:
8765:
8764:
8753:
8751:
8739:
8735:
8723:
8721:
8712:
8711:
8701:
8699:
8697:Financial Times
8689:
8685:
8673:
8671:
8662:
8661:
8654:
8652:
8642:
8638:
8626:
8624:
8615:
8614:
8599:
8597:
8587:
8583:
8573:
8571:
8564:
8557:
8545:
8543:
8534:
8533:
8523:
8521:
8511:
8507:
8494:
8493:
8486:
8474:
8473:
8466:
8451:
8444:
8430:
8426:
8415:
8411:
8410:
8403:
8394:
8393:
8389:
8380:
8379:
8375:
8363:
8362:
8358:
8350:
8346:
8345:
8341:
8325:
8321:
8320:
8313:
8292:
8291:
8284:
8269:
8263:
8256:
8241:
8235:
8231:
8215:
8206:
8202:
8187:
8181:
8177:
8154:
8150:
8133:
8132:
8128:
8119:
8118:
8114:
8069:
8065:
8026:
8019:
8005:
7996:
7989:
7977:
7976:
7969:
7957:
7956:
7952:
7922:
7918:(August 2014).
7913:
7906:
7877:
7864:
7853:
7826:
7819:
7811:(24): 103â125.
7792:
7781:
7765:
7756:
7749:
7733:
7732:
7715:
7700:
7694:
7683:
7667:
7666:
7662:
7652:
7629:
7618:
7607:
7598:
7589:
7569:10.1.1.371.3828
7549:
7545:(August 2013).
7540:
7527:
7508:
7502:
7487:
7466:
7451:
7431:
7422:
7405:
7394:
7393:
7386:
7377:
7376:
7367:
7355:
7354:
7347:
7335:
7334:
7325:
7313:
7311:
7302:
7301:
7294:
7292:
7275:
7268:
7253:
7244:
7232:
7230:
7221:
7220:
7210:
7208:
7198:
7189:
7177:
7175:
7166:
7165:
7158:The Japan Times
7152:
7151:
7136:
7106:
7097:
7088:(24): 103â125.
7069:
7062:
7050:
7048:
7039:
7038:
7029:
7020:
7001:
6988:
6987:
6974:
6957:
6956:
6943:
6927:
6926:
6919:
6906:
6905:
6901:
6885:
6884:
6880:
6868:
6866:
6857:
6856:
6843:
6841:
6831:
6824:
6819:
6814:
6813:
6807:
6803:
6794:
6790:
6777:
6773:
6767:
6763:
6758:
6754:
6745:
6741:
6735:
6728:
6722:
6718:
6705:
6701:
6692:
6685:
6679:
6675:
6669:
6665:
6660:
6656:
6637:
6633:
6628:
6619:
6610:
6606:
6593:
6589:
6580:
6576:
6571:
6564:
6547:
6540:
6509:
6505:
6488:
6484:
6479:
6474:
6435:Section 110 SPV
6331:
6326:
6324:
6317:
6312:
6310:
6307:
6266:28 (4) 121-148
6230:
6228:
6202:
6200:
6179:24 (4) 661-679
6074:90 (3) 513-531
6055:, Eric M. Rice
6027:Vol-Issue-Page
6006:
6002:
5990:
5967:
5961:
5926:
5877:
5871:
5865:
5858:
5809:
5803:
5798:
5735:
5730:
5620:
5615:
5613:Countermeasures
5610:
5502:
5500:
5427:
5425:
5395:
5393:
5389:Gilead Sciences
5363:
5361:
5289:
5287:
5257:
5255:
5180:
5178:
5126:
5124:
5094:
5092:
5040:
5038:
4986:
4984:
4888:
4886:
4856:
4854:
4779:
4777:
4747:
4745:
4715:
4713:
4639:
4637:
4563:
4561:
4531:
4529:
4499:
4497:
4467:
4465:
4435:
4433:
4403:
4401:
4349:
4347:
4317:
4315:
4285:
4283:
4253:
4251:
4199:
4197:
4184:
4179:
4172:
4167:
4162:
4157:
4092:
4082:
4066:
4062:UCLA Law Review
4060:
4020:low tax economy
3941:
3935:
3927:Abuse of QIAIFs
3907:
3901:
3835:
3829:
3823:
3820:
3798:
3735:
3692:profit shifting
3667:Hines 2010 list
3598:
3588:
3555:
3473:
3414:
3408:
3376:
3370:
3362:
3352:
3326:1994 HinesâRice
3259:low tax economy
3232:
3226:
3221:
3175:, or the Irish
3124:Section 110 SPV
3122:concerning the
3108:
3102:
2990:
2980:
2916:
2910:
2846:). The Irish "
2811:
2801:
2755:Section 110 SPV
2699:
2616:tax haven lists
2593:
2587:
2582:
2576:
2570:
2551:
2535:OECD tax havens
2480:
2450:Washington Post
2442:Financial Times
2411:from 2011, and
2281:
2271:
2161:
2155:
2059:tax haven lists
1976:
1938:
1936:
1924:
1917:
1916:
1603:
1593:
1592:
1548:Fiscus Judaicus
1523:
1513:
1512:
1471:Advocacy groups
1424:
1416:
1415:
1406:Trade agreement
1401:Free-trade zone
1359:
1349:
1348:
1286:
1266:
1256:
1255:
916:
906:
905:
877:Paradise Papers
718:Debtors' prison
677:
667:
666:
637:Tax preparation
597:Revenue service
592:
582:
581:
493:
483:
482:
463:Double taxation
458:Tax withholding
453:Tax competition
371:Non-tax revenue
351:
312:
300:Main articles:
298:
285:
277:
267:
262:
255:
248:
245:
234:
229:
222:
215:
198:
193:
187:
182:
180:
172:198.203.181.181
169:
167:
166:
165:
161:
148:
146:
141:
135:
130:
122:
120:â Previous edit
117:
115:No edit summary
114:
112:
105:
103:
102:198.203.181.181
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:â Previous edit
26:
25:
24:
17:
12:
11:
5:
14994:
14984:
14983:
14978:
14973:
14968:
14963:
14958:
14953:
14948:
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14938:
14921:
14920:
14918:
14917:
14905:
14894:
14891:
14890:
14887:
14886:
14884:
14883:
14878:
14873:
14868:
14863:
14857:
14855:
14849:
14848:
14846:
14845:
14840:
14835:
14830:
14825:
14820:
14815:
14810:
14805:
14800:
14795:
14790:
14785:
14780:
14775:
14770:
14768:Zygmunt Bauman
14765:
14760:
14755:
14750:
14745:
14740:
14734:
14732:
14724:
14723:
14721:
14720:
14715:
14710:
14705:
14700:
14695:
14690:
14685:
14680:
14675:
14669:
14667:
14659:
14658:
14656:
14655:
14650:
14645:
14640:
14635:
14633:Thomas Piketty
14630:
14628:Kevin O'Rourke
14625:
14620:
14618:Michael Hudson
14615:
14610:
14608:Robert Brenner
14605:
14600:
14595:
14590:
14584:
14582:
14573:
14567:
14566:
14564:
14563:
14558:
14553:
14548:
14543:
14542:
14541:
14536:
14526:
14521:
14516:
14511:
14506:
14500:
14498:
14494:
14493:
14490:
14489:
14487:
14486:
14481:
14479:Westernization
14476:
14471:
14470:
14469:
14459:
14454:
14449:
14444:
14439:
14434:
14429:
14428:
14427:
14422:
14417:
14412:
14407:
14402:
14392:
14387:
14382:
14377:
14372:
14367:
14362:
14357:
14352:
14351:
14350:
14339:
14337:
14331:
14330:
14328:
14327:
14322:
14321:
14320:
14318:Tax inversions
14315:
14305:
14300:
14295:
14290:
14288:Digital divide
14285:
14284:
14283:
14273:
14272:
14271:
14264:Climate change
14260:
14258:
14249:
14245:
14244:
14242:
14241:
14236:
14231:
14226:
14225:
14224:
14219:
14209:
14204:
14199:
14194:
14189:
14184:
14179:
14178:
14177:
14167:
14162:
14157:
14152:
14147:
14142:
14137:
14131:
14129:
14125:
14124:
14122:
14121:
14116:
14106:
14100:
14097:
14096:
14089:
14088:
14081:
14074:
14066:
14057:
14056:
14051:
14046:
14041:
14034:
14033:External links
14031:
14028:
14027:
14009:
13995:
13981:
13966:
13953:"Gone Fishing"
13940:
13926:
13909:Mihir A. Desai
13900:
13881:
13863:
13858:Tax Foundation
13844:
13824:
13798:
13776:
13757:
13743:
13729:
13707:
13668:
13662:978-0801476129
13661:
13643:Richard Murphy
13630:
13614:Gabriel Zucman
13605:
13587:
13568:
13554:
13534:
13520:
13499:
13485:
13471:
13457:
13434:
13420:
13411:
13393:
13371:
13357:
13343:
13334:|journal=
13291:
13284:
13278:. April 2018.
13258:
13244:
13230:
13213:
13194:
13175:
13156:
13121:
13095:
13078:
13061:
13038:
13017:
13014:. Irish Times.
13002:
12988:
12974:
12960:
12946:
12929:
12912:
12898:
12884:
12867:
12850:
12836:
12819:
12805:
12791:
12777:
12763:
12745:
12731:
12714:
12691:
12672:
12658:
12637:
12619:
12602:
12580:
12572:Gabriel Zucman
12567:Gabriel Zucman
12558:
12536:
12508:
12483:
12474:|journal=
12427:Gabriel Zucman
12418:
12391:
12366:
12336:
12286:
12265:
12247:
12233:
12215:
12201:
12187:
12170:
12145:
12124:
12099:
12082:
12068:
12047:
12018:
12001:
11984:
11945:
11925:
11905:
11880:
11863:
11845:
11814:
11797:
11776:
11769:. March 2013.
11751:
11729:
11715:
11701:
11687:
11673:
11656:
11639:
11622:
11604:
11586:
11539:
11517:
11499:
11482:
11468:
11446:
11424:
11421:. August 2016.
11400:
11380:
11374:Baker McKenzie
11368:New York Times
11354:
11337:
11320:
11299:
11285:
11267:
11240:
11222:
11197:
11183:
11169:
11148:
11141:. March 2016.
11126:
11108:
11091:
11073:
11056:
11036:
11022:
11005:
10988:
10967:
10953:
10909:
10891:
10874:
10857:
10839:
10818:
10798:
10784:
10763:
10746:
10729:
10712:
10687:
10663:
10649:
10622:
10609:Mihir A. Desai
10595:
10576:
10559:
10556:EU Parliament.
10535:
10511:
10495:Gabriel Zucman
10483:
10464:
10446:
10432:
10418:
10404:
10390:
10376:
10362:
10348:
10325:
10311:
10297:
10283:
10274:Richard Murphy
10261:
10239:
10222:
10208:
10186:
10172:
10158:
10139:
10120:
10106:
10083:
10067:Gabriel Zucman
10053:
10033:Gabriel Zucman
10024:
10007:
9993:
9979:
9949:
9935:
9921:
9903:
9885:
9871:
9853:
9835:
9784:
9743:Fintan O'Toole
9734:
9687:
9643:
9597:
9547:
9532:
9523:|journal=
9497:(6): 910â937.
9471:
9457:
9443:
9425:
9407:
9387:
9340:
9293:
9243:
9197:
9183:
9169:
9151:
9101:
9051:
9007:Gabriel Zucman
8998:
8945:
8883:
8836:
8786:
8777:|journal=
8733:
8683:
8636:
8581:
8555:
8519:New York Times
8505:
8502:. 31 May 2013.
8484:
8464:
8442:
8424:
8401:
8387:
8373:
8356:
8339:
8311:
8282:
8254:
8229:
8222:. p. 11.
8200:
8175:
8148:
8126:
8112:
8083:(6246): 6246.
8063:
8049:(3): 513â531.
8029:Mihir A. Desai
8017:
7987:
7967:
7950:
7916:Gabriel Zucman
7904:
7851:
7817:
7779:
7747:
7713:
7707:. p. 50.
7681:
7660:
7650:
7636:Richard Murphy
7616:
7587:
7543:Gabriel Zucman
7525:
7485:
7469:Gabriel Zucman
7449:
7403:
7384:
7365:
7345:
7323:
7290:New York Times
7266:
7242:
7206:Tax Foundation
7187:
7134:
7095:
7060:
7051:|journal=
7023:Gabriel Zucman
6999:
6972:
6941:
6917:
6899:
6878:
6851:Pearse Doherty
6821:
6820:
6818:
6815:
6812:
6811:
6801:
6788:
6771:
6761:
6752:
6739:
6726:
6716:
6699:
6683:
6673:
6663:
6654:
6631:
6617:
6604:
6587:
6574:
6562:
6538:
6503:
6481:
6480:
6478:
6475:
6473:
6472:
6469:Gabriel Zucman
6466:
6460:
6454:
6449:
6444:
6438:
6432:
6426:
6420:
6414:
6408:
6402:
6396:
6391:
6385:
6379:
6374:
6369:
6364:
6359:
6354:
6349:
6344:
6338:
6337:
6336:
6322:
6319:Ireland portal
6306:
6303:
6300:
6299:
6296:
6291:
6290:24 (4) 103-26
6288:
6283:
6280:
6276:
6275:
6272:
6270:Gabriel Zucman
6267:
6264:
6259:
6256:
6252:
6251:
6248:
6246:Gabriel Zucman
6242:
6239:
6234:
6225:
6221:
6220:
6217:
6214:
6211:
6206:
6197:
6193:
6192:
6189:
6180:
6177:
6172:
6169:
6165:
6164:
6161:
6155:
6152:
6147:
6144:
6140:
6139:
6136:
6134:Gabriel Zucman
6131:
6128:
6123:
6120:
6116:
6115:
6112:
6103:
6100:
6095:
6092:
6088:
6087:
6084:
6078:Mihir A. Desai
6075:
6072:
6067:
6064:
6060:
6059:
6056:
6050:
6047:
6042:
6039:
6035:
6034:
6031:
6028:
6025:
6022:
6019:
6001:
5989:
5986:
5981:New York Times
5959:
5925:
5924:
5909:
5901:
5898:U.S. tax rates
5885:
5870:
5867:
5856:
5829:Mihir A. Desai
5827:Tax academic,
5802:
5801:Impact of TCJA
5799:
5797:
5796:
5792:
5784:
5773:
5748:
5734:
5731:
5729:
5728:
5717:Gabriel Zucman
5713:
5698:
5687:
5664:
5645:
5629:
5619:
5616:
5614:
5611:
5609:
5608:
5605:
5602:
5595:
5588:
5584:
5578:
5577:
5572:
5566:
5565:
5562:
5559:
5556:
5553:
5548:
5544:
5543:
5540:
5537:
5534:
5531:
5526:
5522:
5521:
5518:
5515:
5512:
5497:
5494:
5490:
5489:
5486:
5483:
5480:
5477:
5471:
5467:
5466:
5463:
5460:
5457:
5454:
5451:
5447:
5446:
5443:
5440:
5437:
5422:
5419:
5415:
5414:
5411:
5408:
5405:
5390:
5387:
5383:
5382:
5379:
5376:
5373:
5358:
5355:
5351:
5350:
5347:
5344:
5341:
5338:
5333:
5329:
5328:
5325:
5322:
5319:
5316:
5313:
5309:
5308:
5305:
5302:
5299:
5284:
5281:
5277:
5276:
5273:
5270:
5267:
5252:
5249:
5245:
5244:
5241:
5238:
5235:
5232:
5226:
5222:
5221:
5218:
5215:
5212:
5209:
5204:
5200:
5199:
5196:
5193:
5190:
5175:
5172:
5168:
5167:
5164:
5161:
5158:
5155:
5153:ABP Food Group
5150:
5146:
5145:
5142:
5139:
5136:
5121:
5118:
5114:
5113:
5110:
5107:
5104:
5089:
5086:
5082:
5081:
5078:
5075:
5072:
5069:
5064:
5060:
5059:
5056:
5053:
5050:
5035:
5034:Alexion Pharma
5032:
5028:
5027:
5024:
5021:
5018:
5015:
5010:
5006:
5005:
5002:
5001:2013 inversion
4999:
4996:
4981:
4978:
4974:
4973:
4970:
4967:
4964:
4961:
4956:
4952:
4951:
4948:
4945:
4942:
4939:
4937:Kingspan Group
4934:
4930:
4929:
4926:
4923:
4920:
4917:
4915:Musgrave Group
4912:
4908:
4907:
4904:
4903:2007 inversion
4901:
4898:
4883:
4880:
4876:
4875:
4872:
4871:2013 inversion
4869:
4866:
4851:
4848:
4844:
4843:
4840:
4837:
4834:
4831:
4826:
4822:
4821:
4818:
4815:
4812:
4809:
4803:
4799:
4798:
4795:
4792:
4789:
4774:
4771:
4767:
4766:
4763:
4760:
4757:
4742:
4739:
4735:
4734:
4731:
4728:
4725:
4710:
4709:Merck & Co
4707:
4703:
4702:
4699:
4696:
4693:
4690:
4685:
4681:
4680:
4677:
4674:
4671:
4668:
4663:
4659:
4658:
4655:
4652:
4649:
4634:
4631:
4627:
4626:
4623:
4620:
4617:
4614:
4609:
4605:
4604:
4601:
4598:
4595:
4592:
4587:
4583:
4582:
4579:
4576:
4573:
4558:
4555:
4551:
4550:
4547:
4544:
4541:
4526:
4523:
4519:
4518:
4515:
4514:2001 inversion
4512:
4509:
4494:
4493:Ingersoll-Rand
4491:
4487:
4486:
4483:
4482:2008 inversion
4480:
4477:
4462:
4459:
4455:
4454:
4451:
4448:
4445:
4430:
4427:
4423:
4422:
4419:
4418:2013 inversion
4416:
4413:
4398:
4395:
4391:
4390:
4387:
4384:
4381:
4378:
4373:
4369:
4368:
4365:
4364:2012 inversion
4362:
4359:
4344:
4341:
4337:
4336:
4333:
4330:
4327:
4312:
4309:
4305:
4304:
4301:
4298:
4295:
4280:
4277:
4273:
4272:
4269:
4268:2015 inversion
4266:
4263:
4248:
4245:
4241:
4240:
4237:
4234:
4231:
4228:
4223:
4219:
4218:
4215:
4212:
4209:
4194:
4191:
4187:
4186:
4181:
4174:
4169:
4164:
4159:
4084:Gabriel Zucman
4080:
4058:
4010:tax inversions
3952:tax inversions
3934:
3931:
3923:employment tax
3914:employment tax
3899:
3828:
3825:
3818:
3797:
3796:
3793:
3782:
3774:
3770:ESRI Quarterly
3734:
3733:
3730:
3727:GDP-per-capita
3718:
3587:
3584:
3554:
3551:
3537:by defining a
3472:
3471:
3461:
3458:
3455:
3451:
3407:
3404:
3368:
3350:
3337:Irish tax code
3330:Gabriel Zucman
3225:
3222:
3220:
3217:
3100:
3096:Baker McKenzie
3027:Michael Noonan
3018:captured state
2979:
2978:Captured state
2976:
2909:
2906:
2800:
2797:
2713:tax inversions
2608:tax inversions
2586:
2583:
2581:
2578:
2568:
2550:
2549:
2538:
2527:
2520:
2509:
2492:
2484:
2479:
2478:
2467:
2460:
2457:
2430:Bloomberg News
2426:New York Times
2422:
2419:Gabriel Zucman
2399:Richard Murphy
2387:Google Scholar
2383:
2376:
2365:
2350:
2347:United Nations
2343:
2332:
2329:Mihir A. Desai
2317:
2314:Gabriel Zucman
2297:
2270:
2267:
2251:
2250:
2235:
2232:tax black hole
2220:
2192:tax haven list
2154:
2151:
1988:Michael Noonan
1978:
1977:
1975:
1974:
1967:
1960:
1952:
1949:
1948:
1947:
1946:
1934:
1919:
1918:
1913:
1912:
1911:
1910:
1905:
1900:
1898:United Kingdom
1895:
1890:
1885:
1880:
1875:
1870:
1865:
1860:
1855:
1850:
1845:
1840:
1835:
1830:
1825:
1820:
1815:
1810:
1805:
1800:
1795:
1790:
1785:
1780:
1775:
1770:
1765:
1760:
1755:
1750:
1745:
1740:
1735:
1730:
1725:
1720:
1715:
1710:
1705:
1700:
1695:
1690:
1685:
1680:
1675:
1670:
1665:
1660:
1655:
1650:
1645:
1637:
1636:
1632:
1631:
1630:
1629:
1624:
1619:
1611:
1610:
1604:
1599:
1598:
1595:
1594:
1591:
1590:
1585:
1580:
1575:
1570:
1565:
1560:
1555:
1550:
1545:
1540:
1535:
1530:
1524:
1519:
1518:
1515:
1514:
1509:
1508:
1507:
1506:
1500:
1494:
1491:Tax Foundation
1488:
1482:
1473:
1472:
1468:
1467:
1466:
1465:
1463:Gabriel Zucman
1460:
1455:
1450:
1445:
1440:
1438:Mihir A. Desai
1432:
1431:
1425:
1422:
1421:
1418:
1417:
1414:
1413:
1408:
1403:
1398:
1393:
1388:
1387:
1386:
1381:
1371:
1366:
1360:
1355:
1354:
1351:
1350:
1347:
1346:
1341:
1336:
1331:
1326:
1321:
1316:
1311:
1306:
1301:
1299:Robin Hood tax
1296:
1291:
1283:
1278:
1273:
1267:
1262:
1261:
1258:
1257:
1254:
1253:
1248:
1243:
1238:
1236:Excess profits
1233:
1228:
1227:
1226:
1221:
1216:
1207:
1202:
1188:
1183:
1178:
1173:
1168:
1163:
1158:
1153:
1148:
1143:
1138:
1133:
1128:
1123:
1121:Gross receipts
1118:
1113:
1108:
1103:
1102:
1101:
1096:
1091:
1086:
1081:
1076:
1071:
1061:
1060:
1059:
1054:
1049:
1044:
1039:
1034:
1029:
1019:
1014:
1013:
1012:
1007:
1002:
997:
992:
987:
982:
972:
971:
970:
960:
959:
958:
953:
948:
938:
933:
928:
923:
917:
912:
911:
908:
907:
902:
901:
900:
899:
894:
889:
884:
879:
874:
872:Offshore Leaks
869:
864:
859:
858:
857:
852:
837:
836:
835:Major examples
832:
831:
830:
829:
824:
819:
814:
809:
803:
798:
790:
789:
785:
784:
783:
782:
777:
772:
770:Dutch Sandwich
767:
762:
756:
751:
743:
742:
738:
737:
736:
735:
730:
725:
720:
715:
710:
708:Tax resistance
705:
700:
699:
698:
685:
684:
678:
673:
672:
669:
668:
665:
664:
659:
654:
649:
644:
639:
634:
629:
624:
619:
614:
612:Taxable income
609:
607:Tax assessment
604:
599:
593:
588:
587:
584:
583:
578:
577:
576:
575:
570:
565:
560:
555:
547:
546:
542:
541:
540:
539:
534:
529:
524:
519:
514:
509:
501:
500:
499:General Theory
494:
489:
488:
485:
484:
481:
480:
475:
470:
468:Representation
465:
460:
455:
450:
445:
440:
435:
430:
425:
420:
415:
410:
405:
400:
395:
390:
389:
388:
378:
373:
368:
363:
358:
352:
347:
346:
343:
342:
335:
334:
326:
325:
319:
318:
296:
292:
287:
286:
282:
280:
278:
274:
272:
269:
268:
265:
263:
260:
257:
256:
253:
251:
249:
243:
241:
239:
236:
235:
232:
230:
227:
224:
223:
220:
218:
216:
213:
211:
208:
207:
204:
200:
199:
160:
159:
144:
123:
101:
70:
64:
62:
44:
36:
27:
23:
22:
14:
9:
6:
4:
3:
2:
14993:
14982:
14979:
14977:
14974:
14972:
14969:
14967:
14964:
14962:
14959:
14957:
14954:
14952:
14949:
14947:
14944:
14942:
14939:
14937:
14936:Tax avoidance
14934:
14933:
14931:
14916:
14911:
14906:
14904:
14896:
14895:
14892:
14882:
14881:Vandana Shiva
14879:
14877:
14874:
14872:
14869:
14867:
14864:
14862:
14859:
14858:
14856:
14850:
14844:
14841:
14839:
14836:
14834:
14833:Saskia Sassen
14831:
14829:
14828:George Ritzer
14826:
14824:
14823:Antonio Negri
14821:
14819:
14818:L. H. M. Ling
14816:
14814:
14811:
14809:
14806:
14804:
14803:Michael Hardt
14801:
14799:
14796:
14794:
14791:
14789:
14786:
14784:
14783:Alfred Crosby
14781:
14779:
14776:
14774:
14771:
14769:
14766:
14764:
14761:
14759:
14756:
14754:
14751:
14749:
14746:
14744:
14741:
14739:
14736:
14735:
14733:
14725:
14719:
14716:
14714:
14713:Susan Strange
14711:
14709:
14706:
14704:
14701:
14699:
14696:
14694:
14691:
14689:
14686:
14684:
14683:Robert W. Cox
14681:
14679:
14676:
14674:
14671:
14670:
14668:
14660:
14654:
14651:
14649:
14646:
14644:
14643:Jeffrey Sachs
14641:
14639:
14636:
14634:
14631:
14629:
14626:
14624:
14621:
14619:
14616:
14614:
14611:
14609:
14606:
14604:
14601:
14599:
14596:
14594:
14591:
14589:
14586:
14585:
14583:
14577:
14574:
14568:
14562:
14561:World-systems
14559:
14557:
14556:World history
14554:
14552:
14551:Social change
14549:
14547:
14544:
14540:
14537:
14535:
14532:
14531:
14530:
14529:Modernization
14527:
14525:
14522:
14520:
14517:
14515:
14512:
14510:
14507:
14505:
14502:
14501:
14499:
14495:
14485:
14482:
14480:
14477:
14475:
14472:
14468:
14465:
14464:
14463:
14460:
14458:
14455:
14453:
14450:
14448:
14445:
14443:
14440:
14438:
14435:
14433:
14430:
14426:
14423:
14421:
14418:
14416:
14413:
14411:
14408:
14406:
14403:
14401:
14398:
14397:
14396:
14393:
14391:
14388:
14386:
14383:
14381:
14378:
14376:
14373:
14371:
14368:
14366:
14363:
14361:
14358:
14356:
14353:
14349:
14346:
14345:
14344:
14341:
14340:
14338:
14332:
14326:
14323:
14319:
14316:
14314:
14311:
14310:
14309:
14306:
14304:
14301:
14299:
14296:
14294:
14291:
14289:
14286:
14282:
14279:
14278:
14277:
14274:
14270:
14267:
14266:
14265:
14262:
14261:
14259:
14253:
14250:
14246:
14240:
14237:
14235:
14232:
14230:
14227:
14223:
14220:
14218:
14215:
14214:
14213:
14210:
14208:
14205:
14203:
14200:
14198:
14195:
14193:
14192:Global health
14190:
14188:
14185:
14183:
14180:
14176:
14173:
14172:
14171:
14168:
14166:
14163:
14161:
14158:
14156:
14153:
14151:
14148:
14146:
14143:
14141:
14138:
14136:
14133:
14132:
14130:
14126:
14120:
14117:
14115:
14107:
14105:
14102:
14101:
14098:
14094:
14093:Globalization
14087:
14082:
14080:
14075:
14073:
14068:
14067:
14064:
14060:
14055:
14052:
14050:
14047:
14045:
14042:
14040:
14037:
14036:
14024:
14019:
14013:
14005:
13999:
13991:
13985:
13977:
13970:
13963:
13958:
13954:
13950:
13944:
13936:
13930:
13923:
13918:
13914:
13910:
13904:
13896:
13892:
13885:
13878:
13874:
13867:
13859:
13855:
13848:
13837:
13831:
13829:
13812:
13808:
13802:
13795:
13790:
13786:
13780:
13773:
13768:
13761:
13753:
13747:
13739:
13733:
13725:
13718:
13711:
13703:
13699:
13695:
13691:
13690:
13682:
13675:
13673:
13664:
13658:
13654:
13650:
13649:
13644:
13640:
13634:
13626:
13619:
13615:
13609:
13601:
13597:
13591:
13583:
13579:
13572:
13564:
13558:
13551:
13544:
13538:
13530:
13524:
13517:
13509:
13503:
13495:
13489:
13481:
13475:
13467:
13461:
13454:
13449:
13445:
13438:
13430:
13424:
13415:
13408:. 3 May 2018.
13407:
13403:
13397:
13389:
13385:
13378:
13376:
13367:
13361:
13353:
13347:
13339:
13326:
13319:
13315:
13311:
13310:
13302:
13295:
13287:
13285:9789280529142
13281:
13277:
13270:
13269:
13262:
13254:
13248:
13240:
13234:
13226:
13220:
13218:
13209:
13205:
13198:
13190:
13186:
13179:
13171:
13167:
13160:
13153:
13148:
13144:
13143:
13138:
13134:
13128:
13126:
13118:
13113:
13106:
13099:
13091:
13085:
13083:
13074:
13068:
13066:
13057:
13051:
13049:
13047:
13045:
13043:
13034:
13027:
13021:
13013:
13006:
12998:
12992:
12984:
12978:
12970:
12964:
12956:
12950:
12939:
12933:
12922:
12916:
12908:
12902:
12894:
12888:
12881:
12877:
12871:
12864:
12860:
12854:
12846:
12840:
12833:
12829:
12823:
12815:
12809:
12801:
12795:
12787:
12781:
12773:
12767:
12760:
12755:
12749:
12741:
12735:
12728:
12724:
12718:
12711:
12707:
12700:
12698:
12696:
12687:
12681:
12679:
12677:
12668:
12662:
12655:
12650:
12644:
12642:
12634:
12629:
12623:
12616:
12612:
12606:
12599:
12594:
12590:
12584:
12577:
12573:
12568:
12562:
12554:
12550:
12546:
12545:Seamus Coffey
12540:
12533:
12528:
12527:
12519:
12512:
12505:
12502:. p. 1.
12501:
12497:
12493:
12487:
12479:
12466:
12458:
12454:
12449:
12444:
12440:
12436:
12432:
12428:
12422:
12414:
12413:
12405:
12401:
12395:
12387:
12383:
12382:
12377:
12370:
12363:
12358:
12351:
12345:
12343:
12341:
12332:
12319:
12312:
12300:
12296:
12290:
12283:
12279:
12275:
12269:
12262:
12257:
12251:
12243:
12237:
12230:
12225:
12219:
12211:
12205:
12197:
12191:
12184:
12180:
12174:
12167:
12155:
12149:
12142:
12139:. June 2018.
12138:
12134:
12128:
12121:
12116:
12109:
12103:
12096:. OECD. 1998.
12092:
12086:
12078:
12072:
12065:
12061:
12057:
12051:
12044:
12040:. p. 7.
12039:
12032:
12025:
12023:
12015:
12011:
12005:
11998:
11994:
11988:
11980:
11976:
11969:
11965:
11961:
11954:
11952:
11950:
11942:
11940:
11935:
11929:
11922:
11915:
11909:
11902:
11899:
11893:
11887:
11885:
11873:
11867:
11860:
11855:
11849:
11833:
11829:
11823:
11821:
11819:
11811:
11807:
11801:
11794:
11786:
11780:
11773:
11768:
11761:
11755:
11748:
11743:
11739:
11733:
11725:
11719:
11711:
11705:
11697:
11691:
11683:
11677:
11670:
11666:
11660:
11653:
11649:
11643:
11632:
11626:
11619:
11614:
11608:
11601:
11596:
11590:
11582:
11569:
11554:
11550:
11543:
11536:
11532:
11528:
11527:Philip Alston
11521:
11513:
11509:
11503:
11496:
11492:
11486:
11478:
11472:
11465:
11460:
11456:
11450:
11442:
11438:
11434:
11428:
11420:
11413:
11407:
11405:
11393:
11387:
11385:
11377:
11375:
11369:
11365:
11358:
11350:
11344:
11342:
11330:
11324:
11316:
11312:
11306:
11304:
11295:
11289:
11281:
11277:
11271:
11263:
11259:
11255:
11251:
11244:
11237:
11232:
11226:
11219:
11215:
11211:
11207:
11201:
11193:
11187:
11179:
11173:
11166:
11158:
11152:
11145:
11140:
11136:
11130:
11122:
11118:
11112:
11105:
11101:
11095:
11088:
11083:
11077:
11066:
11060:
11053:
11046:
11040:
11032:
11026:
11019:
11015:
11009:
11002:
10998:
10992:
10985:
10981:
10977:
10971:
10963:
10957:
10949:
10936:
10920:
10913:
10906:
10901:
10895:
10888:
10884:
10878:
10870:
10864:
10862:
10854:
10849:
10843:
10836:
10828:
10822:
10815:
10811:
10805:
10803:
10794:
10788:
10780:
10773:
10767:
10756:
10750:
10739:
10733:
10722:
10716:
10709:
10705:
10701:
10694:
10692:
10680:
10676:
10673:
10672:Seamus Coffey
10667:
10659:
10653:
10645:
10641:
10637:
10631:
10629:
10627:
10618:
10614:
10611:(June 2018).
10610:
10604:
10602:
10600:
10591:
10585:
10583:
10581:
10569:
10563:
10555:
10551:
10544:
10542:
10540:
10531:
10527:
10520:
10518:
10516:
10507:
10500:
10496:
10490:
10488:
10479:
10473:
10471:
10469:
10461:
10456:
10450:
10442:
10436:
10428:
10422:
10414:
10408:
10400:
10394:
10386:
10380:
10372:
10366:
10358:
10352:
10345:
10338:
10332:
10330:
10321:
10315:
10307:
10301:
10293:
10287:
10280:
10279:jurisdiction.
10275:
10271:
10265:
10258:
10253:
10249:
10243:
10235:
10229:
10227:
10218:
10212:
10204:
10200:
10196:
10195:Seamus Coffey
10190:
10182:
10176:
10168:
10162:
10154:
10148:
10146:
10144:
10135:
10129:
10127:
10125:
10116:
10110:
10103:
10098:
10094:
10087:
10080:
10076:
10072:
10068:
10062:
10060:
10058:
10050:
10045:
10038:
10034:
10028:
10021:
10017:
10011:
10003:
9997:
9989:
9983:
9976:
9971:
9967:
9963:
9959:
9958:Seamus Coffey
9953:
9945:
9939:
9931:
9925:
9917:
9913:
9907:
9899:
9895:
9889:
9881:
9875:
9867:
9863:
9857:
9849:
9845:
9839:
9831:
9818:
9811:
9799:
9798:TheJournal.ie
9795:
9788:
9780:
9767:
9752:
9748:
9744:
9738:
9730:
9717:
9702:
9698:
9691:
9683:
9670:
9663:
9658:
9654:
9647:
9639:
9626:
9619:
9615:
9611:
9607:
9601:
9593:
9580:
9573:
9562:
9558:
9551:
9543:
9536:
9528:
9515:
9508:
9504:
9500:
9496:
9492:
9485:
9478:
9476:
9467:
9461:
9453:
9447:
9440:
9435:
9429:
9422:
9417:
9411:
9404:
9400:
9394:
9392:
9383:
9370:
9355:
9351:
9344:
9336:
9323:
9308:
9304:
9297:
9289:
9276:
9269:
9258:
9254:
9247:
9239:
9226:
9219:
9207:
9201:
9193:
9187:
9179:
9173:
9165:
9161:
9155:
9147:
9134:
9119:
9115:
9111:
9105:
9097:
9084:
9077:
9066:
9065:TheJournal.ie
9062:
9055:
9047:
9034:
9027:
9016:
9012:
9008:
9002:
8994:
8981:
8974:
8963:
8959:
8955:
8949:
8941:
8929:
8916:
8901:
8897:
8893:
8887:
8879:
8866:
8851:
8847:
8840:
8832:
8819:
8804:
8800:
8793:
8791:
8782:
8769:
8762:
8761:corporations.
8750:
8749:
8748:The Economist
8744:
8737:
8729:
8716:
8709:
8698:
8694:
8687:
8679:
8666:
8651:
8647:
8640:
8632:
8619:
8612:
8610:
8596:
8592:
8585:
8569:
8562:
8560:
8551:
8538:
8531:
8520:
8516:
8509:
8501:
8497:
8491:
8489:
8481:
8477:
8471:
8469:
8461:
8456:
8449:
8447:
8439:
8435:
8428:
8421:
8414:
8408:
8406:
8397:
8391:
8383:
8377:
8370:
8366:
8360:
8349:
8343:
8336:
8331:
8324:
8318:
8316:
8308:
8303:
8299:
8295:
8289:
8287:
8279:
8276:. p. 3.
8275:
8268:
8261:
8259:
8251:
8248:. p. 5.
8247:
8240:
8233:
8226:
8221:
8214:
8211:(June 2013).
8210:
8204:
8197:
8193:
8186:
8179:
8172:
8167:
8163:
8159:
8152:
8145:
8140:
8136:
8130:
8122:
8116:
8108:
8104:
8100:
8096:
8091:
8086:
8082:
8078:
8074:
8067:
8060:
8056:
8052:
8048:
8044:
8043:
8038:
8034:
8030:
8024:
8022:
8013:
8012:
8004:
8000:
7994:
7992:
7984:
7980:
7974:
7972:
7964:
7960:
7954:
7947:
7942:
7938:
7935:(4): 121â48.
7934:
7930:
7929:
7921:
7917:
7911:
7909:
7901:
7897:
7893:
7889:
7885:
7884:
7876:
7872:
7868:
7862:
7860:
7858:
7856:
7848:
7844:
7840:
7839:
7834:
7830:
7824:
7822:
7814:
7810:
7806:
7805:
7800:
7796:
7790:
7788:
7786:
7784:
7776:
7771:
7764:
7760:
7754:
7752:
7744:
7740:
7736:
7730:
7728:
7726:
7724:
7722:
7720:
7718:
7710:
7706:
7705:EU Commission
7699:
7692:
7690:
7688:
7686:
7678:
7674:
7670:
7664:
7657:
7653:
7651:9780801476129
7647:
7643:
7642:
7637:
7633:
7627:
7625:
7623:
7621:
7613:
7606:
7602:
7596:
7594:
7592:
7584:
7579:
7575:
7570:
7565:
7561:
7557:
7556:
7548:
7544:
7538:
7536:
7534:
7532:
7530:
7522:
7518:
7514:
7507:
7500:
7498:
7496:
7494:
7492:
7490:
7482:
7478:
7474:
7470:
7464:
7462:
7460:
7458:
7456:
7454:
7446:
7441:
7437:
7430:
7426:
7420:
7418:
7416:
7414:
7412:
7410:
7408:
7399:
7398:
7391:
7389:
7380:
7374:
7372:
7370:
7362:
7358:
7352:
7350:
7342:
7338:
7332:
7330:
7328:
7319:
7306:
7291:
7287:
7283:
7279:
7273:
7271:
7263:
7258:
7251:
7249:
7247:
7238:
7225:
7218:
7207:
7203:
7196:
7194:
7192:
7183:
7170:
7163:
7159:
7155:
7149:
7147:
7145:
7143:
7141:
7139:
7131:
7126:
7122:
7118:
7114:
7113:
7104:
7102:
7100:
7092:
7087:
7083:
7082:
7077:
7073:
7067:
7065:
7056:
7043:
7035:
7028:
7024:
7018:
7016:
7014:
7012:
7010:
7008:
7006:
7004:
6996:
6991:
6985:
6983:
6981:
6979:
6977:
6969:
6964:
6963:TheJournal.ie
6960:
6954:
6952:
6950:
6948:
6946:
6938:
6934:
6930:
6924:
6922:
6913:
6909:
6903:
6896:
6892:
6888:
6882:
6874:
6861:
6854:
6852:
6840:
6836:
6829:
6827:
6822:
6805:
6798:
6792:
6785:
6781:
6775:
6765:
6756:
6749:
6743:
6733:
6731:
6720:
6713:
6712:EU Commission
6709:
6703:
6696:
6690:
6688:
6677:
6671:destinations.
6667:
6658:
6652:U.S. tax rate
6651:
6647:
6643:
6642:
6635:
6626:
6624:
6622:
6614:
6608:
6601:
6597:
6591:
6584:
6578:
6569:
6567:
6558:
6553:
6552:
6545:
6543:
6536:restructuring
6535:
6531:
6527:
6526:
6521:
6520:
6515:
6514:
6507:
6500:
6496:
6492:
6486:
6482:
6470:
6467:
6464:
6461:
6458:
6455:
6453:
6450:
6448:
6445:
6442:
6439:
6436:
6433:
6430:
6427:
6424:
6421:
6418:
6415:
6412:
6409:
6406:
6403:
6400:
6397:
6395:
6392:
6389:
6386:
6383:
6380:
6378:
6375:
6373:
6370:
6368:
6365:
6363:
6360:
6358:
6355:
6353:
6350:
6348:
6345:
6343:
6340:
6339:
6334:
6323:
6320:
6309:
6297:
6295:
6292:
6289:
6287:
6284:
6281:
6278:
6277:
6273:
6271:
6268:
6265:
6263:
6260:
6257:
6254:
6253:
6249:
6247:
6243:
6240:
6238:
6235:
6226:
6223:
6222:
6218:
6215:
6213:54 (1) 82-95
6212:
6210:
6207:
6198:
6195:
6194:
6190:
6188:
6184:
6181:
6178:
6176:
6173:
6170:
6167:
6166:
6162:
6159:
6156:
6153:
6151:
6148:
6145:
6142:
6141:
6137:
6135:
6132:
6129:
6127:
6124:
6121:
6118:
6117:
6113:
6111:
6107:
6104:
6101:
6099:
6096:
6093:
6090:
6089:
6085:
6083:
6079:
6076:
6073:
6071:
6068:
6065:
6062:
6061:
6057:
6054:
6051:
6048:
6046:
6043:
6040:
6037:
6036:
6032:
6029:
6026:
6023:
6020:
6017:
6016:
6012:
6000:
5997:
5995:
5985:
5983:
5982:
5977:
5973:
5964:
5958:
5957:corporations.
5953:
5951:
5947:
5942:
5940:
5935:
5930:
5922:
5918:
5914:
5910:
5907:
5902:
5899:
5895:
5891:
5887:
5886:
5884:
5882:
5876:
5863:(March 2018).
5862:
5861:Goldman Sachs
5855:
5853:
5847:
5845:
5839:
5836:
5835:
5830:
5825:
5821:
5813:
5808:
5793:
5790:
5785:
5782:
5778:
5774:
5771:
5767:
5762:
5758:
5757:check-the-box
5754:
5750:
5749:
5747:
5745:
5741:
5726:
5722:
5718:
5714:
5711:
5707:
5706:EU tax havens
5703:
5699:
5696:
5692:
5688:
5685:
5681:
5677:
5673:
5669:
5665:
5662:
5658:
5654:
5650:
5646:
5643:
5639:
5635:
5631:
5630:
5628:
5625:
5606:
5603:
5600:
5596:
5593:
5589:
5586:
5585:
5583:
5576:
5573:
5571:
5567:
5563:
5560:
5557:
5554:
5552:
5549:
5546:
5545:
5541:
5538:
5535:
5532:
5530:
5527:
5524:
5523:
5519:
5517:not inversion
5516:
5514:life sciences
5513:
5510:
5509:United States
5498:
5495:
5492:
5491:
5487:
5484:
5481:
5478:
5475:
5472:
5469:
5468:
5464:
5461:
5458:
5455:
5452:
5449:
5448:
5444:
5442:not inversion
5441:
5438:
5435:
5434:United States
5423:
5420:
5417:
5416:
5412:
5410:not inversion
5409:
5407:life sciences
5406:
5403:
5402:United States
5391:
5388:
5385:
5384:
5380:
5378:not inversion
5377:
5374:
5371:
5370:United States
5359:
5357:Intel Ireland
5356:
5353:
5352:
5348:
5345:
5342:
5339:
5337:
5334:
5331:
5330:
5326:
5323:
5320:
5317:
5314:
5311:
5310:
5306:
5304:not inversion
5303:
5301:life sciences
5300:
5297:
5296:United States
5285:
5282:
5279:
5278:
5274:
5272:not inversion
5271:
5268:
5265:
5264:Great Britain
5253:
5251:Tesco Ireland
5250:
5247:
5246:
5242:
5239:
5236:
5233:
5230:
5227:
5224:
5223:
5219:
5216:
5213:
5210:
5208:
5205:
5202:
5201:
5197:
5195:not inversion
5194:
5191:
5188:
5187:United States
5176:
5173:
5170:
5169:
5165:
5162:
5159:
5156:
5154:
5151:
5148:
5147:
5143:
5141:not inversion
5140:
5138:life sciences
5137:
5134:
5133:United States
5122:
5119:
5116:
5115:
5111:
5109:not inversion
5108:
5105:
5102:
5101:United States
5090:
5087:
5084:
5083:
5079:
5076:
5073:
5070:
5068:
5067:Grafton Group
5065:
5062:
5061:
5057:
5055:not inversion
5054:
5052:life sciences
5051:
5048:
5047:United States
5036:
5033:
5030:
5029:
5025:
5022:
5019:
5016:
5014:
5011:
5008:
5007:
5003:
5000:
4998:life sciences
4997:
4994:
4993:United States
4982:
4979:
4976:
4975:
4971:
4968:
4965:
4962:
4960:
4959:Dunnes Stores
4957:
4954:
4953:
4949:
4946:
4943:
4940:
4938:
4935:
4932:
4931:
4927:
4924:
4921:
4918:
4916:
4913:
4910:
4909:
4905:
4902:
4899:
4896:
4895:Great Britain
4884:
4881:
4878:
4877:
4873:
4870:
4868:life sciences
4867:
4864:
4863:United States
4852:
4849:
4846:
4845:
4841:
4838:
4835:
4832:
4830:
4829:Total Produce
4827:
4824:
4823:
4819:
4816:
4813:
4810:
4807:
4804:
4801:
4800:
4796:
4794:not inversion
4793:
4791:life sciences
4790:
4787:
4786:United States
4775:
4772:
4769:
4768:
4764:
4762:not inversion
4761:
4758:
4755:
4754:United States
4743:
4740:
4737:
4736:
4732:
4730:not inversion
4729:
4727:life sciences
4726:
4723:
4722:United States
4711:
4708:
4705:
4704:
4700:
4697:
4694:
4691:
4689:
4686:
4683:
4682:
4678:
4675:
4672:
4669:
4667:
4664:
4661:
4660:
4656:
4654:not inversion
4653:
4651:life sciences
4650:
4647:
4646:United States
4635:
4632:
4629:
4628:
4624:
4621:
4618:
4615:
4613:
4610:
4607:
4606:
4602:
4599:
4596:
4593:
4591:
4588:
4585:
4584:
4580:
4578:not inversion
4577:
4574:
4571:
4570:United States
4559:
4556:
4553:
4552:
4548:
4546:not inversion
4545:
4542:
4539:
4538:United States
4527:
4524:
4521:
4520:
4516:
4513:
4510:
4507:
4506:United States
4495:
4492:
4489:
4488:
4484:
4481:
4479:life sciences
4478:
4475:
4474:Great Britain
4463:
4460:
4457:
4456:
4452:
4450:not inversion
4449:
4446:
4443:
4442:United States
4431:
4428:
4425:
4424:
4420:
4417:
4415:life sciences
4414:
4411:
4410:United States
4399:
4396:
4393:
4392:
4388:
4385:
4382:
4379:
4377:
4374:
4371:
4370:
4366:
4363:
4360:
4357:
4356:United States
4345:
4342:
4339:
4338:
4334:
4332:not inversion
4331:
4328:
4325:
4324:United States
4313:
4310:
4307:
4306:
4302:
4300:not inversion
4299:
4296:
4293:
4292:United States
4281:
4278:
4275:
4274:
4270:
4267:
4265:life sciences
4264:
4261:
4260:United States
4249:
4247:Medtronic plc
4246:
4243:
4242:
4238:
4235:
4232:
4229:
4227:
4224:
4221:
4220:
4216:
4214:not inversion
4213:
4210:
4207:
4206:United States
4195:
4193:Apple Ireland
4192:
4189:
4188:
4182:
4180:(if nonâIRL)
4178:
4175:
4173:(if nonâIRL)
4170:
4165:
4160:
4158:(By Revenue)
4155:
4154:
4145:
4143:
4141:
4137:
4133:
4129:
4125:
4120:
4118:
4114:
4111:). However,
4110:
4106:
4102:
4098:
4089:
4085:
4079:
4074:
4072:
4063:
4057:
4053:
4051:
4047:
4043:
4039:
4035:
4031:
4027:
4026:
4021:
4017:
4016:
4011:
4006:
4004:
3999:
3997:
3993:
3989:
3983:
3981:
3977:
3973:
3965:
3960:
3953:
3949:
3945:
3940:
3930:
3928:
3924:
3919:
3915:
3910:
3904:
3898:
3894:
3892:
3889:
3885:
3879:
3872:
3867:
3863:
3861:
3857:
3853:
3844:
3839:
3834:
3817:
3812:
3810:
3805:
3803:
3794:
3791:
3787:
3783:
3780:
3776:
3775:
3773:
3771:
3767:
3763:
3757:
3755:
3750:
3748:
3747:check-the-box
3744:
3740:
3731:
3728:
3724:
3720:
3719:
3717:
3715:
3711:
3707:
3703:
3699:
3695:
3693:
3687:
3682:
3680:
3676:
3672:
3668:
3664:
3660:
3656:
3652:
3648:
3644:
3640:
3636:
3632:
3628:
3620:
3616:
3612:
3608:
3604:
3597:
3593:
3583:
3581:
3580:
3574:
3572:
3568:
3563:
3561:
3550:
3548:
3544:
3540:
3536:
3532:
3528:
3524:
3520:
3516:
3512:
3507:
3505:
3501:
3497:
3493:
3489:
3484:
3482:
3478:
3469:
3467:
3462:
3459:
3456:
3453:
3452:
3450:
3448:
3445:
3441:
3436:
3434:
3426:
3420:
3413:
3403:
3401:
3396:
3394:
3389:
3387:
3383:
3373:
3372:Jonathan Weil
3367:
3359:
3355:
3349:
3345:
3343:
3338:
3333:
3331:
3327:
3323:
3319:
3315:
3307:
3306:
3301:
3294:
3290:
3286:
3283:
3278:
3274:
3272:
3268:
3264:
3260:
3256:
3252:
3248:
3245:
3241:
3237:
3231:
3216:
3214:
3213:John Naughton
3210:
3206:
3205:
3199:
3197:
3193:
3189:
3185:
3180:
3178:
3174:
3170:
3166:
3162:
3158:
3154:
3150:
3146:
3142:
3138:
3133:
3125:
3121:
3117:
3113:
3105:
3099:
3097:
3091:
3089:
3085:
3084:Anti-BEPS MLI
3080:
3077:
3073:
3069:
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2894:Seamus Coffey
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2855:product cycle
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2546:EU tax havens
2543:
2542:EU Commission
2539:
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2518:
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2510:
2508:in June 2000;
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2475:EU Commission
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2446:The Economist
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2338:) and by the
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2327:(2006), and
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2248:
2244:
2243:Kevin Hassett
2241:, tax-expert
2240:
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2049:
2045:
2042:regimes, and
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2037:
2033:
2032:
2026:
2025:
2020:
2016:
2012:
2008:
2001:
1997:
1993:
1989:
1984:
1973:
1968:
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1951:
1950:
1945:
1935:
1933:
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1906:
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1903:United States
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1609:All Countries
1608:
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1597:
1596:
1589:
1586:
1584:
1581:
1579:
1576:
1574:
1571:
1569:
1566:
1564:
1563:Tolerance tax
1561:
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1274:
1272:
1269:
1268:
1265:
1264:International
1260:
1259:
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1242:
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1234:
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1196:
1192:
1189:
1187:
1184:
1182:
1179:
1177:
1174:
1172:
1169:
1167:
1166:Resource rent
1164:
1162:
1159:
1157:
1154:
1152:
1149:
1147:
1144:
1142:
1139:
1137:
1134:
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1038:
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1023:
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1018:
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1006:
1003:
1001:
998:
996:
993:
991:
988:
986:
983:
981:
978:
977:
976:
973:
969:
966:
965:
964:
963:Capital gains
961:
957:
954:
952:
949:
947:
944:
943:
942:
939:
937:
934:
932:
929:
927:
924:
922:
919:
918:
915:
910:
909:
898:
895:
893:
890:
888:
885:
883:
882:Panama Papers
880:
878:
875:
873:
870:
868:
865:
863:
860:
856:
853:
851:
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846:
845:
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815:
813:
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786:
781:
778:
776:
773:
771:
768:
766:
763:
760:
757:
755:
752:
750:
749:Tax inversion
747:
746:
745:
744:
740:
739:
734:
731:
729:
726:
724:
721:
719:
716:
714:
711:
709:
706:
704:
701:
697:
694:
693:
692:
691:Tax avoidance
689:
688:
687:
686:
682:
681:
676:
675:Noncompliance
671:
670:
663:
660:
658:
655:
653:
652:Tax collector
650:
648:
645:
643:
640:
638:
635:
633:
632:Tax residence
630:
628:
625:
623:
620:
618:
615:
613:
610:
608:
605:
603:
602:Revenue stamp
600:
598:
595:
594:
591:
586:
585:
574:
571:
569:
566:
564:
561:
559:
556:
554:
551:
550:
549:
548:
544:
543:
538:
535:
533:
530:
528:
525:
523:
520:
518:
517:Tax incidence
515:
513:
512:Excess burden
510:
508:
505:
504:
503:
502:
498:
497:
492:
487:
486:
479:
476:
474:
471:
469:
466:
464:
461:
459:
456:
454:
451:
449:
446:
444:
441:
439:
438:Tax incentive
436:
434:
433:Tax advantage
431:
429:
426:
424:
421:
419:
416:
414:
411:
409:
406:
404:
401:
399:
396:
394:
393:Tax threshold
391:
387:
384:
383:
382:
379:
377:
374:
372:
369:
367:
364:
362:
359:
357:
354:
353:
350:
345:
344:
341:
340:fiscal policy
338:An aspect of
337:
336:
332:
328:
327:
324:
321:
320:
316:
315:
311:
307:
303:
295:
290:
281:
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264:
261:
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258:
252:
240:
237:
233:
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228:
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219:
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212:
210:
209:
201:
197:
190:
185:
177:
173:
156:
152:
147:
138:
133:
129:
121:
109:
104:
95:
91:
73:
58:
51:
41:Content added
33:
30:
20:
14876:John R. Saul
14861:Noam Chomsky
14853:Nonâacademic
14793:Susan George
14788:Nancy Fraser
14758:Walden Bello
14703:David Harvey
14693:Stephen Gill
14613:Jayati Ghosh
14519:Earth system
14385:Human rights
14325:Water crisis
14222:early modern
14058:
14021:
14012:
13998:
13984:
13969:
13960:
13943:
13929:
13920:
13903:
13884:
13876:
13866:
13847:
13815:. Retrieved
13801:
13792:
13779:
13770:
13769:. RTĂ News.
13760:
13746:
13732:
13710:
13696:(1): 82â95.
13693:
13687:
13647:
13633:
13608:
13590:
13571:
13557:
13549:
13537:
13523:
13514:
13502:
13488:
13474:
13460:
13451:
13437:
13423:
13414:
13396:
13360:
13346:
13325:cite journal
13317:
13313:
13307:
13294:
13267:
13261:
13247:
13233:
13208:The Guardian
13197:
13178:
13159:
13150:
13146:
13140:
13115:
13098:
13020:
13005:
12991:
12977:
12963:
12949:
12932:
12915:
12901:
12887:
12879:
12870:
12862:
12853:
12839:
12831:
12822:
12808:
12794:
12780:
12766:
12757:
12748:
12734:
12726:
12717:
12709:
12661:
12652:
12631:
12622:
12614:
12605:
12596:
12583:
12561:
12539:
12530:
12524:
12511:
12503:
12486:
12465:cite journal
12438:
12434:
12421:
12410:
12400:Joel Slemrod
12394:
12385:
12379:
12369:
12360:
12310:
12303:. Retrieved
12289:
12281:
12268:
12259:
12250:
12236:
12227:
12218:
12204:
12190:
12182:
12173:
12165:
12158:. Retrieved
12148:
12140:
12127:
12118:
12102:
12085:
12071:
12063:
12050:
12041:
12013:
12004:
11996:
11987:
11958:Gary Tobin (
11937:
11928:
11920:
11908:
11895:
11866:
11857:
11848:
11836:. Retrieved
11831:
11809:
11800:
11791:
11779:
11770:
11754:
11745:
11732:
11718:
11704:
11690:
11676:
11668:
11659:
11651:
11642:
11625:
11616:
11607:
11598:
11589:
11556:. Retrieved
11553:The Guardian
11542:
11534:
11520:
11502:
11494:
11485:
11471:
11462:
11449:
11427:
11371:
11357:
11323:
11288:
11270:
11253:
11249:
11243:
11234:
11225:
11217:
11200:
11186:
11172:
11163:
11151:
11142:
11129:
11111:
11103:
11094:
11085:
11076:
11059:
11051:
11039:
11025:
11017:
11008:
11000:
10991:
10983:
10970:
10956:
10923:. Retrieved
10912:
10903:
10894:
10886:
10877:
10851:
10842:
10833:
10821:
10813:
10787:
10766:
10749:
10732:
10715:
10707:
10666:
10652:
10562:
10458:
10449:
10435:
10421:
10407:
10393:
10379:
10365:
10351:
10343:
10314:
10300:
10286:
10277:
10264:
10255:
10242:
10211:
10189:
10175:
10161:
10109:
10100:
10096:
10086:
10078:
10047:
10027:
10019:
10010:
9996:
9982:
9973:
9952:
9938:
9924:
9906:
9888:
9874:
9856:
9838:
9808:
9801:. Retrieved
9787:
9754:. Retrieved
9737:
9704:. Retrieved
9690:
9660:
9646:
9617:
9600:
9571:
9564:. Retrieved
9550:
9535:
9514:cite journal
9506:
9494:
9490:
9460:
9446:
9437:
9428:
9419:
9410:
9402:
9357:. Retrieved
9343:
9310:. Retrieved
9296:
9267:
9260:. Retrieved
9246:
9217:
9210:. Retrieved
9200:
9186:
9172:
9163:
9154:
9121:. Retrieved
9104:
9075:
9068:. Retrieved
9054:
9025:
9018:. Retrieved
9015:The Guardian
9001:
8972:
8965:. Retrieved
8948:
8903:. Retrieved
8886:
8853:. Retrieved
8839:
8806:. Retrieved
8768:cite journal
8759:
8752:. Retrieved
8746:
8736:
8707:
8700:. Retrieved
8686:
8653:. Retrieved
8639:
8605:
8598:. Retrieved
8584:
8572:. Retrieved
8529:
8522:. Retrieved
8508:
8499:
8479:
8458:
8437:
8427:
8419:
8390:
8376:
8368:
8359:
8342:
8333:
8305:
8277:
8249:
8232:
8223:
8203:
8195:
8178:
8169:
8165:
8161:
8151:
8142:
8138:
8129:
8115:
8080:
8076:
8066:
8058:
8046:
8040:
8009:
7999:Joel Slemrod
7982:
7962:
7953:
7944:
7932:
7926:
7899:
7887:
7881:
7846:
7842:
7836:
7812:
7808:
7802:
7773:
7763:"Tax Havens"
7742:
7708:
7676:
7663:
7655:
7640:
7611:
7581:
7559:
7553:
7520:
7480:
7443:
7439:
7435:
7396:
7360:
7340:
7293:. Retrieved
7260:
7216:
7209:. Retrieved
7161:
7130:collections.
7128:
7116:
7110:
7089:
7085:
7079:
7042:cite journal
6993:
6966:
6936:
6902:
6894:
6881:
6849:
6842:. Retrieved
6804:
6796:
6791:
6779:
6774:
6764:
6755:
6742:
6719:
6702:
6694:
6676:
6666:
6657:
6649:
6645:
6639:
6634:
6612:
6607:
6595:
6590:
6577:
6551:Double Irish
6549:
6530:Green Jersey
6529:
6523:
6517:
6513:double Irish
6511:
6506:
6485:
6417:Double Irish
6241:6 (1) 65-91
6158:Joel Slemrod
5998:
5991:
5979:
5969:
5955:
5943:
5939:Green Jersey
5933:
5931:
5927:
5920:
5916:
5912:
5905:
5897:
5894:Green Jersey
5878:
5849:
5840:
5832:
5826:
5822:
5818:
5776:
5765:
5760:
5743:
5736:
5705:
5701:
5684:Green Jersey
5676:Paul Krugman
5657:double Irish
5649:double Irish
5642:double Irish
5638:double Irish
5621:
5581:
5574:
5569:
4612:Ardagh Glass
4525:Dell Ireland
4397:Allergan Inc
4144:
4121:
4105:double Irish
4100:
4096:
4094:
4076:
4068:
4055:
4034:double Irish
4023:
4013:
4007:
4000:
3984:
3969:
3947:
3921:This Irish "
3918:localisation
3911:
3909:
3896:
3880:
3876:
3869:Arts Block,
3855:
3848:
3814:
3806:
3799:
3758:
3751:
3738:
3736:
3689:
3683:
3649:, including
3642:
3634:
3624:
3577:
3575:
3570:
3564:
3556:
3538:
3534:
3530:
3508:
3491:
3485:
3477:tax treaties
3474:
3463:
3437:
3430:
3424:
3397:
3390:
3378:
3365:
3347:
3334:
3317:
3311:
3303:
3288:
3282:double Irish
3254:
3250:
3243:
3239:
3233:
3204:The Guardian
3202:
3200:
3181:
3173:Dail Eireann
3152:
3140:
3129:
3093:
3081:
3037:(called the
3035:double Irish
3016:
3014:
3009:double Irish
2952:
2939:
2917:
2901:
2890:double Irish
2881:
2878:double Irish
2867:
2863:double Irish
2859:double Irish
2852:
2836:
2795:
2775:
2748:
2740:
2734:), to give "
2717:
2710:
2678:
2672:
2666:
2662:Double Irish
2660:
2657:tax treaties
2646:
2639:
2613:
2603:
2599:
2564:
2559:DĂĄil Ăireann
2552:
2545:
2534:
2523:
2516:
2503:
2488:
2481:
2412:
2402:
2390:
2325:Joel Slemrod
2282:
2262:
2258:
2254:
2252:
2231:
2185:
2179:
2175:
2125:tools (e.g.
2116:
2114:
2106:Green Jersey
2093:
2075:
2056:
2028:
2022:
2014:
2010:
2006:
2005:
2000:Double Irish
1863:South Africa
1458:Joel Slemrod
1126:Hypothecated
1094:Sugary drink
968:Expatriation
847:
842:
765:Double Irish
728:Black market
573:Proportional
522:Laffer curve
507:Price effect
294:
14871:Naomi Klein
14753:Ulrich Beck
14728:Politics /
14718:Robert Wade
14708:Ronen Palan
14698:Peter Gowan
14648:Amartya Sen
14638:Dani Rodrik
14588:David Autor
14514:Development
14395:Imperialism
14343:Brain drain
13949:Brad Setser
13639:Ronen Palan
12160:27 December
12056:Ronen Palan
11838:14 November
11514:. May 2013.
11256:: 150â161.
9751:Irish Times
9701:Irish Times
9657:Irish Times
9614:Irish Times
9257:Irish Times
9118:Irish Times
8900:Irish Times
8209:Ronen Palan
7632:Ronen Palan
7601:Ronen Palan
7295:24 February
7278:Brad Setser
6968:information
6519:single malt
6495:Conduit OFC
6187:James Hines
6110:James Hines
5972:Brad Setser
5653:single malt
5529:Paddy Power
5453:CMC Limited
5336:Glanbia plc
5269:food retail
4688:Kerry Group
4185:(2017 âŹbn)
4166:Operational
4038:single malt
3972:proxy tests
3903:Ashoka Mody
3860:IDA Ireland
3841:Long Room,
3698:proxy tests
3104:Irish Times
3039:single malt
2936:brass plate
2886:single malt
2874:single malt
2701:Brad Setser
2668:Single Malt
2620:proxy tests
2572:Ashoka Mody
2489:tax dumping
2464:blacklisted
2401:from 2010,
2395:Ronen Palan
2293:Conduit OFC
2147:Conduit OFC
1878:Switzerland
1843:Philippines
1818:New Zealand
1813:Netherlands
1453:Ronen Palan
1191:User charge
1010:Value-added
975:Consumption
887:Swiss Leaks
775:Single Malt
713:Tax shelter
703:Tax evasion
662:Tax farming
647:Tax shelter
563:Progressive
527:Optimal tax
428:Tax amnesty
423:Tax holiday
381:Tax bracket
366:Tax revenue
196:Next edit â
32:Next edit â
14966:Apple Inc.
14930:Categories
14813:Paul Hirst
14808:David Held
14673:Samir Amin
14663:Political
14598:Ravi Batra
14539:history of
14534:ecological
14509:Dependency
14457:Offshoring
14420:scientific
14410:linguistic
14375:Fair trade
14355:Care drain
14308:Tax havens
14303:Population
14212:History of
13978:. Reuters.
13406:The Lawyer
13149:(4): 714.
12598:countries.
12043:countries.
11525:Professor
9848:Clare Daly
8090:1703.03016
6817:References
6499:tax havens
6030:Author(s)
6011:tax havens
6009:Papers on
5978:, wrote a
5873:See also:
5805:See also:
5777:not to use
5651:tool, the
5636:tool, the
5439:technology
5375:technology
5192:technology
5106:technology
4900:technology
4759:technology
4575:technology
4543:technology
4511:industrial
4447:technology
4361:industrial
4329:technology
4297:technology
4211:technology
4044:) require
3937:See also:
3893:rankings.
3831:See also:
3710:tax havens
3671:Dharmapala
3655:Dharmapala
3643:most cited
3590:See also:
3410:See also:
3320:to be 4%:
3255:individual
3228:See also:
3011:BEPS tool.
3001:Enda Kenny
2982:See also:
2918:Ireland's
2912:See also:
2803:See also:
2753:(e.g. the
2749:Ireland's
2647:Ireland's
2589:See also:
2566:practices.
2421:from 2015;
2273:See also:
2157:See also:
2082:tax havens
2065:, and tax
2029:aggregate
1788:Kazakhstan
1673:Bangladesh
1668:Azerbaijan
1601:By country
1558:Temple tax
1528:Church tax
1411:ATA Carnet
1396:Free trade
1391:Tariff war
1319:Tax treaty
1200:Congestion
1141:Land value
1032:Eco-tariff
1000:Television
956:Solidarity
936:Ad valorem
796:Tax havens
627:Tax shield
622:Tax refund
590:Collection
568:Regressive
443:Tax reform
14976:Microsoft
14838:John Urry
14730:sociology
14580:Economics
14484:World war
14207:Globality
14175:education
14023:candidate
13895:DLA Piper
12654:combined.
12443:CiteSeerX
11832:europa.eu
11772:clawback.
10905:property.
10102:combined.
10097:The Times
9975:Eurostat.
9916:Sinn Fein
9898:Sinn Fein
7775:Americas.
7564:CiteSeerX
6799:(page 6.)
6650:effective
6646:effective
6377:Tax haven
5974:from the
5934:aggregate
5921:aggregate
5913:aggregate
5207:Greencore
5013:ESB Group
4311:Microsoft
4177:Inversion
4101:effective
4097:effective
3856:aggregate
3531:tax rates
3513:, and/or
3511:tax haven
3440:tax haven
3342:Irish ETR
3251:aggregate
3244:aggregate
3240:effective
3236:tax haven
3219:Rebuttals
3211:academic
3188:tax haven
2998:Taoiseach
2763:orphaning
2736:substance
2300:The main
2285:tax haven
2263:Rebuttals
2249:("TCJA").
2180:blackhole
2123:tax haven
2102:Medtronic
2094:effective
2071:tax haven
2011:tax haven
1868:Sri Lanka
1833:Palestine
1793:Lithuania
1758:Indonesia
1743:Hong Kong
1663:Australia
1653:Argentina
1521:Religious
1309:Spahn tax
1304:Tobin tax
1156:Pigouvian
1074:Cigarette
1047:Severance
980:Departure
788:Locations
741:Corporate
723:Smuggling
491:Economics
413:Tax shift
408:Deduction
398:Exemption
302:Tax haven
14981:Facebook
14903:Category
14572:scholars
14497:Theories
14405:cultural
14400:academic
14104:Journals
13817:21 April
13316:(2): 4.
13117:returned
12494:(2014).
12362:numbers.
12318:cite web
12305:27 March
12299:RTE News
11859:employer
11767:Matheson
11568:cite web
11461:. 2018.
11435:(2011).
11165:business
10935:cite web
9817:cite web
9803:25 April
9766:cite web
9756:25 April
9716:cite web
9706:25 April
9669:cite web
9625:cite web
9579:cite web
9566:25 April
9369:cite web
9359:20 April
9322:cite web
9312:20 April
9307:RTE News
9275:cite web
9262:20 April
9225:cite web
9212:20 April
9133:cite web
9123:25 April
9083:cite web
9070:25 April
9033:cite web
9020:25 April
8980:cite web
8967:25 April
8924:|1=
8915:cite web
8905:25 April
8865:cite web
8855:25 April
8818:cite web
8808:25 April
8754:25 April
8715:cite web
8702:25 April
8665:cite web
8655:25 April
8618:cite web
8609:Matheson
8600:25 April
8574:25 April
8537:cite web
8524:25 April
8460:Islands.
8171:reasons.
7873:(2009).
7845:(4): 3.
7797:(2010).
7761:(2007).
7638:(2010).
7305:cite web
7224:cite web
7211:15 April
7169:cite web
7074:(2010).
6995:(CCCTB).
6860:cite web
6844:24 April
6724:research
6305:See also
6024:Journal
5960:â
5857:â
5852:inverted
5551:ICON Plc
5283:McKesson
5229:Circle K
4882:Experian
4429:Facebook
4128:LâQIAIFs
4081:â
4059:â
4040:and the
3900:â
3819:â
3579:RTE News
3369:â
3351:â
3165:Tim Cook
3101:â
3053:"), the
2956:Sink OFC
2888:and the
2876:and the
2580:Evidence
2569:â
2259:Evidence
1888:Tanzania
1853:Portugal
1828:Pakistan
1708:Colombia
1688:Bulgaria
1553:Leibzoll
1430:Academic
1423:Research
1241:Windfall
1181:Turnover
1161:Property
1111:Georgist
1057:Stumpage
1052:Steering
1037:Landfill
1017:Dividend
941:Aviation
931:Per unit
926:Indirect
617:Tax lien
553:Tax rate
532:Theories
386:Flat tax
349:Policies
323:Taxation
155:contribs
56:Wikitext
14665:economy
14570:Notable
14348:reverse
14276:Disease
14217:archaic
14128:Aspects
14119:Studies
14114:Outline
13189:Reuters
13035:. 2017.
12229:havens.
11901:empty."
11618:growth.
11558:2 March
11123:. 2015.
10925:19 July
10853:Centre.
10781:. 2014.
9164:Reuters
8850:Fortune
8500:Reuters
8095:Bibcode
6681:leakage
5759:" The
5742:of tax
5231:Ireland
4850:Perrigo
4808:Ireland
4806:Penneys
4741:Sandisk
4666:Ryanair
4376:DCC plc
4226:CRH plc
4183:Revenue
4161:Company
4025:Table 1
4015:Table 1
3659:Slemrod
3637:. The
3324:in his
3192:Revenue
3076:L-QIAIF
3023:Revenue
2964:Walkers
2948:Revenue
2786:LâQIAIF
2732:Foxconn
2641:Table 1
2540:As the
2529:As the
2454:Fortune
2331:(2006);
2295:), by:
2287:, or a
2255:Sources
2153:Context
2131:LâQIAIF
2118:Table 1
2040:LâQIAIF
2007:Ireland
1908:Uruguay
1808:Namibia
1803:Morocco
1768:Ireland
1748:Iceland
1733:Germany
1723:Finland
1718:Denmark
1713:Croatia
1658:Armenia
1648:Algeria
1643:Albania
1290:(CCCTB)
1151:Payroll
1106:General
1099:Tobacco
1069:Alcohol
1005:Tourist
951:Landing
683:General
418:Tax cut
376:Tax law
206:Line 7:
203:Line 7:
14971:Google
14425:social
14256:Global
14248:Issues
13659:
13282:
12759:FALSE.
12445:
11600:base."
11144:rival.
10835:Fund).
8650:Forbes
8144:havens
8139:Rte.ie
7648:
7566:
6613:hybrid
6021:Paper
6003:
5506:
5496:Baxter
5431:
5399:
5367:
5293:
5261:
5184:
5130:
5098:
5088:VMware
5044:
4990:
4892:
4860:
4783:
4751:
4719:
4643:
4633:Pfizer
4567:
4557:Oracle
4535:
4503:
4471:
4439:
4407:
4353:
4321:
4289:
4279:Google
4257:
4217:119.2
4203:
4171:Sector
4136:Brexit
4132:Brexit
4036:, the
3996:Brexit
3884:Brexit
3675:Zucman
3663:Zucman
3661:, and
3594:, and
3198:laws.
2996:Irish
2942:, the
2821:data).
2718:While
2452:, and
2448:, the
2440:, the
2438:Forbes
2432:, the
2360:, and
2356:, the
2277:, and
2269:Labels
2200:Zucman
2133:, and
2098:Pfizer
2084:, and
2038:&
1883:Taiwan
1873:Sweden
1858:Russia
1848:Poland
1823:Norway
1773:Israel
1738:Greece
1728:France
1698:Canada
1683:Brazil
1678:Bhutan
1573:Kharaj
1481:(ITEP)
1384:Export
1379:Import
1374:Tariff
1364:Custom
1251:Wealth
1176:Surtax
1171:Single
1146:Luxury
1131:Income
1064:Excise
1027:Carbon
921:Direct
808:(OFCs)
761:(BEPS)
473:Unions
403:Credit
308:, and
67:Inline
49:Visual
14415:media
14335:Other
13839:(PDF)
13720:(PDF)
13684:(PDF)
13621:(PDF)
13546:(PDF)
13511:(PDF)
13304:(PDF)
13272:(PDF)
13108:(PDF)
13029:(PDF)
12941:(PDF)
12924:(PDF)
12633:said.
12529:: 8.
12521:(PDF)
12407:(PDF)
12353:(PDF)
12261:Malta
12111:(PDF)
12094:(PDF)
12034:(PDF)
11971:(PDF)
11917:(PDF)
11875:(PDF)
11788:(PDF)
11763:(PDF)
11747:2.5%.
11634:(PDF)
11415:(PDF)
11395:(PDF)
11332:(PDF)
11160:(PDF)
11068:(PDF)
11048:(PDF)
10830:(PDF)
10775:(PDF)
10758:(PDF)
10741:(PDF)
10724:(PDF)
10682:(PDF)
10571:(PDF)
10502:(PDF)
10340:(PDF)
10040:(PDF)
9487:(PDF)
9421:zero.
8416:(PDF)
8351:(PDF)
8326:(PDF)
8270:(PDF)
8242:(PDF)
8216:(PDF)
8188:(PDF)
8168:(2).
8085:arXiv
8006:(PDF)
7923:(PDF)
7878:(PDF)
7766:(PDF)
7701:(PDF)
7608:(PDF)
7550:(PDF)
7509:(PDF)
7442:(1).
7432:(PDF)
7262:Read.
7036:: 11.
7030:(PDF)
6477:Notes
6298:2010
6274:2014
6250:2014
6219:2010
6191:2008
6163:2006
6138:2013
6114:2009
6086:2006
6058:1994
6033:Year
6018:Rank
5575:454.4
5570:Total
5476:Dairy
5474:Ornua
5421:Adobe
4549:10.3
4517:11.5
4485:12.4
4461:Shire
4453:12.6
4421:12.9
4389:13.9
4367:16.5
4343:Eaton
4335:18.5
4303:26.3
4271:26.6
4239:27.6
4168:Base
4163:Name
4124:ICAVs
3882:postâ
3651:Desai
3533:from
3521:(see
3498:(see
2726:, or
2651:use "
2417:, by
2407:, by
2393:, by
2362:Oxfam
2196:Hines
2194:from
2127:QIAIF
2036:QIAIF
1798:Malta
1783:Japan
1778:Italy
1753:India
1703:China
1588:Zakat
1583:Nisab
1578:Khums
1568:Jizya
1543:Tithe
1538:Teind
1499:(TJN)
1485:Oxfam
1357:Trade
1276:ATTAC
995:Stamp
990:Sales
985:Hotel
914:Types
164:edits
13922:U.S.
13819:2019
13657:ISBN
13516:2017
13338:help
13280:ISBN
12478:help
12388:(3).
12331:help
12307:2019
12162:2017
12115:OECD
11939:IFAC
11840:2016
11581:help
11560:2019
11087:tax.
10948:help
10927:2018
9830:help
9805:2019
9779:help
9758:2019
9729:help
9708:2019
9682:help
9638:help
9592:help
9568:2019
9527:help
9439:ways
9382:help
9361:2019
9335:help
9314:2019
9288:help
9264:2019
9238:help
9214:2019
9146:help
9125:2019
9096:help
9072:2019
9046:help
9022:2019
8993:help
8969:2019
8940:help
8928:help
8907:2019
8878:help
8857:2019
8831:help
8810:2019
8781:help
8756:2019
8728:help
8704:2019
8678:help
8657:2019
8631:help
8602:2019
8576:2019
8550:help
8526:2019
7646:ISBN
7515:and
7318:help
7297:2019
7237:help
7213:2019
7182:help
7055:help
6873:help
6846:2019
6784:here
6769:list
6706:The
6557:GDPR
6528:(or
6525:CAIA
6516:and
6279:10âĄ
5948:and
5906:U.S.
5668:BEPS
5661:BEPS
5634:BEPS
5564:1.9
5542:2.0
5520:2.0
5488:2.1
5465:2.1
5445:2.1
5413:2.3
5381:2.3
5349:2.4
5327:2.5
5307:2.6
5275:2.6
5243:2.6
5220:2.6
5198:2.7
5166:2.8
5144:2.9
5112:2.9
5080:3.1
5058:3.2
5026:3.2
5004:3.3
4972:3.6
4950:3.7
4928:3.7
4906:3.9
4874:4.1
4842:4.3
4820:4.4
4797:5.0
4765:5.6
4733:6.1
4701:6.4
4679:6.6
4657:7.5
4625:7.6
4603:8.6
4581:8.8
4156:Rank
4126:and
4088:NBER
4071:BEPS
4030:BEPS
3852:GNI*
3723:BEPS
3702:BEPS
3684:The
3629:was
3504:OECD
3481:OECD
3444:OCED
3382:BEPS
3285:BEPS
3273:").
3047:BEPS
3031:BEPS
2986:and
2966:and
2924:ICAV
2807:and
2791:GNI*
2705:CoFR
2696:GNI*
2531:OECD
2494:The
2469:The
2397:and
2291:(or
2257:and
2135:ICAV
2086:BEPS
2067:NGOs
1994:to "
1838:Peru
1763:Iran
1505:(US)
1493:(US)
1487:(UK)
1369:Duty
1219:Toll
1214:GNSS
1210:Road
1205:Fuel
1116:Gift
1084:Meat
780:CAIA
558:Flat
189:Undo
176:talk
151:talk
137:undo
132:edit
108:talk
94:edit
13794:US.
13698:doi
12453:doi
12439:128
11464:21.
11258:doi
9499:doi
8225:one
8103:doi
8051:doi
7937:doi
7892:doi
7574:doi
7560:128
7121:doi
6255:9âĄ
6224:8âĄ
6143:5âĄ
6119:4âĄ
6091:3âĄ
6063:2âĄ
6038:1âĄ
5691:PSI
5686:");
5555:IRL
5533:IRL
5479:IRL
5456:IRL
5340:IRL
5318:IRL
5234:IRL
5211:IRL
5157:IRL
5071:IRL
5017:IRL
4963:IRL
4941:IRL
4919:IRL
4833:IRL
4811:IRL
4692:IRL
4670:IRL
4616:IRL
4594:IRL
4380:IRL
4230:IRL
4052:).
3964:BEA
3929:).
3681:).
3435:).
3388:).
3356:, "
3344:).
3196:FOI
2928:CRO
2831:BEA
2819:BEA
2778:CRO
2773:).
2744:CRO
2644:).
2555:TDs
2213:IMF
2209:FSF
2188:IRS
2013:or
1992:MEP
1693:BVI
1195:fee
1186:Use
1089:Sin
1079:Fat
242:'''
184:Tag
14932::
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