Ireland as a tax haven: Difference between revisions

3160: 3348: 2898:" ("CAIA") BEPS tool allows Apple Ireland to write-off this virtual IP–asset against future Irish corporation tax. The €26.220 billion jump in intangible capital allowances claimed in 2015, showed Apple Ireland is writing-off this IP–asset over a 10–year period. In addition, Apple Jersey gave Apple Ireland the $ 300 billion "virtual" loan to buy this virtual IP–asset from Apple Jersey. Thus, Apple Ireland can claim additional Irish corporation tax relief on this loan interest, which is circa $ 20 billion per annum (Apple Jersey pays no tax on the loan interest it receives from Apple Ireland). These tools, created entirely from virtual internal assets financed by virtual internal loans, give Apple circa €45 billion per annum in relief against Irish corporation tax. In June 2018 it was shown that Microsoft is preparing to copy this Apple scheme, known as "the Green Jersey". 3992: 2644: 3041: 3886: 2862: 4007: 2874: 379: 6830:, users of Irish BEPS tools must conduct a "relevant trade" and perform "relevant activities" in Ireland to give the BEPS tool a degree of credibility and substance. In effect, it can equate to an "employment tax" on the Irish subsidiary, however, to the extent that the "relevant activities" are needed within the Group (e.g. they are performing real tasks), then the effect of this "employment tax" is mitigated. While the Irish State has never published the employment metrics for using Irish BEPS tools, the evidence is that even where the "relevant activities" were completely unnecessary, the "employment tax" equates to circa 2–3% of revenues (see 2735: 3146:, 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". 5551: 5476: 5444: 5412: 5338: 5229: 5175: 5143: 5089: 5035: 4905: 4828: 4796: 4764: 4688: 4612: 4580: 4548: 4484: 4452: 4398: 4366: 4334: 4302: 4248: 5860: 2212: 3797:" rules, and U.S. hostility to OECD attempts in curbing Ireland's BEPS tools. Under the 2017 U.S. TCJA, U.S. multinationals paid a 15.5% repatriation tax on the circa $ 1 trillion in untaxed cash built up in global tax havens from 2004–2017. Had these U.S. multinationals paid foreign taxes, they would have built up sufficient foreign tax credits to avoid paying U.S. taxes. By allowing U.S. multinationals to use global tax havens, the U.S. exchequer received more taxes, at the expense of other countries, as Hines predicted in 1994. 3325: 5306: 4937: 4516: 3914: 2031: 6361: 14947: 1987: 14158: 6785:

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

14958: 1975: 71: 6375: 3527:), and therefore while Ireland could meet the first OECD test, it fails the second and third OECD tests. The fourth OECD test (‡) was withdrawn by the OECD in 2002 on protest from the U.S., which indicates is a political dimension to the definition. In 2017, only one jurisdiction, Trinidad & Tobago, met the 1998 OECD definition of a tax haven (Trinidad & Tobago is not one of the 35 6901:: 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 10857: 10162: 10840: 7404: 10446: 11341: 5831:, the U.S. has long been aware that by allowing U.S. multinationals to use BEPS tools from global corporate tax havens, increases the ultimate taxes received by the U.S. exchequer. The 2017 TCJA U.S. repatriation tax of 15.5% would not have been payable had U.S. multinationals been paying full foreign taxes on their non–U.S. income. 13576: 2778:–based ("TP") BEPS tools (e.g. capital allowance schemes, inter-group cross-border charging), which still provide material employment in Ireland (e.g. from U.S. life sciences firms). Some corporates like Apple maintain expensive Irish contract manufacturing TP–based BEPS operations (versus cheaper options in Asia, like Apple's 5872:

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

8026: 6646:, 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 2121:, but no OECD member, including Switzerland, has ever met this definition; only Trinidad & Tobago met it in 2017. Similarly, no EU–28 country is amongst the 64 listed in the 2017 EU tax haven blacklist and greylist. In September 2016, Brazil became the first G20 country to "blacklist" Ireland as a tax haven. 8443: 10502: 9744: 13500:

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

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

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

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

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

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

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

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

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

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

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

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

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

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At least 125 major U.S. companies have registered several hundred subsidiaries or investment funds at 70 Sir John Rogerson's Quay, a seven-story building in Dublin's docklands, according to a review of government and corporate records by The Wall Street Journal. The common thread is the building's

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

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

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

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

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

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

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

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

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12330:"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." 10507:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2813:" 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 3001:

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

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

4070:"). Irish–based U.S. multinationals may be selling into Europe, however, the evidence is that they route all non–U.S. business through Ireland. Ireland is more accurately described as a "U.S. corporate tax haven". The U.S. multinationals in Ireland are from "knowledge industries" (see 5951:

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

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Structure 1: The profits of the Irish company will typically be subject to the corporation tax rate of 12.5% if the company has the requisite level of substance to be considered trading. The tax depreciation and interest expense can reduce the effective rate of tax to a minimum of

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

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

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

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

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

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

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

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

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

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

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

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

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

3131: 6000:, 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. 187: 5843:

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

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

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

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

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

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

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

2267:("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. 3973:" 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 11376: 5889:

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

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

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

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

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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

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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

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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

11424:, 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. 10900:

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

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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

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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

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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

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

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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

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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

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

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

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

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

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

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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

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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

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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

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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

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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

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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

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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

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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

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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.

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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".

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

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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

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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

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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

3744:. Hines–Rice also introduced the first quantitative tests of a tax haven, which Hines felt were needed as many tax havens had non-trivial "headline" tax rates. These two tests are still the most widely quoted 12928:

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".

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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

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

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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:

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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

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

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

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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

7210:"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%." 8808:

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

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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.

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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

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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

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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.

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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.

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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.

3543: 2905:(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 6934: 4022:" for tax havens as a by–product of Ireland's position as preferred hub for global "knowledge economy" multinationals (e.g. technology and life sciences), "selling into EU–28 markets". When the 3538:

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

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

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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.

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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

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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.

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

15: 9842:"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" 7782: 2082:

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

10305:

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

9978:"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" 12617:'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. 12214:

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.

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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.

5688:, 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 8846: 6709:

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.

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

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

2293:, said that: "It’s not Ireland’s fault U.S. tax law was written by someone on acid". Hassett, however, had labeled Ireland as a tax haven in November 2017, when advocating for the 5703:, was already up and running in 2014 (and used by Microsoft and Allergan in 2017), and has as yet not received any US–EU–OECD attention. It is noted that since the closure of the 4053:, showed multinationals from "territorial" corporate taxation systems don't need tax havens, when researching behaviours of German multinationals with German academic tax experts. 12940: 11152:

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

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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

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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.

3123: 13450:"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" 8524:"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" 5980:

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

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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.

10785: 2686:(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 9005: 3174:, also regulated by the CBI, emerged in 2016, the CBI upgraded the little–used LQIAIF, to give the same benefits as Section 110 SPVs, but with confidentiality and tax secrecy. 2952:, 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). 2140:("TCJA"), and move to a hybrid "territorial" tax system, removed the need for some of these compromises. In 2018, IP–heavy S&P500 multinationals guided similar post–TCJA 11982:"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" 9555:

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.

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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.

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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.

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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,

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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

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

3542:. 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 2451: 242: 170: 7201: 6053: 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"). 5756:, and the German administration neutralised its own Parliament's 2018 "Royalty Barrier" by exempting all OECD–approved IP–schemes (i.e. all of Ireland's BEPS tools), see 10966: 4175: 2833: 2178: 2087: 6762:

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.

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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.

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

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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.

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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.

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

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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.

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

9447:"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" 8461:"INTERNATIONAL TAXATION: Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions" 11164: 12057: 6692:("CAIA") Irish BEPS tool. The U.S. GILTI anti-BEPS regime accepts CAIA's intangible capital allowances as deductible against GILTI tax. Thus, the CAIA's 0–2.5% 2974:, Investment Company, Unit Trust, Common Contractual Fund, Investment Limited Partnership). Four of the five wrappers do not file public accounts with the Irish 2928:. Because Irish intangible capital allowances are accepted as U.S. GILTI deductions, the "Green Jersey" now enables U.S. multinationals to achieve net effective 11078: 9451:

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

8543: 6458: 5835:

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,

2967: 2961: 2817:, 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 2461: 2174: 2083: 12734:"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" 11009: 10404: 9207: 8006: 4039: 3389: 3318: 3294: 3277: 2760: 2727: 2655: 13286: 12954: 9074:

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

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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".

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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

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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.

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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.

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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:

13836: 12923: 12820:"Abolition of institutes of technology is an act of senseless violence: Technological Universities Bill will take the educational engine out of the regions" 11596: 11555: 11092: 10916: 10264: 9977: 9463: 8205: 8107:

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.

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

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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

12040: 10526:"Tax-free funds once favoured by 'vultures' fall €55bn: Regulator attributes decline to the decision of funds to exit their so–called 'section 110 status'" 9446: 7716: 3396:

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.

13814: 13213: 12862:"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" 12697:"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" 12257: 11743: 2094:, 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 14037: 13513: 11981: 11642: 11225: 11989:

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.

9620:

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.

9266:

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

8326:

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

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

3167: 3115: 2818: 11044: 10819: 10802: 6414: 5891: 5742: 4067: 3800:

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

3405: 3306: 3204: 2886: 2638: 2157: 13643: 12906: 12875: 8182: 12819: 11239: 11129: 10841:"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" 10049: 9514:"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"" 9481: 7564: 6943:

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".

12985: 12861: 11729: 9253: 11358: 9794: 9499: 9397: 9161: 5827:

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

182: 93: 13625: 13413: 12833: 12733: 12289: 10474: 12968: 12753: 12714: 11757: 11578: 11066:

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

11049:

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

10947: 10317: 6482: 3893:("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. 3657:

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

3171: 2802: 2091: 31: 28: 13541: 11396: 9604: 3022:

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.

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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

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

11543:

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

11027: 9058: 8693: 5745:, 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; 3998:: Irish corporate gross operating surplus by the controlling country of the company (note: a material part of the Irish figure are from U.S. 1669: 11901: 11771: 5692:

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

3648: 3464: 3347: 14998: 12271: 10525: 3199:

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

10726: 3380:, 24 years later, in his June 2018 paper on corporate tax havens, also estimated Ireland's effective corporate tax to be 4% (Appendix 1). 13982: 12893:"Tight property supply constrains Dublin's Brexit appeal: Escalating prices and rents prompt anxiety about ability to draw more business" 12801: 11538: 3991: 3717:, and used quantitative techniques to estimate that Ireland was the third largest global tax haven. Other major papers on tax havens by 3479:

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

2719:

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

2643: 13527: 13251: 11459: 10705: 3964:" to U.S. multinationals using Irish BEPs tools. To fulfil their Irish employment quotas, some U.S. technology firms perform low-grade 13432:"Ireland enjoys tax boom but fears a reckoning: Dublin concerned about reliance on revenue from small group of multinational companies" 10601: 7265:

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

6409: 5598: 3725:(2015, 2018), cite the 1994 Hines–Rice paper, but create their own tax haven lists, all of which include Ireland (e.g., the June 2018, 3384: 2190: 2095: 72: 13059: 12758:

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

11876:"European Commission - PRESS RELEASES - Press release - State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion" 7631:

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

3864:

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

2169:), was apparent in its 2017–18 failure to attract London financial services jobs due to Brexit. Ireland's diversification into full 13030: 12543: 3921:("UCD"). In 2018, UCD was Ireland's second-ranked university at 193 in the world ranking list, but in 2019 fell to the 201–250 group. 2405: 1526: 13598:

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

13002: 8481: 2609:

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

13323: 12124: 11858:

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

9239: 7817: 5854: 4156: 3986: 3953:, Ex–IMF mission chief to Ireland, "Warning Ireland faces economic threat over corporate tax reliance – Troika chief", 9 June 2018. 1391: 1386: 178: 89: 12189:

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

10140: 9700: 8578:

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

6807:

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

6688: 6572: 5937: 5727: 4089: 3106: 2895: 827: 14131: 12397: 11785: 6955: 3833: 3314: 2975: 2825: 2791: 13590: 11524: 11061: 10460: 8615: 8502: 14151: 13555: 13189: 13016: 12026: 11182: 9109:"WORLD ECONOMIC FORUM: 'That's a joke', 'stealing': Ireland's low corporate tax rate criticised by leading economists at Davos" 8286: 8239: 7426: 3817: 1740: 1333: 554: 12675: 12058:"Suzanne Kelly PAST PRESIDENT IRISH TAX INSTITUTE: There is a definition of a tax haven - and Ireland doesn't make that grade" 10573: 10295: 6566: 5700: 5652:

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

4085: 3086: 2933: 2921: 822: 13854: 11147: 10687: 8523: 5670:

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

5635:

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

3573:), focus on effective taxes as the primary requirement, which Ireland would meet, and have entered the general lexicon. The 3074: 2514:

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

2035: 12243: 11961: 10488: 10432: 9531: 9225: 5757: 14494: 13672: 10948:"Clerys owner exploits tax avoidance loophole: Majority of shuttered Dublin store owned by collective asset vehicle (ICAV)" 10553: 10122: 10091: 7524: 7081: 5767:, showed in 2018 that most corporate tax disputes are between high-tax jurisdictions, and not between high-tax and low-tax 4135: 2592:

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

2128:

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

1940: 1121: 216: 205: 122: 111: 13694: 10751: 10615: 6620:

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

6040:

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

3859:

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

3069:

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

14499: 13184: 13080: 11506: 11257: 10756:

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

10384: 9513: 8638: 8341: 6976: 6047:

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

4023: 3196: 3102: 1815: 220: 126: 12600: 12321: 11832: 11583:"The Irish authorities knew exactly what was going on, long before the international community finally blew the whistle. 10637: 8007:"Zucman:Corporations Push Profits Into Corporate Tax Havens as Countries Struggle in Pursuit, Gabrial Zucman Study Says" 3263:

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

2189:

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

14840: 14740: 13708: 12880:

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

12015: 11969:

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

8413:"OFFSHORE SHELL GAMES REPORT: US firms are keeping billions in offshore 'tax havens' - and Ireland is high on the list" 7602: 6173: 6092: 2731:(ETR) of 0–2.5%. They are the world's largest BEPS tools, and exceed the aggregate flows of the Caribbean tax system. 2654:(i.e. profits), by the controlling country of the company (note: a material part of the Irish figure is also from U.S. 2017: 1880: 1003: 515: 11712: 9108: 7304: 2622:, Ex-IMF mission chief to Ireland, "Former IMF official warns Ireland to prepare for end to tax regime", 21 June 2018. 2581:

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

14593: 14484: 14345: 13331: 12986:"Capital Allowances for Intangible Assets under section 291A of the Taxes Consolidation Act 1997 (Part 9 / Chapter2)" 12788:"No Irish university in the worlds top 100 as the country's higher education sector falls further in global rankings" 12359:

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

10250: 10013: 9240:"Oregon Department of Revenue made a recommendation that Ireland be included as a 'listed jurisdiction' or tax haven" 8468:

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

8260: 7786: 7697: 6041: 3852:

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

3630:

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

3286:

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

3238:

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

3040: 2278:, stated this publicly. However, the same Commissioner in January 2018, described Ireland to the EU Parliament as a 2039: 1341: 1089: 13466:

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

10281: 9589: 5803:("TCJA"), the U.S. had one of the highest global rates of corporation tax at 35%. Allowing U.S. multinationals to " 2806: 2707:, back to Ireland. Once in Ireland, these tools reduce Irish corporate taxes by re-routing to say Bermuda with the 14988: 10727:"REVIEW OF IRELAND'S CORPORATION TAX CODE, PRESENTED TO THE MINISTER FOR FINANCE AND PUBLIC EXPENDITURE AND REFORM" 9658:"Semantics and Ireland's tax status Department of Finance persists in denying Ireland is world's biggest tax haven" 8261:"CITY UNIVERSITY PERC: The Governance of the Black Holes of the World Economy: Shadow Banking and Offshore Finance" 7975: 7885: 7851: 7128: 6333: 6309: 6222: 2675: 2416: 2066: 806: 194: 100: 13120: 11807: 11502: 8370: 7037: 5936:

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

14993: 14586: 13728: 13690: 12022: 12016:"What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven" 12007: 10321: 8383:

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

7683: 3809: 3447: 3356:

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

3224: 2446: 988: 584: 14096: 13200:

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

10353: 7922: 3774: 2238:

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

15008: 13960: 13771: 12085: 12005: 11919: 10768: 7159: 6435: 5804: 3899: 3885: 3794: 3613:

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

3255:

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

2861: 2838: 2743: 2715: 2683: 2420: 2114: 1945: 1664: 12342: 11717:

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

9350: 9124:

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

8232: 7553: 5638:

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

3843:"Third, because of a rather obscure, but nonetheless influential paper by Hines and Rice dating back to 1994." 3065: 2770:

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

2601:

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

14521: 13610: 12596: 12107: 11986: 10747: 10722: 10246: 10009: 5800: 4006: 3938: 3880: 3726: 3666: 2945: 2917: 2873: 2294: 2137: 1950: 909: 378: 13300: 10874: 8314: 8287:"Estimating the Scale of Corporate Profit Shifting: Tax Revenue Losses Related to Foreign Direct Investment" 3681:, who in 1994, published a paper with Eric M Rice, listing 41 tax havens, of which Ireland was one of their 3219:

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

2986:" entities. The Central Bank has no mandate to investigate tax avoidance or tax evasion, and under the 1942 2570:

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

14222: 14004: 13785: 13152: 12715:"American Chamber of Commerce hires Mark Redmond, past President of the Irish Tax Institute as its new CEO" 12404: 11327: 7329: 6499: 6023: 4151:

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

3910:, the State body responsible for attracting inward investment, but never defined beyond the broad concept. 3801: 3662: 2752: 2326: 2286: 1648: 939: 13901: 12423: 8084: 6642:

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

3733: 3686: 3593:. The OECD has never updated or amended its 1998 definition (apart from dropping the 4th criteria). The 3373: 15003: 14640: 14212: 14187: 14124: 12459: 12428: 8089: 8058: 7930: 7249: 6980: 6197: 6145: 6117: 4011: 2878: 2866: 2547: 2387: 2340: 2194: 1890: 1860: 11113:"Mason Hayes and Curran:Silver Linings from Ireland's Financial Clouds with QIAIFs and Section 110 SPVs" 10930: 5828: 3658: 2721: 14665: 14514: 9992:""The golden goose may be killed" - Former IMF official warns Ireland to prepare for end to tax regime" 8790: 8267: 6580:) BEPS tool has a normal effective rate of 2.5%, but was temporarily reduced to 0% in 2015 for Apple's 5748:

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

4170:

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

3753: 3714: 3207:, there were no official records of any discussion of the tax deal given to Apple outside of the Irish 2798: 2671: 1271: 743: 14051: 3748:

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

3018:, who have set up offices in Ireland), market the Irish ICAV as a superior wrapper to the Cayman SPC ( 3003: 2940:, in June 2018, Microsoft was preparing a "Green Jersey" Irish BEPS scheme. Irish experts, including 14360: 14323: 13920: 12041:"Tom Maguire Tax Partner DELOITTE: Why Ireland's transparency and tax regime means it is not a haven" 10995: 8975: 8562: 8293: 8121:"Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network" 7476: 6538: 6284: 5922: 5646: 4097: 4035: 4010:

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

3918: 3790: 3562: 3310: 3110: 2901:

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

2877:

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

2767: 2696: 2552: 2543: 2394: 2264: 2256: 1318: 896: 853: 704: 559: 408: 357: 13137: 12658: 12495: 11660: 11323: 10181: 7616: 7102: 4034:

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

3804:

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

3621:, although he subsequently called Ireland and the Netherlands "tax black holes" on 18 January 2018. 3523:

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

14581: 14259: 14202: 14161: 13736: 13700: 13385: 12525: 12378: 11628: 11556:"The capture of tax haven Ireland: "the bankers, hedge funds got virtually everything they wanted"" 11411: 9877: 9841: 9826: 9776: 9729: 9685: 9639: 9574: 9429: 9382: 9335: 9285: 9193: 9143: 9093: 9040: 8987: 8925: 8878: 8828: 8775: 8725: 8678: 8597: 8031:

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

7365: 7284: 7229: 7006: 6920: 6256: 2430:("PSI") into tax avoidance activities of U.S. multinationals by using "profit shifting" BEPS tools; 2235: 1910: 1328: 812: 201: 107: 14065: 13491: 13431: 13044: 12892: 12771:"IDA IRELAND CEO Shanahan: 'We don't have natural resources other than the quality of our people'" 12636: 12303: 11939: 11296:

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

10214: 8740: 8118: 6882: 4018:

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

3203:

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

14885: 14437: 14281: 14229: 13964: 12573: 12201: 10017: 8412: 8395: 7660:

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

6470: 6394: 5881: 5787: 3590: 3184: 3163: 3119: 3090: 3035: 2991: 2979: 2829: 2824:

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

2679: 2043: 1925: 1865: 1376: 1371: 993: 874: 525: 212: 118: 13449: 13272: 12623: 12226: 10228: 10163:"Fintan O'Toole: Ireland is becoming the tax haven of choice for profit-shifting multinationals" 7687: 5948:

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

4096:("IP") to execute the BEPS actions, which technology and life sciences possess in quantity (see 3970: 3961: 3073:

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

2783: 14983: 14950: 14825: 14467: 14457: 14340: 14276: 14207: 14192: 14117: 13815:"How the U.S. corporation tax regime helps U.S. business compete against the rest of the world" 13159: 12490: 10683: 9891: 8321: 7611: 6663:, because it still forces minimum U.S. tax rates on foreign income under the TCJA GILTI regime. 6404: 5839:, saw this when researching why German multinationals make so little use of tax havens in 2016. 3890: 3243: 2771: 2270:

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

2010: 1835: 1720: 1715: 1311: 709: 12544:"What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature" 12451: 10931:"There are yet more Irish laws that allow foreign property investors to operate here tax-free" 8050: 5894:. There is widespread unhappiness of Irish BEPS tools in Europe, even from other tax havens. 2251:

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

2075:

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

14765: 14603: 14335: 14264: 14102:

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

13372: 13314: 12547: 12512: 12062:

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

12011: 11661:"'Ireland is not a tax haven': Department of Finance dismisses 'tax haven' research findings" 11342:"Change in tax treatment of intellectual property and subsequent and reversal hard to fathom" 11112: 10691: 10660: 9561: 8815: 7089: 6985:

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

6959: 6630: 6542: 6494: 6488: 6399: 4187: 4093: 4030:), it released a paper on "meeting the challenges of a modern globalised knowledge economy". 4019: 3965: 3813: 3745: 3713:. Hines expanded his original 1994 list to 45 countries in 2007, and to 52 countries in the 3340: 3239: 3234:" provided by Irish privacy and data protection laws, that enable the State to function as a 3231: 3216: 3208: 3192: 3070: 3007: 2995: 2809:, and have been used by Russian banks to circumvent sanctions. Irish Section 110 SPVs offer " 2734: 2700: 2667: 2383: 2186: 1915: 1840: 1805: 1790: 1710: 1700: 944: 864: 859: 780: 66: 13301:"U.S. firms are keeping billions in offshore 'tax havens' - and Ireland is high on the list" 12941:"Warning that Ireland faces huge economic threat over corporate tax reliance – Troika chief" 12659:"'Ireland is not a tax haven': Department of Finance dismisses 'tax haven' research finding" 10418: 10340:"Ireland has world's fourth largest shadow banking sector, hosting €2.02 trillion of assets" 10200: 8791:"Still slipping the net Europe's corporate-tax havens say they are reforming. Up to a point" 8429: 6549:, however, unlike the tax haven label, Ireland does not raise formal objection to OFC labels 5859: 4190:

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

3960:

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

2978:, and therefore offer tax confidentiality and tax secrecy. While they are regulated by the 2932:

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

2725:("CAIA") BEPS tool (e.g. as Apple did post 2015). These BEPS tools give an Irish corporate 2301:

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

14890: 14795: 14608: 14576: 14566: 14551: 14452: 14447: 14390: 13883: 13366:

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

11100:

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

10489:"SECTION 110 and QIAIFs: How do vulture funds manage to pay practically no tax in Ireland?" 9913: 8142: 7745: 7743: 6581: 6429: 5817: 5719: 5639: 4027: 3935: 3761: 3256: 3098: 3031: 2994:

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

2891: 2856: 2739: 2158:

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

1935: 1900: 1875: 1755: 1735: 902: 579: 440: 13514:"Ireland's move to close the 'double Irish' tax loophole unlikely to bother Apple, Google" 10063: 7880: 7384: 3793:

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

2211: 8: 15013: 14427: 14417: 14412: 14395: 14286: 14269: 14182: 13647: 13629: 13495: 12640: 12539: 11945: 11875: 11853: 11814: 11808:"Ireland as a European gateway jurisdiction for China – outbound and inbound investments" 11466: 11362: 11278: 11261: 11204: 11062:"Irish 'tax haven' benefits from offshore asset shifts, reports New York Federal Reserve" 10858:"Former Irish Central Bank Deputy Governor says Irish politicians mindless of IFSC risks" 10826: 10577: 10299: 9009: 8656: 8642: 8377: 8349: 8119:

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

7914: 7876: 7560: 6755: 6510: 6452: 6446: 6441: 6419: 6389: 6230: 6153: 5928: 5772: 5768: 5671: 4637: 3718: 3702: 3594: 3574: 3566: 3513: 3440: 3135: 3052: 2983: 2560: 2518: 2481: 2401: 2357: 2336: 1955: 1855: 1850: 1795: 1780: 1770: 1765: 1760: 1705: 1695: 1690: 1674: 1544: 1490: 1293: 801: 353: 14670: 12580:

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

12231:

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

9909: 8298:

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

8146: 5771:

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

5737:

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

3406:

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

15023: 14735: 14561: 14509: 14472: 14217: 13858: 13832: 13180: 11488: 11168: 8897: 8355:

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

8132: 8080: 7918: 7842: 7806: 7704:

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

7472: 7119: 6504: 6341: 6234: 6157: 6129: 6100: 6010: 5836: 4050: 3980: 3678: 3654: 3617:, explicitly stated to an Irish State Oireachtas Finance Committee on 24 January 2017: 3607: 3535: 3401: 3376:

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

3369: 3352: 3011: 2703:" ("IP") to "shift profits" from higher-tax locations, with whom Ireland has bilateral 2501: 2353: 2243: 2152:). While the TCJA neutralises some Irish BEPS tools, it enhances others (e.g. Apple's " 1930: 1920: 1905: 1895: 1870: 1820: 1785: 1775: 1745: 1730: 1725: 1580: 1495: 1283: 1247: 1168: 1047: 765: 403: 224: 130: 13820:

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

13800:"Insight: How Treasury's tax loophole mistake saves U.S. companies billions each year" 12565: 12479:"The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?" 7595:"THE MISSING WEALTH OF NATIONS: ARE EUROPE AND THE U.S. NET DEBTORS OR NET CREDITORS?" 7074: 6845:

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

3473:

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

2763:

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

15028: 14923: 14790: 14675: 14556: 14462: 14328: 14234: 13884:"Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries" 13749: 13704: 13327: 13217: 12365: 11789: 11615: 11186: 10982: 9864: 9813: 9790: 9763: 9716: 9672: 9653: 9626: 9608: 9416: 9369: 9322: 9272: 9180: 9130: 9080: 9027: 8962: 8912: 8865: 8762: 8712: 8665: 8584: 8120: 7720: 7693: 7594: 7443: 7352: 7271: 7250:"A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act" 7216: 7172: 6938: 6907: 6170:

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

5944:). With TCJA participation relief, U.S. multinationals can now achieve net effective 3856: 3639: 3019: 3015: 2663: 2606: 2322: 2239: 2106: 2003: 1845: 1830: 1825: 1800: 1750: 1550: 1261: 1213: 1153: 1069: 1010: 722: 689: 495: 9532:"Tax treaty shopping: structural determinants of FDI routed through the Netherlands" 7967: 7652: 4196:

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

14830: 14810: 14725: 14650: 14479: 14350: 14249: 13939:"Reassessing the Beloved Double Irish Structure (as Single Malt) in Light of GILTI" 13745: 13729:"In praise of tax havens: International tax planning and foreign direct investment" 13665: 13556:"Impossible Structures: tax outcomes overlooked by the 2015 tax Spillover analysis" 12500: 12478: 12398:"TAX CUTS AND JOBS ACT OF 2017 Corporate Tax Reform and Wages: Theory and Evidence" 12325: 11559: 11480: 11305: 11253: 11023: 10664: 9546: 9157: 9001: 8345: 8150: 8098: 8011:

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

7984: 7939: 7621: 7202:"Half of U.S. foreign profits booked in tax havens, especially Ireland: NBER paper" 7168: 6476: 6380: 6013:& Eric M Rice, Fiscal Paradise: Foreign tax havens and American business, 1994. 4199:

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

4026:

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

3906:

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

3614: 3459: 3179: 2852: 2814: 2810: 2775: 2456: 2275: 2215: 1885: 1810: 1416: 1381: 1361: 1173: 1141: 1015: 869: 620: 16: 14038:"Google, Facebook and Salesforce.com dramatically expand their Dublin office hubs" 13150: 11309: 8102: 7943: 4038:). Since this transformation, no major UK firms have moved to Ireland and most UK 3945:

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

3450:

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

3324: 2828:, which was how the above abuses were discovered in 2016–17. In February 2018 the 15018: 14962: 14913: 14845: 14820: 14785: 14700: 14571: 14489: 14407: 14316: 14244: 14197: 13435: 13356: 13233:"Exclusive: Facebook to put 1.5 billion users out of reach of new EU privacy law" 12184: 12078: 11833:"Uses of Ireland for German Companies: Irish "Intellectual Property" Tax of 2.5%" 8939: 8850: 8744: 7205: 4109: 3643: 3570: 3494: 3480: 2497: 2489: 2206: 1979: 1595: 1453: 1448: 1183: 1146: 1057: 1022: 924: 848: 684: 644: 610: 520: 510: 505: 500: 418: 10127:

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

9960:"SINN FEIN: Irish state's tax haven activities contribute to obscene inequality" 6696:

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

5655:

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

2982:, like the Section 110 SPV, it has been shown many are effectively unregulated " 2602: 14815: 14680: 14655: 14526: 14372: 14311: 14166: 13956: 13905: 13661: 13348: 13273:"Google booked 41% of global revenues in Ireland in 2012; A leprechaun's gold?" 12619: 12614: 12474: 11786:"Maples and Calder Irish Intellectual Property Tax Regime – 2.5% Effective Tax" 11421: 11415: 11279:"State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion" 11010:"Central Bank landlord a vulture fund paying no Irish tax using a QIF, says SF" 10967:"Kennedy Wilson firm pays no tax on its €1bn Irish property assets with QIAIFs" 10875:"TRINITY COLLEGE DUBLIN: 'Section 110' Companies. A Success story for Ireland?" 10656: 10542: 10114: 10080: 9054: 8566: 8154: 8076: 7963: 7590: 7516: 7409:

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

7337: 7253: 7070: 6898: 6516: 6366: 6317: 6293: 6279:

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

6181: 6125: 6028: 5876: 5764: 5311: 4984: 4962: 4942: 4521: 4131: 3722: 3710: 3698: 3377: 3187:

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

3143: 2742:), is the largest BEPS action in history, and led to the replacement of GDP by 2477: 2473: 2466: 2434: 2376: 2361: 2247: 1538: 1510: 1485: 1346: 1188: 983: 919: 817: 755: 659: 654: 637: 615: 13179: 12924:"Ireland slips again in the latest WEF Global Competitiveness Report rankings" 12155: 11730:"Pinning Down Apple's Alleged 0.005% Tax Rate in Ireland Is Nearly Impossible" 11525:"IRISH EX. TAOISEACH BERTIE AHERN: Revenue 'kept Apple tax deal from cabinet'" 11439: 10546: 9550: 9254:"The Netherlands is a tax haven alongside Ireland, Malta and Cyprus, say MEPs" 8203: 8183:"The countries which are conduits for the biggest tax havens (Ireland is 5th)" 2415:

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

14977: 14928: 14880: 14875: 14870: 14865: 14850: 14760: 14730: 14690: 14598: 14365: 14239: 14140: 13685: 13501:

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

12592: 12292:. The International Consortium of Investigative Journalists. 5 December 2017. 11854:"World Intellectual Property Day: IRELAND'S 2.5% IP Tax Rate (Section 4.1.1)" 11574: 10917:"Powerful Central Bank secrecy laws limit public disclosure of key documents" 10719: 10242: 10084: 10005: 9927: 9845: 9112: 8795: 8659:, an Irish law firm that specializes in ways companies can use Irish tax law. 8169:"Offshore Financial Centers and the Five Largest Value Conduits in the World" 8075: 7810: 7752: 7744:

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

7010: 6795: 6759: 5956:

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

5908: 5899: 5868:

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

5556: 5481: 5449: 5417: 5343: 5234: 5200: 5180: 5148: 5114: 5094: 5040: 5006: 4910: 4876: 4833: 4801: 4769: 4693: 4617: 4585: 4553: 4489: 4457: 4403: 4371: 4339: 4307: 4253: 4224: 4057: 3999: 3869:

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

3419: 3260: 2941: 2902: 2589: 2522: 2493: 2290: 1610: 1278: 1203: 1094: 1027: 961: 929: 796: 738: 699: 679: 649: 564: 485: 480: 455: 445: 387: 12591: 12180: 10745: 10385:"TRINITY COLLEGE DUBLIN: Ireland, Global Finance and the Russian Connection" 10241: 10004: 8460: 3913: 2163:

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

47: 14908: 14835: 14805: 14750: 14660: 14432: 13764: 13626:"Why is Germany siding with the tax havens against corporate transparency?" 13255: 12447: 11600: 10718: 9062: 8046: 7746:"Banks in Tax Havens: First Evidence based on Country-by-Country Reporting" 7520: 6598: 6560: 6464: 6205: 5967:

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

5723: 5704: 5696: 5689: 5685: 4659: 4152: 4081: 4056:

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

3706: 3524: 3329: 3251: 3220: 3082: 3056: 2937: 2925: 2910: 2906: 2709: 2704: 2433:

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

2382:

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

2372: 2047: 1991: 1505: 1288: 1257: 1228: 1208: 1099: 1084: 1064: 978: 973: 775: 569: 157: 14086: 14000: 12969:"Intangible Assets Scheme under Section 291A Taxes Consolidation Act 1997" 12290:"Where is Luxembourg, Ireland and the Netherlands on the new EU blacklist" 12045:

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

11240:"FEARGAL O'ROURKE: Man Making Ireland Tax Avoidance Hub Proves Local Hero" 9942:"SINN FEIN: MEP McCarthy criticises EU tax haven blacklist as a whitewash" 8371:"TAX JUSTICE NETWORK: Ireland Financial Secrecy Index Country Report 2014" 5927:

While the Washington and EU political compromises tolerating Ireland as a

3278:

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

3215:

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

538: 14918: 14800: 14755: 14745: 14695: 14685: 14635: 14442: 13996: 13936: 13686: 13644:"Germany: Breaking Down The German Royalty Barrier - A View From Ireland" 12504: 12103: 11744:"'Double Irish' and 'Dutch Sandwich' saved Google $ 3.7bn in tax in 2016" 10282:"Apple's multi-billion dollar, low-tax profit hub: Knocknaheeny, Ireland" 9798: 9748: 9704: 9661: 9304: 9165: 8947: 8738: 8256: 7988: 7679: 7648: 7625: 7325: 7324: 6019: 5576: 5383: 4735: 3950: 3907: 3836:

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

3661:, the most cited paper in all tax haven research, was relied upon by the 3544:

Global Forum on Transparency and Exchange of Information for Tax Purposes

3475:

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

3154:. "Ireland resists closing corporation tax 'loophole'", 10 November 2017. 3151: 2920:("TCJA") GILTI-regime to neutralise some Irish BEPS tools, including the 2748: 2678:("BEPS") by U.S. multinationals in Ireland is so large, that in 2017 the 2619: 2511: 2442: 1500: 1238: 1198: 1116: 1052: 998: 934: 760: 750: 694: 574: 475: 470: 428: 413: 14091: 13489: 12802:"FactCheck: Does Ireland really have the "highest education" in Europe?" 12343:"Ireland likened to tax haven in report accepted in European Parliament" 12258:"EU blacklist names 17 tax havens and puts Caymans and Jersey on notice" 10354:"How Russian Firms Funnelled €100bn through Dublin via Section 110 SPVs" 9959: 9941: 9351:"Ireland likened to tax haven in report accepted in European Parliament" 7717:"'It's not Ireland's fault U.S. tax law was written by someone on acid'" 5907:

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

4104:

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

2393:

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

2030: 345:

Allegation that Ireland facilitates tax base erosion and profit shifting

14860: 14855: 14720: 14645: 14504: 14422: 14402: 14024:"How U.S. tax reform rewards companies that shift profit to tax havens" 13837:"Dependence on corporation tax from U.S. firms leaves State vulnerable" 13660: 13577:"Three years of silence on 'Single Malt' tax loophole raises questions" 13542:"Multinationals replacing 'Double Irish' with new tax avoidance scheme" 13453: 12421: 12125:"Oxfam disputes opaque OECD failing just one tax haven on transparency" 11713:"Ireland: Where Profits Pile Up, Helping Multinationals Keep Taxes Low" 11359:"CENTRAL BANK OF IRELAND: Enhancements to the L-QIAIF regime announced" 11079:"Ireland as a location for Distressed Debt: Orphaned Super QIF Example" 10541: 10113: 10079: 10036:"CSO paints a very different picture of Irish economy with new measure" 9895: 7968:"Taxing across Borders: Tracking Personal Wealth and Corporate Profits" 7515: 7405:"Disappointing number of financials plan to come to Dublin post–Brexit" 7305:"U.S. Tax Cuts and Jobs Act: Corporate tax reform - Winners and Losers" 6886: 6546: 6251:

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

6058: 5989:" BEPS tool and on-shoring their IP to Ireland (rather than the U.S.). 5898:"Now that corporate tax reform has passed, the advantages of being an 4066:). U.S.–controlled multinations pay 80% of Irish corporate taxes (see " 3777:(Ireland is 3rd), and deviation of GDP/GNI from 1 (Ireland is now 1st). 3757: 3665:

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

3048: 2129: 1605: 1575: 1458: 1443: 1366: 1298: 1266: 1218: 1193: 1178: 1079: 1074: 1042: 968: 674: 669: 490: 450: 396: 13151:

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

13057: 12848:"New technological university for greater Dublin area to be announced" 11377:"Turning the Tide: The OECD's Multilateral Instrument Has Been Signed" 9464:"German party rejects Irish loan repayment plan that could save €150m" 8503:"Offshore Profit Shifting and the U.S. Tax Code - Part 2 (Apple Inc.)" 5741:, however, it came to Apple's defense when the EU Commission levied a 3825:"First, because of Ireland's 12.5 percent corporation tax rate"; (see 2065:

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

14531: 14355: 14254: 13942: 13287:"Facebook to put 1.5bn users out of reach of new EU GDPR privacy law" 12834:"Technological universities: are they really such a good idea ?" 10706:"Minister Donohoe publishes Review of Ireland's Corporation Tax Code" 10390:. Professor Jim Stewart Cillian Doyle. 27 February 2018. p. 21. 9963: 9945: 8500: 8027:"Ireland is the world's biggest corporate 'tax haven', say academics" 7913: 6424: 5254: 5060: 3558: 3487: 3297:

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

3283: 3235: 3045: 2332: 2234:

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

2170: 2149: 2118: 1438: 1356: 1351: 1037: 1032: 843: 770: 460: 349: 11902:"Extension of SARP Scheme Tax incentives for foreign staff rejected" 10880:. Professor Jim Stewart Cillian Doyle. 12 January 2017. p. 20. 8847:"Ireland is a tax haven — and that's becoming controversial at home" 4155:. This represents a substantive challenge to the Irish economy (see 3820:, which found the only sources listing Ireland as a tax haven were: 12346: 10595: 10392:

Regulation has been described as light touch regulation/unregulated

10368:"More than €100bn in Russian Money funneled through Dublin in SPVs" 10265:"Revealed Eight facts you may not know about the Apple Irish plant" 9354: 8233:"Dirty Money Coming Home: Capital Flows into and out of Tax Havens" 8137: 5276: 4147:

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

3626: 3227:(despite the fact that Apple is circa one-fifth of Ireland's GDP). 3212: 2530:

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

1600: 1568: 1252: 1242: 1163: 1158: 1131: 1104: 914: 664: 605: 600: 433: 13103: 11412:"After a Tax Crackdown, Apple Found a New Shelter for Its Profits" 11045:"'Strong evidence' Ireland aiding EU banks' tax-avoidance schemes" 10475:"Kinsella: Charity status for vulture funds - someone shout stop!" 10447:"Vulture funds using charities to avoid paying tax, says Donnelly" 10318:"Ireland's playing games in the last chance saloon of tax justice" 8691: 8315:"TRINITY COLLEGE DUBLIN BUSINESS SCHOOL: Irish MNC Tax Strategies" 7692:. Cornell Studies in Money. Cornell University Press. p. 24. 2713:

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

13983:"Luxembourg PM blasts Ireland's low effective corporate tax rate" 13236: 12227:"Tax haven definition and meaning | Cambridge English Dictionary" 11165:"New Irish Fund Vehicle to Facilitate U.S. Investment – the ICAV" 11130:"How foreign firms are making a killing in buying Irish property" 10433:"Revealed: How vulture funds paid €20k in tax on assets of €20bn" 4853: 4713: 4423: 4273: 3808:

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

3752:

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

3577:, who places Ireland on its tax haven list, split the concept of 3531:

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

2779: 2639:

Corporation tax in the Republic of Ireland § Low tax economy

1411: 1233: 1136: 1126: 465: 423: 14109: 13786:"The U.S. Has the Highest Corporate Income Tax Rate in the OECD" 12566:"Firms, Trade and Profit Shifting: Evidence from Aggregate Data" 11643:"Irish Taoiseach rebuts Oxfam claim that Ireland is a tax haven" 11597:"Revealed: Facebook's global lobbying against data privacy laws" 10896:"IMF queries lawyers and bankers on hundreds of IFSC SPV boards" 8894:"This Tax Haven Just Revised Its 2015 GDP up From 7.8% to 26.3%" 8210:

International Monetary Fund: Finance & Development Quarterly

8204:

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

7445:

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

7427:"EU's Moscovici slams Ireland, Netherlands as tax 'black holes'" 5892:€13 billion fine on Apple for Irish tax avoidance from 2004–2014 5743:€13 billion fine on Apple for Irish tax avoidance from 2004–2014 4112:, "Intellectual Property Law Solutions to Tax Avoidance", (2015) 3606:

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

3439:

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

2605:

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

14957: 13937:

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

12202:"Tax haven definition and meaning | Collins English Dictionary" 11539:"FactCheck: Is Apple really the "largest taxpayer in Ireland"?" 10616:"An Analysis of 2015 Corporation Tax Returns and 2016 Payments" 10419:"Vulture funds pay just €8,000 in tax on €10 billion of assets" 8739:

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

8697: 5855:

Double Irish arrangement § Effect of Tax Cuts and Jobs Act

4183: 4179: 4043: 3987:

Double Irish arrangement § Effect of Tax Cuts and Jobs Act

3931: 2485: 2145: 1974: 1620: 1431: 1426: 1421: 1223: 1111: 13611:"U.S. accuses EU of grabbing tax revenues with Apple decision" 13214:"Facebook paid just €30m tax in Ireland despite earning €12bn" 12907:"Ireland falls in FDI ranking as Paris gains to London's cost" 12775:

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

12563: 11940:"Trinidad & Tobago left as the last blacklisted tax haven" 11485:"Treasure Islands: Tax Havens and the Med who Stole the World" 11484: 10741: 10739: 10405:"Loophole lets firms earning millions pay €250 tax, Dáil told" 10229:"Irish overseas 'contract manufacturing' mainly tax avoidance" 9500:"The 'Holy Grail of tax avoidance schemes' was made in the US" 9398:"Seven EU Countries Labeled 'Tax Havens' in Parliament Report" 8563:"Tax Havens Blunt Impact of Corporate Tax Cut, Economists Say" 8401:. Institute of Taxation and Economic Policy. 2017. p. 17. 8342:"How Ireland became a tax haven and offshore financial centre" 8168: 7551: 7471: 7155: 3787:

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

3105:

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

2666:" going back to the first lists in 1994, and features in all " 13925:

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

13490:

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

13414:"Trump's U.S. tax reform a significant challenge for Ireland" 13074:"Challenges of Measuring the Modern Global Knowledge Economy" 12876:"Dublin overtakes London in most expensive cities to live in" 11962:"Understanding the rationale for compiling 'tax haven' lists" 11594: 9208:"Blacklisted by Brazil, Dublin funds find new ways to invest" 6596:

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

6306:

Taxing across borders: Tracking wealth and corporate profits

5823:

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

5714:

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

5521: 4126:

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

2970:("QIAIF") regime is a range of five tax-free legal wrappers ( 2409: 1635: 1630: 1625: 1615: 1590: 1585: 1532: 1404: 13477:"The real story behind US companies' offshore cash reserves" 12754:"Trinity College slips in latest global university rankings" 11579:"'Nobody believes Ireland is not a tax haven' - UN official" 10118: 10050:"New economic Leprechaun on loose as rate of growth plunges" 8636: 8544:"Ireland rejects U.S. senator claims as tax spat rumbles on" 8284: 7881:"What Problems and Opportunities are Created by Tax Havens?" 4178:) is a diversifier from U.S. corporate tax haven services. 2452:

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

2144:

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

13252:"Google pays €47m in tax in Ireland on €22bn sales revenue" 12162: 10736: 9858:

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

7477:"FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS" 7334:"The Global Con Hidden in Trump's Tax Reform Law, Revealed" 7069: 6935:"Irish Taoiseach Leo Varadakar: IRELAND IS NOT A TAX HAVEN" 6604: 6219:

What problems and opportunities are created by tax havens?

5715: 5708: 5681: 4171: 4118: 4077: 3770: 3749: 3739: 3551: 3528: 3491: 3429: 3332: 3290:

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

3122:, who regulates Section 110 SPVs, upgraded the little used 3094: 3078: 2971: 2578: 2559:

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

2182: 2133: 12446: 11205:"IRISH FUNDS ASSOCIATION: ICAV Breakfast Seminar New York" 10119:"APPENDIX 1 Table 2 : The Missing Profits of Nations" 8230: 8045: 7385:"Frankfurt Is the Big Winner in Battle for Brexit Bankers" 6275:

End of bank secrecy: Evaluation of G20 tax haven crackdown

6089:

Fiscal Paradise: Foreign tax havens and American Business

3756:("OFCs"), a term the IMF used to capture both traditional 2539:

has been used against Ireland by German political leaders;

2285:

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

14097:

Tax Havens: How Globalisation Really Works by Ronen Palen

13528:"Death of the "Double Irish Dutch Sandwich"? Not so Fast" 11409: 11028:"Tax 'trickery' in Ireland: A safe haven you can bank on" 10597: 10296:"New report: is Apple paying less than 1% tax in the EU?" 9605:"Under siege: world leaders take 'tax haven' swipe at us" 8444:"Oxfam says Ireland is a tax haven judged by EU criteria" 7678: 7038:"Ireland is not a Tax Haven - EU Commissioner, Moscovici" 4186:

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

2841:, moved out of Irish Section 110 SPVs and into L–QIAIFs. 2260: 370: 14101: 14052:"IRELAND SELECTED ISSUES Section E: The U.S. Tax Reform" 13003:"Google UK employees paid double their Irish equivalent" 12613:

When the Irish State issued a public statement refuting

9482:"Man Making Ireland Tax Avoidance Hub Proves Local Hero" 6061:, ranked by academic citations, over the last 25 years. 4002:

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

3191:

prevents the Central Bank from sending this data to the

14021: 11572: 10215:"Tax deals raise questions over Ireland's growth spurt" 9006:"One last time on who benefits from corporate tax cuts" 8501:

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

6459:

Qualifying investor alternative investment fund (QIAIF)

5977:

anonymous interviews with Irish corporate tax experts.

4121:

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

3313:

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

2962:

Qualifying investor alternative investment fund (QIAIF)

2462:

The Hidden Wealth of Nations: The Scourge of Tax Havens

2117:. Ireland does not meet the 1998 OECD definition of a 13726: 13492:"Brussels in crackdown on 'double Irish' tax loophole" 13400:"U.S. corporations could be saying goodbye to Ireland" 13349:"Intellectual Property Law Solutions to Tax Avoidance" 13058:

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

12272:"Outbreak of 'so whatery' over EU tax haven blacklist" 12244:"Empty OECD 'tax haven' blacklist undermines progress" 11210:. Irish Funds Association. November 2015. p. 16. 10682: 10596:

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

9795:"US taxpayers growing tired of Ireland's one big idea" 9701:"EDITORIAL: Corporate tax: defending the indefensible" 9301:"Is Ireland a tax haven? European Parliament says yes" 6545:", which tax academics consider to be synomonous with 3505:

Lack of effective exchange of information; (with OECD)

3138:, including Ireland, opted out of the key Article 12. 54: 14066:"Donald Trump seeks to slash U.S. corporate tax rate" 13765:"Reform of U.S. International Taxation: Alternatives" 11772:"Oracle paid just €11m tax on Irish turnover of €7bn" 11503:"Official Statistics and Data Protection Legislation" 11226:"Conversion of a BVI or Cayman Fund to an Irish ICAV" 11148:"Fears over tax leakage via investors' ICAV vehicles" 9745:"The United States' new view of Ireland: 'tax haven'" 9402:

International Consortium of Investigative Journalists

8482:"Tax Havens: International Tax Avoidance and Evasion" 8430:"Ireland named world's 6th worst corporate tax haven" 8312: 7554:"IDENTIFYING TAX HAVENS AND OFFSHORE FINANCE CENTRES" 5775:

of Ireland, Luxembourg and the Netherlands, are rare.

3934:(which are linked to quality of talent), and the key 3848:

This 2013 Irish State-written paper then invoked the

2913:, as the full BEPS effect is capitalized on day one. 1335:

European Union Common Consolidated Corporate Tax Base

11967:. EU Parliament Research. December 2017. p. 3. 11397:"Ireland resists closing corporation tax 'loophole'" 10638:"Irish Microsoft firm worth $ 100bn ahead of merger" 9059:"The desperate inequality behind global tax dodging" 8692:

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

8486:

Table 1. Countries Listed on Various Tax Haven Lists

6356: 3486:

The Irish State, and its advisors, have refuted the

2682:

abandoned GDP/GNP as a statistic to replace it with

2274:; in January 2017 the EU Commissioner for Taxation, 13346: 13060:"Ireland is not – and has never been – a tax haven" 12538: 12139:"Harmful Tax Competition: An Emerging Global Issue" 11758:"Facebook Ireland pays tax of just €30m on €12.6bn" 10752:"When can we expect the next wave of IP onshoring?" 10503:"How do vulture funds exploit Irish tax loopholes?" 10461:"Why would a Vulture Fund own a Children's Charity" 8788: 7875: 6247:

In praise of tax havens: International tax planning

4042:to Ireland returned; and Ireland has failed to win 3077:was alerted by an Irish MEP in 2016 to a new Irish 2428:

U.S. Senate Permanent Subcommittee on Investigation

2400:The three main non-governmental tax organisations: 2309:), and detail regarding the Irish State's official 13831: 12181:"Financial Times Lexicon: Definition of tax haven" 11440:"Tax Sandwich: Ireland's OECD–compliant tax tools" 10508:bought at bargain basement prices in recent years. 9789: 8637:Damian Paletta; Kate Linebaugh (15 October 2013). 7841: 7805: 7585: 7583: 7581: 7579: 7577: 7118: 7040:. Chartered Accountants Ireland. 27 January 2017. 6415:EU illegal State aid case against Apple in Ireland 3816:, which they had published in the State-sponsored 3694: 3674: 3446:The OECD's "Hierarchy of Taxes" pyramid (from the 3361: 2368: 2349: 2110: 2046:" when told of a new Irish tax scheme to replace " 13138:"The United Kingdom's Experience with Inversions" 12422:Mihir A.Desai; C Fritz Foley; James R. Hines Jr. 11856:. Mason Hayes and Curran (Law Firm). April 2013. 11324:"Tax Avoidance and the Irish Balance of Payments" 11295: 10182:"Tax Avoidance and the Irish Balance of Payments" 10109: 10107: 10105: 9652: 7757:Figure D: Tax Haven Literature Review: A Typology 7565:Centre for Research on Multinational Corporations 7448:. U.S. Internal Revenue Service. 12 January 1981. 6880: 4134:, Thomas Wright, "THE EXORBITANT TAX PRIVILEGE", 3898:than Ireland's 2016 GDP of €291 billion (or 2016 3647: 3540:Harmful Tax Competition: An Emerging Global Issue 3463: 3432:tools to avoid all Irish corporate taxation (see 14975: 13762: 13583: 12076: 11838:. Arthur Cox Law Firm. January 2012. p. 3. 11679:"Effective Corporate Tax in Ireland: April 2014" 11595:Carole Cadwall; Duncan Campbell (2 March 2019). 11479: 11252: 11022: 10547:"Why high-tax locations let tax havens flourish" 9602: 9156: 9106: 9000: 8840: 8838: 8639:"Dublin Moves to Block Controversial Tax Gambit" 6035: 6032:article highlighting material issues with TCJA. 3981:Global "knowledge hub" for "selling into Europe" 2327:Corporate haven § Corporate tax haven lists 13902:"Japan Disproves Fears of Territorial Taxation" 13878: 13876: 13153:"The inversion experience in the US and the UK" 13031:"Is Ireland's booming economy just an illusion" 11410:Jesse Drucker; Simon Bowers (6 November 2017). 11266:How Ireland became an offshore financial centre 10574:"New Report on Apple's New Irish Tax Structure" 10545:; Thomas Tørsløv; Ludvig Wier (November 2017). 10520: 10518: 10516: 10251:"The Growth Effect of 'Contract Manufacturing'" 9698: 8938: 8415:. Fora, Sunday Business Post. 15 October 2016. 7574: 5993: 5985:a boom in U.S. multinationals using the Irish " 5547: 5472: 5440: 5408: 5334: 5302: 5225: 5171: 5139: 5085: 5031: 4933: 4901: 4824: 4792: 4760: 4684: 4608: 4576: 4544: 4512: 4480: 4448: 4394: 4362: 4330: 4298: 4244: 4160: 3791:U.S. is the largest beneficiary from tax havens 2968:Qualifying Investor Alternative Investment Fund 13961:"Breaking Down the New U.S. Corporate Tax Law" 13955: 13921:"A Global Perspective on Territorial Taxation" 13623: 12618: 12564:Sébastien Laffitte; Farid Toubal (July 2018). 12473: 11920:"Tax Strategy Group: Irish Corporate Taxation" 11284:profits in 2003 down to 0.005 percent in 2014. 10655: 10567: 10565: 10563: 10184:. Council on Foreign Relations. 25 April 2018. 10102: 9348: 9053: 8616:"Weil on Finance: Yes, Ireland Is a Tax Haven" 8560: 8231:Lukas Menkhoff; Jakob Miethe (December 2017). 7962: 7589: 7552:Laurens Booijink; Francis Weyzig (July 2007). 7307:. Taxnotes International. pp. 1235–1237. 7247: 5816:(and link it to the wider economic concept of 2885:Apple's Q1 2015 Irish restructure, post their 14125: 13175: 13173: 12585: 12304:"EU puts 17 countries on tax haven blacklist" 11289: 11183:"The ICAV – Maples and Calder Checks the Box" 10083:; Thomas Tørsløv; Ludvig Wier (8 June 2018). 10066:. Council on Foreign Relations. 11 May 2018. 9839: 9590:"The Nasty Four must show their real colours" 9162:"Ireland a tax haven 'free-riding' on Europe" 8835: 8613: 7196: 7194: 7192: 7190: 7188: 7186: 6883:"Dáil Éireann debate - Thursday, 23 Nov 2017" 6647: 5997: 5916: 3633: 3512:No substantial activities (e.g. tolerance of 2786:" to their larger Irish IP–based BEPS tools. 2759:Ireland has received the most U.S. corporate 2226:, but on 18 January 2018 that my mouth was a 2011: 13899: 13873: 12148: 12096: 11934: 11932: 11696:"Effective Corporate Tax calculations: 2.2%" 11454: 11452: 10513: 10141:"Ireland named as world's biggest tax haven" 9395: 9298: 9232: 8891: 8694:"If Ireland Is Not A Tax Haven, What Is It?" 8455: 8453: 7484:Quarterly Journal of Economics (Harvard/MIT) 7421: 7419: 7417: 7399: 7397: 7065: 7063: 7061: 7059: 7057: 7055: 7053: 7051: 7001: 6999: 6997: 6995: 6993: 4163:mean some Irish BEPS tools, such as Apple's 2805:), have made Ireland the 3rd largest global 2271: 2069:("BEPS") tools give some foreign corporates 13995: 13664:; Thomas Torslov; Ludvig Wier (June 2018). 13561:. Christian Aid. November 2017. p. 3. 12751: 12452:"Tax competition with parasitic tax havens" 12102: 10708:. Department of Finance. 21 September 2017. 10560: 10435:. The Sunday Business Post. 8 January 2017. 10117:; Thomas Torslov; Ludvig Wier (June 2018). 9742: 8844: 8285:Petr Jansky; Miroslav Palansky (May 2017). 8255: 8051:"Tax competition with parasitic tax havens" 7653:"Tax Havens and Offshore Financial Centres" 7647: 7519:; Thomas Torslov; Ludvig Wier (June 2018). 7379: 7377: 7375: 7298: 7296: 7294: 7243: 7241: 7239: 6820: 6673: 6671: 6669: 6592: 6590: 6519:, leader in academic research on tax havens 6513:, leader in academic research on tax havens 6507:, leader in academic research on tax havens 5780: 3773:flows inflate the haven's GDP; proxies are 3211:because such data is also protected. When 14132: 14118: 14022:Michael Erman; Tom Bergin (18 June 2018). 13722: 13720: 13696:Tax havens: How Globalization Really Works 13666:"The Policy Failure of High-Tax Countries" 13170: 13045:"How bankers brought Ireland to its knees" 13017:"Trump visas and Brexit provide tailwinds" 12955:"Capital allowances for intangible assets" 12219: 11800: 10397: 10276: 10274: 9892:"Is Ireland a tax haven for corporations?" 9150: 8466:. U.S. GAO. 18 December 2008. p. 12. 8336: 8334: 8041: 8039: 7438: 7436: 7302: 7183: 7032: 7030: 7028: 7026: 7024: 7007:"OECD Chief: 'Ireland is not a tax haven'" 6850: 6737: 6735: 6410:Corporation tax in the Republic of Ireland 6194:Tax competition with parasitic tax havens 5923:Corporate haven § U.S. as BEPS winner 5665: 3693:, research papers on tax havens, by other 3600: 3328:EU Commission's outline of Apple's hybrid– 3301:effective tax rate is consistent with the 2658:who are U.S.–controlled). Eurostat (2015). 2439:Tax Havens: How Globalization Really Works 2125: 2018: 2004: 13727:Qing Hong; Michael Smart (January 2010). 13544:. The Irish Independent. 9 November 2014. 13530:. Taxes Without Borders. 23 October 2014. 13506: 13183:; Anna Gumpert; Monika Schnitzer (2016). 12494: 11929: 11671: 11449: 11122: 11118:. Mason Hayes & Curran Law. May 2016. 11071: 10678: 10676: 10674: 10651: 10649: 10647: 10356:. The Sunday Business Post. 4 March 2018. 10176: 10174: 10172: 9928:"Dail Eireann Oireachtas Debates: Search" 9226:"Tax haven blacklisting in Latin America" 8450: 8136: 7958: 7956: 7777: 7775: 7773: 7771: 7769: 7767: 7765: 7689:Tax Havens and Offshore Financial Centres 7643: 7641: 7639: 7615: 7414: 7394: 7320: 7318: 7048: 6990: 6780: 6778: 3849: 3502:No or nominal tax on the relevant income; 3205:€13 billion for illegal State aid in 2016 2865:Profitability of U.S. subsidiaries (2015 2846: 2406:Institute on Taxation and Economic Policy 1527:Institute on Taxation and Economic Policy 13930: 13847: 13483: 13324:World Intellectual Property Organization 13132: 13130: 13115: 13113: 12926:. Irish Independent. 28 September 2017. 12392: 12390: 12388: 12194: 12072: 12070: 12001: 11999: 11997: 11736: 11434: 11432: 11353: 11351: 11271: 11175: 11157: 10964: 10803:"QIAIFs Davy Stockbrokers Fund Services" 10712: 10698: 10688:"6 ways to fix the tax system post TCJA" 10591: 10589: 10587: 10537: 10535: 10379: 10377: 10139:Reporter, Peter O'Dwyer (14 June 2018). 10138: 9200: 8479: 8308: 8306: 8071: 8069: 7818:The New Palgrave Dictionary of Economics 7674: 7672: 7670: 7668: 7372: 7291: 7236: 7151: 7149: 7147: 6876: 6874: 6689:Capital Allowances for Intangible Assets 6666: 6616: 6614: 6587: 5938:capital allowances for intangible assets 5858: 5728:capital allowances for intangible assets 4090:capital allowances for intangible assets 4005: 3990: 3912: 3902:of €190 billion), and larger than total 3884: 3837: 3826: 3346: 3339:based on private rulings from the Irish 3323: 3158: 3107:capital allowances for intangible assets 3097:transaction in history in Q1 2015 (see " 3039: 2950:Review of Ireland's Corporation Tax Code 2896:capital allowances for intangible assets 2872: 2860: 2733: 2722:Capital Allowances for Intangible Assets 2642: 2210: 2078: 2071: 2029: 13918: 13855:"CORPORATE INVERSIONS: A POLICY PRIMER" 13717: 13429: 13425: 13423: 13267: 13265: 13211: 13098: 13096: 13094: 13092: 13090: 12728: 12726: 12724: 12691: 12689: 12557: 11778: 11764: 11391: 11389: 11228:. William Fry Law Firm. 1 October 2015. 11140: 10911: 10909: 10852: 10850: 10778: 10332: 10271: 10195: 10193: 10191: 9592:. International Tax and Public Finance. 9441: 9439: 9246: 8609: 8607: 8538: 8536: 8518: 8516: 8496: 8494: 8365: 8363: 8331: 8036: 7547: 7545: 7543: 7541: 7539: 7537: 7433: 7021: 6732: 3834:International Financial Services Centre 3453: 3433: 3315:International Financial Services Centre 2909:, but at a much greater scale than the 2632: 14976: 14068:. Financial Times. 27 September 2017. 13812: 13693:; Christian Chavagneux (1 July 2011). 13406: 13392: 13380:Italic or bold markup not allowed in: 13249: 13230: 13190:The Review of Economics and Statistics 12747: 12745: 12743: 12601:"International GNI to GDP Comparisons" 12520:Italic or bold markup not allowed in: 12373:Italic or bold markup not allowed in: 12229:. Cambridge English Dictionary. 2018. 12173: 12060:. Irish Independent. 2 February 2016. 12027:Economic and Social Research Institute 11870: 11868: 11866: 11750: 11623:Italic or bold markup not allowed in: 11105: 10898:. The Irish Times. 30 September 2016. 10812: 10761: 10671: 10644: 10632: 10630: 10628: 10602:European United Left–Nordic Green Left 10571: 10439: 10425: 10267:. Irish Independent. 15 December 2017. 10169: 9872:Italic or bold markup not allowed in: 9821:Italic or bold markup not allowed in: 9771:Italic or bold markup not allowed in: 9724:Italic or bold markup not allowed in: 9680:Italic or bold markup not allowed in: 9634:Italic or bold markup not allowed in: 9587: 9569:Italic or bold markup not allowed in: 9529: 9424:Italic or bold markup not allowed in: 9377:Italic or bold markup not allowed in: 9330:Italic or bold markup not allowed in: 9280:Italic or bold markup not allowed in: 9188:Italic or bold markup not allowed in: 9138:Italic or bold markup not allowed in: 9088:Italic or bold markup not allowed in: 9035:Italic or bold markup not allowed in: 8982:Italic or bold markup not allowed in: 8920:Italic or bold markup not allowed in: 8873:Italic or bold markup not allowed in: 8823:Italic or bold markup not allowed in: 8789:Economist Editorial (8 October 2015). 8770:Italic or bold markup not allowed in: 8732: 8720:Italic or bold markup not allowed in: 8685: 8673:Italic or bold markup not allowed in: 8592:Italic or bold markup not allowed in: 8244:Table A1: Tax havens full list:IRELAND 8240:German Institute for Economic Research 8021: 8019: 7953: 7871: 7869: 7762: 7739: 7737: 7735: 7733: 7636: 7511: 7509: 7507: 7505: 7503: 7501: 7360:Italic or bold markup not allowed in: 7315: 7279:Italic or bold markup not allowed in: 7224:Italic or bold markup not allowed in: 7139:otherwise-similar large U.S. companies 7114: 7112: 6971: 6969: 6915:Italic or bold markup not allowed in: 6881:Oireachtas Record (23 November 2017). 6775: 3271: 3166:("CBI") regulates QIAIFs. When Irish 14113: 14092:OECD Global Forum on Tax Transparency 13912: 13893: 13636: 13340: 13307: 13279: 13144: 13127: 13121:"How Tax Reform solved UK inversions" 13110: 12978: 12961: 12450:; John D. Wilson (6 September 2009). 12424:"The Demand for Tax Haven Operations" 12385: 12322:"Ireland labelled a tax "black hole"" 12067: 11994: 11912: 11825: 11705: 11429: 11403: 11348: 11334: 11316: 11258:"Tax Justice Network: Captured State" 11232: 11098:. Grant Thornton. 30 September 2015. 10867: 10833: 10640:. Sunday Business Post. 24 June 2018. 10584: 10532: 10477:. Sunday Business Post. 24 July 2016. 10374: 10346: 10231:. FinFacts Ireland. 16 February 2015. 10042: 10028: 9783: 9525: 9523: 9100: 8436: 8405: 8303: 8085:"The demand for tax haven operations" 8066: 8049:; John D. Wilson (6 September 2009). 8009:. Wall Street Journal. 10 June 2018. 7999: 7909: 7907: 7905: 7903: 7837: 7835: 7833: 7831: 7801: 7799: 7665: 7467: 7465: 7463: 7461: 7459: 7457: 7455: 7144: 6871: 6611: 5752:("CbCr") which would effectively end 3874: 3134:was signed by 70 jurisdictions. The 2955: 2948:and author of the Irish State's 2017 2738:Apple's Q1 2015 Irish restructuring ( 2124:Ireland's situation is attributed to 14495:New international division of labour 14087:Tax Justice Network: Ireland Section 14054:. IMF. 11 June 2018. pp. 27–33. 13975: 13949: 13673:National Bureau of Economic Research 13479:. McKinsey & Company. June 2017. 13420: 13262: 13212:Weckler, Adrian (29 November 2017). 13185:"Multinational Firms and Tax Havens" 13087: 12878:. Irish Independent. 15 March 2018. 12804:. thejournal.ie. 26 September 2016. 12780: 12773:. Irish Independent. 10 March 2016. 12763: 12721: 12686: 12306:. Financial Times. 8 December 2017. 12282: 12264: 12246:. Tax Justice Network. 26 June 2017. 12043:. Irish Independent. February 2018. 11954: 11846: 11684:. Department of Finance. April 2014. 11473: 11386: 11369: 11197: 11085: 11047:. Irish Independent. 28 March 2017. 11012:. Irish Independent. 28 August 2016. 10933:. thejournal.ie. 10 September 2016. 10906: 10888: 10847: 10621:. Revenue Commissioners. April 2017. 10608: 10554:National Bureau of Economic Research 10495: 10188: 10123:National Bureau of Economic Research 10092:National Bureau of Economic Research 9603:Gavin McLoughlin (29 January 2019). 9539:International Tax and Public Finance 9436: 9228:. Tax Justice Network. 6 April 2017. 9107:Gráinne Ní Aodha (28 January 2018). 8944:"'Cheating' Ireland, muddled Europe" 8741:"Tax avoidance: The Irish inversion" 8604: 8533: 8513: 8491: 8388: 8360: 8197: 7923:"Which countries become tax havens?" 7534: 7525:National Bureau of Economic Research 7303:Athanasiou, Amanda (19 March 2018). 7082:National Bureau of Economic Research 6828:1997 Irish Tax and Consolidated Acts 6765: 6114:The demand for tax haven operations 5642:on Apple as one-fifth of Irish GDP); 4157:effect of U.S. Tax Cuts and Jobs Act 4049:In 2016, U.S. corporate tax expert, 3996:Only U.S. multinationals use Ireland 3736:was one of the first to use the term 3695:§ Leaders in tax haven research 3675:§ Leaders in tax haven research 3362:§ Leaders in tax haven research 3337:two branches inside a single company 3335:tax structure in Ireland, that used 3093:". When Apple executed the largest 3063:There is evidence Ireland meets the 2662:Ireland ranks in all non-political " 2369:§ Leaders in tax haven research 2350:§ Leaders in tax haven research 2224:did not consider Ireland a tax haven 2222:said on the 24 January 2017, the EU 2156:"). A reliance on U.S. corporates ( 2111:§ Leaders in tax haven research 80: 46: 14999:Taxation in the Republic of Ireland 13985:. The Irish Examiner. 6 March 2018. 13548: 13534: 13520: 13430:Beesley, Authur (31 January 2018). 13081:Central Statistics Office (Ireland) 13047:. The Financial Times. 15 May 2010. 13037: 12957:. Irish Revenue. 15 September 2017. 12909:. Irish Independent. 12 June 2018. 12895:. Financial Times. 31 January 2018. 12752:O'Brien, Carl (26 September 2018). 12740: 12699:. Irish Independent. 21 June 2018. 12532: 12079:"The OECD Initiative on Tax Havens" 11942:. Financial Times. September 2013. 11863: 11774:. Irish Independent. 28 April 2014. 11760:. Irish Examiner. 29 November 2017. 11732:. Bloomberg News. 1 September 2016. 11507:Central Statistics Office (Ireland) 10625: 10411: 10342:. Irish Independent. 18 March 2018. 10217:. Financial Times. 9 December 2014. 9736: 9699:Times Editorial (2 December 2017). 9242:. Irish Independent. 26 March 2017. 8932: 8630: 8554: 8016: 7866: 7730: 7498: 7109: 6966: 6956:"Revenue: Double Taxation Treaties" 6537:Ireland has also been labelled an " 6142:Which countries become tax havens? 4024:Central Statistics Office (Ireland) 3547: 3422:, Bloomberg View (11 February 2014) 3197:Central Statistics Office (Ireland) 3051:(l) PwC (Ireland) Managing Partner 2099: 339:Revision as of 08:55, 29 April 2019 241: 236: 193: 179:Revision as of 08:55, 29 April 2019 176: 169: 155: 142: 99: 90:Revision as of 22:17, 28 April 2019 87: 13: 14040:. Irish Independent. 26 July 2018. 13919:Dittmer, Philip (10 August 2012). 13813:Whelan, Sean (12 September 2018). 13788:. Tax Foundation. 27 October 2014. 13763:Jane G. Gravelle (1 August 2017). 13123:. Tax Foundation. 14 October 2014. 12483:The Quarterly Journal of Economics 12077:James K. Jackson (11 March 2010). 11460:"Ireland as a domicile for QIAIFs" 11242:. Bloomberg News. 28 October 2013. 11150:. Sunday Times. 26 February 2017. 11132:. Irish examiner. 22 August 2016. 11064:. Irish Independent. 13 May 2018. 10990:Cite has empty unknown parameter: 10052:. Irish Independent. 15 July 2017. 9520: 8970:Cite has empty unknown parameter: 8614:Jonathan Weil (11 February 2014). 8480:Gravelle, Jane (15 January 2015). 7900: 7828: 7796: 7603:The Quarterly Journal of Economics 7452: 7429:. France 24 News. 18 January 2018. 7073:; Thomas Wright (September 2018). 6455:Ireland's largest U.S. tax advisor 6174:The Quarterly Journal of Economics 6093:The Quarterly Journal of Economics 5879:, in a post-TCJA interview in the 5660: 4060:), and 70% of top 50 revenue (see 3855:The following is from a June 2018 3650:File:James R. Hines Jr. C-SPAN.jpg 3597:imply the U.S. may be the reason. 3466:File:Pascal Saint-Amans C-SPAN.jpg 2890:from Apple Jersey in Q1 2015 (see 341: 304:{{anchor|Political compromises}}== 293:{{anchor|Political compromises}}== 35: 15040: 14139: 14080: 13900:TF Editorial (13 November 2012). 13675:, Working Papers. pp. 44–49. 13303:. thejournal.ie. 15 October 2016. 13275:. Finfacts.ie. 30 September 2013. 13250:Bowers, Simon (4 November 2016). 12943:. Irish Independent. 9 June 2018. 12790:. Irish Independent. 6 June 2018. 12624:""Ireland is not a tax haven"..." 12156:"Towards Global Tax Co-operation" 11698:. Irish Times. 14 February 2014. 11645:. Irish Times. 14 December 2016. 11527:. Sunday Times. 14 November 2016. 11445:. Mason Hayes & Curran. 2014. 11281:. EU Commission. 30 August 2016. 10860:. The Irish Times. 5 March 2018. 10820:"Establishing a QIAIF in Ireland" 10463:. Dail Eireann. 24 November 2016. 10085:"The Missing Profits of Nations∗" 9840:Cillian Doyle (21 January 2016). 9466:. Irish Times. 17 November 2017. 8484:. Cornell University. p. 4. 8206:"Piercing the Veil of Tax Havens" 7787:Federal Reserve Bank of St. Louis 7407:. Irish Times. 28 December 2017. 7387:. Bloomberg News. 27 March 2018. 6796:OECD BEPS Multilateral Instrument 6449:architect of Ireland's BEPS tools 6042:Federal Reserve Bank of St. Louis 5994:§ Hines–Rice 1994 definition 5986: 5941: 5848: 5731: 4164: 4161:§ Technical issues with-TCJA 3785:The Hines–Rice paper showed that 3508:Lack of transparency; (with OECD) 3025: 2153: 1342:Global minimum corporate tax rate 14956: 14946: 14945: 14156: 14058: 14044: 14030: 14015: 13989: 13825: 13806: 13792: 13778: 13756: 13750:10.1016/j.euroecorev.2009.06.006 13679: 13654: 13617: 13603: 13579:. Irish Times. 16 November 2017. 13569: 13469: 13460: 13442: 13416:. Irish Times. 30 November 2017. 13293: 13243: 13224: 13205: 13066: 13051: 13023: 13009: 12995: 12947: 12933: 12916: 12899: 12885: 12868: 12854: 12840: 12826: 12812: 12794: 12717:. Irish Times. 25 November 2013. 12707: 12678:. Irish Examiner. 14 June 2018. 12668: 12651: 12629: 12607: 12467: 12440: 12415: 12335: 12314: 12296: 12274:. Irish Times. 7 December 2017. 12260:. The Guardian. 5 December 2017. 12250: 12236: 12131: 12117: 12050: 12033: 11974: 11894: 11722: 11715:. Bloomberg News. October 2013. 11688: 11653: 11635: 11588: 11566: 11548: 11541:. journal.ie. 4 September 2016. 11531: 11517: 11495: 11399:. Irish Times. 10 November 2017. 11246: 11218: 11054: 11037: 11016: 11002: 10965:Mulligan, John (6 August 2016). 10958: 10940: 10923: 10795: 10791:. Dillon Eustace. November 2015. 10786:"A Guide to Investing in QIAIFs" 10505:. Irish Times. 17 October 2016. 10481: 10467: 10453: 10421:. thejournal.ie. 8 January 2017. 10370:. The Irish Times. 4 March 2018. 10360: 10310: 10288: 10257: 10235: 10221: 10207: 10155: 10132: 10073: 10064:"Ireland Exports its Leprechaun" 10056: 9998: 9984: 9970: 9952: 9934: 9920: 9902: 9884: 9833: 9588:Weyzig, Francis (October 2017). 9449:. Irish Times. 13 January 2018. 9349:Colm Ó Mongáin (26 March 2019). 8446:. Irish Times. 28 November 2017. 7976:Journal of Economic Perspectives 7886:Oxford Review of Economic Policy 7852:Journal of Economic Perspectives 7521:"The Missing Profits of Nations" 7475:; Eric M. Rice (February 1994). 7173:10.1111/j.1475-679X.2009.00346.x 7129:Journal of Economic Perspectives 6837: 6810: 6801: 6798:("MLI") on the 24 November 2016. 6788: 6659:The TCJA system is described as 6373: 6359: 6334:Journal of Economic Perspectives 6310:Journal of Economic Perspectives 6223:Oxford Review of Economic Policy 5549: 5474: 5442: 5410: 5336: 5304: 5227: 5173: 5141: 5087: 5033: 4935: 4903: 4826: 4794: 4762: 4686: 4610: 4578: 4546: 4514: 4482: 4450: 4396: 4364: 4332: 4300: 4246: 4138:Working Papers (September 2018). 3812:co-wrote a paper with the Irish 3649: 3640:Tax haven § Tax haven lists 3465: 2676:base erosion and profit shifting 2417:Government Accountability Office 2323:Tax haven § Tax haven lists 2067:base erosion and profit shifting 1985: 1973: 807:Base erosion and profit shifting 377: 146: 14157: 13624:Markus Meinzer (13 July 2018). 13591:"BEPS Project Background Brief" 13402:. Irish Times. 17 January 2018. 13231:Ingram, David (18 April 2018). 13140:. Tax Foundation. 5 April 2016. 13019:. Irish Independent. July 2018. 12991:. Irish Revenue. February 2018. 12822:. Irish Times. 29 January 2018. 12676:"Irish tax haven label 'wrong'" 12661:. thejournal.ie. 13 June 2018. 12637:"Tax havens benefits spelt out" 12023:Department of Finance (Ireland) 12008:Department of Finance (Ireland) 11663:. thejournal.ie. 13 June 2018. 11382:. SquirePattonBoggs. July 2017. 11344:. Irish Times. 8 November 2017. 11298:The International Trade Journal 10950:. Irish Times. 4 October 2016. 10843:. The Irish Times. 10 May 2017. 10203:. Bloomberg News. 1 March 2017. 10014:"Who shifts profits to Ireland" 9994:. Newstalk Radio. 21 June 2018. 9692: 9646: 9596: 9581: 9506: 9492: 9474: 9456: 9389: 9342: 9292: 9218: 9047: 8994: 8885: 8782: 8561:Jim Tankersley (10 June 2018). 8473: 8432:. journal.ie. 12 December 2016. 8422: 8278: 8249: 8224: 8175: 8161: 8112: 7709: 6843:The paper lists tax havens as: 6748: 6722: 6712: 6703: 6680: 6653: 6648:§ Source of contradictions 6636: 5998:§ Source of contradictions 5863:OECD "worldwide tax" countries. 3810:Department of Finance (Ireland) 3497:as the consensus definition: 2674:" of tax havens. The level of 2185:), has seen tax-law firms, and 2136:tools, in the world. The U.S. 585:Optimal capital income taxation 13772:Congressional Research Service 13316:WIPO IP Facts and Figures 2017 13104:"Ireland's Top 1000 Companies" 12086:Congressional Research Service 11746:. Irish Times. 2 January 2018. 10572:Fowler, Naomi (25 June 2018). 10125:, Working Papers. p. 31. 10094:, Working Papers. p. 25. 9484:. Bloomberg. 28 October 2013. 9299:Cliff Taylor (28 March 2019). 8526:. thejournal.ie. 31 May 2013. 8313:Professor Jim Stewart (2016). 7527:, Working Papers. p. 31. 7160:Journal of Accounting Research 7075:"THE EXORBITANT TAX PRIVILEGE" 6948: 6927: 6623: 6552: 6531: 6436:Modified gross national income 5695:Ireland's replacement for the 4076:). This is because Ireland's 3441:rates of other EU–28 countries 2684:Modified gross national income 2421:Congressional Research Service 2272:§ EU 2017 tax haven lists 2034:Former Irish Finance Minister 1665:List of countries by tax rates 1: 13516:. The Guardian. October 2014. 13289:. Irish Times. 19 April 2018. 13033:. Irish Times. 30 March 2018. 13005:. Irish Times. February 2016. 12836:. Irish Times. 15 March 2016. 12597:Irish Fiscal Advisory Council 11984:. Irish Times. 13 June 2018. 11310:10.1080/08853908.2017.1356250 10748:Irish Fiscal Advisory Council 10723:Irish Fiscal Advisory Council 10247:Irish Fiscal Advisory Council 10010:Irish Fiscal Advisory Council 9396:Simon Bowers (4 March 2019). 9256:. DutchNews.nl. 27 March 2019 8892:Lucinda Shen (14 July 2016). 8845:Aidan Regan (25 April 2019). 8103:10.1016/j.jpubeco.2005.04.004 8029:. Irish Times. 13 June 2018. 7948:Page 1067: List of Tax Havens 7944:10.1016/j.jpubeco.2009.07.005 7248:Kyle Pomerleau (3 May 2018). 6864: 6794:The U.S. refused to sign the 6036:Leaders in tax haven research 5801:Tax Cuts and Jobs Act of 2017 5799:U.S. Perspective I. Pre the 3939:Global Competitiveness Report 3881:Global Competitiveness Report 3727:Zucman–Tørsløv–Wier 2018 list 3460:Tax havens § Definitions 2946:Irish Fiscal Advisory Council 2918:Tax Cuts and Jobs Act of 2017 2550:("IMF") listed Ireland as an 2535:In Germany, the related term 2295:Tax Cuts and Jobs Act of 2017 2138:Tax Cuts and Jobs Act of 2017 1090:Natural resources consumption 337: 332:===Apparent contradictions=== 325:===Apparent contradictions=== 296: 285: 238:better title for this section 14005:Council on Foreign Relations 13347:Andrew Blair-Stanek (2015). 12864:. Irish Times. 26 June 2018. 12850:. Irish Times. 16 July 2018. 12405:Council of Economic Advisors 11328:Council on Foreign Relations 10919:. Irish Times. January 2016. 10528:. Irish Times. 28 June 2018. 10491:. Emma Clancy. 30 July 2016. 10449:. Irish Times. 14 July 2016. 10284:. The Guardian. 29 May 2013. 10165:. Irish Times. 16 June 2018. 10038:. Irish Times. 15 July 2017. 9743:John Holden (January 2017). 9502:. Irish Times. 26 July 2014. 7658:. University of Birmingham. 7529:Appendix Table 2: Tax Havens 7330:Council on Foreign Relations 6500:United States as a tax haven 6024:Council on Foreign Relations 5750:country-by-country reporting 5722:" by Noble Prize economist, 4072: 4062: 3802:Council of Economic Advisors 3663:Council of Economic Advisors 3644:Tax haven § Definitions 3366:effective corporate tax rate 3295:effective corporate tax rate 3266: 2688: 2287:Council of Economic Advisors 2207:Tax haven § Definitions 2165: 2160:), is a concern in Ireland. 2126:§ Political compromises 2105:Ireland is on all academic " 2102:, fostering tax strategies. 940:United States as a tax haven 18:Browse history interactively 7: 14213:Environmental globalization 14188:Anti-globalization movement 13945:and TaxNotes International. 12736:. Irish Times. 6 June 2018. 12460:Journal of Public Economics 12429:Journal of Public Economics 10407:. Irish Times. 6 July 2016. 9980:. Irish Times. 3 July 2018. 8396:"Offshore Shell Games 2017" 8090:Journal of Public Economics 8059:Journal of Public Economics 7931:Journal of Public Economics 7895:Table 1: List of Tax Havens 6981:International Monetary Fund 6758:vote is not binding on the 6352: 6198:Journal of Public Economics 6146:Journal of Public Economics 6118:Journal of Public Economics 5726:), with Ireland's expanded 5711:tools increased materially; 3850:§ OECD 1998 definition 3789:. Hines' insight that the 3571:definition of a "tax haven" 3495:definition of a "tax haven" 3490:label by invoking the 1998 3428:can be combined with Irish 3317:with ETRs of 0–2.5% (see " 2648:Dominance of U.S. companies 2627: 2572:holy grail of tax avoidance 2548:International Monetary Fund 2388:International Monetary Fund 2331:Ireland has been labeled a 2038:(2011–2017), told an Irish 10: 15045: 14361:Offshore financial centres 13613:. Reuters. 31 August 2016. 12603:. University College Cork. 12165:. April 2000. p. 17. 11925:. October 2011. p. 3. 11081:. Davy Stockbrokers. 2014. 10808:. Davy Stockbrokers. 2015. 9516:. journal.ie. 23 May 2013. 8268:City, University of London 8242:, DIW Berlin. p. 41. 8155:10.1038/s41598-017-06322-9 6826:Under Section 291A of the 6432:Apple BEPS tool in Ireland 5959:Assessment of GILTI on an 5920: 5917:Technical issues with TCJA 5852: 5707:in 2015, the use of Irish 4046:financial services firms. 3984: 3878: 3838:§ Effective tax rates 3827:§ Effective tax rates 3754:offshore financial centres 3637: 3634:Hines–Rice 1994 definition 3619:Ireland is not a tax haven 3557:Subsequent definitions of 3457: 3275: 3242:, and public scrutiny via 3118:). In February 2018, the 3029: 2959: 2850: 2636: 2472:The main financial media: 2320: 2204: 2200: 2079:§ Effective tax rates 2072:§ Effective tax rates 854:Offshore financial centres 744:Repatriation tax avoidance 347: 144: 14941: 14899: 14774: 14709: 14626: 14617: 14544: 14381: 14302: 14295: 14175: 14147: 10598:"Apple's Irish Tax Deals" 9910:"Is Ireland a tax haven?" 9551:10.1007/s10797-012-9250-z 8294:United Nations University 7493:percent of tax haven GDP. 6983:. June 2018. p. 20. 6977:"Ireland:Selected Issues" 6539:offshore financial centre 6285:American Economic Journal 6264:Qing Hong, Michael Smart 5902:company are less obvious" 5818:U.S. exorbitant privilege 5730:("CAIA") BEPS tool (the " 5649:to a "territorial" model; 5616: 3919:University College Dublin 3832:"Second, the role of the 3563:offshore financial centre 3434:§ Domestic tax tools 3103:Central Statistics Office 2832:upgraded the little-used 2553:offshore financial centre 2544:Financial Stability Forum 2510:G20 economy, Brazil, who 2316: 2265:offshore financial centre 1319:Financial transaction tax 409:Property tax equalization 358:Offshore financial centre 252: 249: 221:Pending changes reviewers 175: 127:Pending changes reviewers 86: 14203:Democratic globalization 13737:European Economic Review 13701:Cornell University Press 10732:. Department of Finance. 9530:Weyzig, Francis (2013). 8505:. US Senate. p. 3. 8171:. CORPNET. 24 July 2017. 7791:Tax Havens by Most Cited 6741:Ireland was listed as a 6644:exorbitant tax privilege 6558:The 0% rate is from the 6524: 6257:European Economic Review 5814:exorbitant tax privilege 5781:Source of contradictions 4040:corporate tax inversions 3769:Distortion of GDP/GNP. 3360:Two of the world's main 3282:The Irish State refutes 3189:Central Bank Secrecy Act 2988:Central Bank Secrecy Act 2930:U.S. corporate tax rates 2507:Some leading economists; 1670:Tax revenue to GDP ratio 1329:Currency transaction tax 910:Liechtenstein tax affair 217:Extended confirmed users 123:Extended confirmed users 14989:Corporate tax avoidance 14485:Investor-state disputes 14438:Illicit financial flows 14282:Political globalization 14230:Global financial system 13965:Harvard Business Review 13889:. IMF. 2013. p. 4. 13802:. Reuters. 31 May 2013. 12574:CESifo Economic Studies 12108:"History of Tax Havens" 10661:"Tax Reform: Round One" 10201:"Tracking Tax Runaways" 10018:University College Cork 10016:. Economic Incentives, 6887:House of the Oireachtas 6743:manufacturing tax haven 6471:Single malt arrangement 6461:Irish tax-free vehicles 6395:Criticism of Apple Inc. 5882:Harvard Business Review 5788:Financial Secrecy Index 5666:Apparent contradictions 3601:EU 2017 tax haven lists 3591:Financial Secrecy Index 3230:Commentators note the " 3185:Central Bank of Ireland 3178:Tax haven investigator 3164:Central Bank of Ireland 3120:Central Bank of Ireland 3091:put on the green jersey 3036:Put on the green jersey 2992:Central Bank of Ireland 2980:Central Bank of Ireland 2916:Experts expect the U.S 2887:€13 billion EU tax fine 2830:Central Bank of Ireland 2680:Central Bank of Ireland 2652:Gross Operating Surplus 2044:put on the green jersey 1377:Permanent establishment 1372:Exchange of Information 875:Financial Secrecy Index 526:Medical savings account 85: 14994:International taxation 14826:Christopher Chase-Dunn 14594:Primitive accumulation 14277:Military globalization 14208:Economic globalization 14193:Cultural globalization 13596:. OECD. January 2017. 13160:HM Revenue and Customs 12974:. Irish Revenue. 2010. 12127:. Oxfam. 30 June 2017. 12110:. History and Policy. 10774:. KPMG. November 2015. 10769:"KPMG Ireland: QIAIFs" 10684:Ben Harris (economist) 10253:. Economic Incentives. 8322:Trinity College Dublin 7861:Table 1: 52 Tax Havens 7783:"IDEAS/RePEc Database" 7097:Cite journal requires 6629:Both the IMF, and the 6541:" ("OFC") and also a " 6491:analysis of tax havens 6438:replaced Irish GDP/GNP 6405:Criticism of Microsoft 6016: 5914: 5864: 5680:Ireland's most famous 5630:From the above table: 4167:, have been enhanced. 4141: 4115: 4015: 4003: 3956: 3922: 3894: 3891:Trinity College Dublin 3872: 3670: 3476: 3425: 3411: 3364:, estimated Ireland's 3357: 3344: 3201:Central Statistics Act 3175: 3157: 3060: 3055:(r), architect of the 2882: 2870: 2847:Green Jersey BEPS tool 2772:contract manufacturing 2756: 2670:" for tax havens and " 2659: 2625: 2426:The 2013 Levin–McCain 2364:(2013, 2014 and 2018); 2231: 2051: 1272:Vehicle miles traveled 891:Ireland as a tax haven 705:Private tax collection 15009:Offshore magic circle 12548:University of Chicago 12012:Revenue Commissioners 11420:A key architect was 10692:Brookings Institution 8189:. 25 September 2017. 7723:. 13 September 2018. 7208:. 10 September 2018. 6960:Revenue Commissioners 6941:. 13 September 2013. 6631:Conduit and Sink OFCs 6495:Panama as a tax haven 6489:Conduit and Sink OFCs 6400:Criticism of Facebook 6202:93 (11-12) 1261-1270 6002: 5896: 5862: 5829:1994 Hines–Rice paper 5792:secrecy jurisdictions 5763:Tax haven economist, 5758:German Lizenzschranke 4188:offshore magic circle 4123: 4102: 4094:intellectual property 4009: 3994: 3943: 3916: 3888: 3861: 3814:Revenue Commissioners 3734:1994 Hines–Rice paper 3687:1994 Hines–Rice paper 3667:Tax Cuts and Jobs Act 3659:1994 Hines–Rice paper 3653: 3548:§ External links 3514:brass plate companies 3481:tax haven definitions 3469: 3448:Department of Finance 3412: 3394: 3350: 3341:Revenue Commissioners 3327: 3232:plausible deniability 3225:Department of Finance 3217:Revenue Commissioners 3209:Revenue Commissioners 3193:Revenue Commissioners 3183:are regulated by the 3162: 3140: 3043: 3008:Offshore magic circle 3002:Luxembourg, the main 2876: 2864: 2799:Debt–based BEPS tools 2737: 2701:intellectual property 2672:quantitative measures 2646: 2611: 2397:, and Ireland itself; 2384:Conduit and Sink OFCs 2360:(2008 and 2009), and 2263:listed Ireland as an 2246:in February 1994, to 2214: 2187:offshore magic circle 2100:§ Captured state 2033: 945:Panama as a tax haven 897:Ireland v. Commission 865:Conduit and sink OFCs 860:Offshore magic circle 781:Unreported employment 14891:Immanuel Wallerstein 14552:Capital accumulation 14418:Endangered languages 13959:(26 December 2017). 13106:. Irish Times. 2018. 12204:. Collins Dictionary 12029:Review. p. 403. 12014:) (September 2013). 11904:. 29 December 2017. 11577:(13 February 2015). 11093:"Irish SPV Taxation" 9914:Richard Boyd Barrett 8942:(2 September 2016). 8352:. 11 November 2015. 7989:10.1257/jep.28.4.121 6582:leprechaun economics 6485:Debt-based BEPS tool 6430:Leprechaun economics 6150:93 (9-10) 1058-1068 5963:basis rather than a 5940:scheme (i.e Apple's 5773:corporate tax havens 5720:leprechaun economics 5640:leprechaun economics 4028:leprechaun economics 3936:World Economic Forum 3762:corporate tax havens 3760:and emerging modern 3587:secrecy jurisdiction 3454:OECD 1998 definition 3257:Cambridge University 3136:corporate tax havens 3099:leprechaun economics 3081:tool to replace the 3032:Leprechaun economics 2892:leprechaun economics 2857:Leprechaun economics 2740:leprechaun economics 2633:Global U.S. BEPS hub 2356:(1994, 2007, 2010), 2148:), or Ireland (e.g. 2096:corporate tax system 2057:has been labelled a 1941:United Arab Emirates 1683:Individual Countries 1392:Foreign revenue rule 1184:Inheritance (estate) 903:Leprechaun economics 14963:Business portal 14522:Transnational crime 14428:Forced displacement 14413:Economic inequality 14287:Trade globalization 14183:Alter-globalization 13648:Matheson (law firm) 13630:Tax Justice Network 13496:The Financial Times 12643:. 4 November 2009. 12641:The Financial Times 12540:Dhammika Dharmapala 12407:. 17 October 2017. 12328:. 19 January 2018. 11946:Tax Justice Network 11944:Alex Cobham of the 11467:Matheson (law firm) 11365:. 29 November 2016. 11363:Matheson (law firm) 11262:Tax Justice Network 10969:. Irish Independent 10827:Matheson (law firm) 10578:Tax Justice Network 10300:Tax Justice Network 9930:. 20 December 2018. 9057:(8 November 2017). 9010:The Washington Post 9004:(22 October 2017). 8643:Wall Street Journal 8378:Tax Justice Network 8350:Tax Justice Network 8147:2017NatSR...7.6246G 7938:(9–10): 1058–1068. 7915:Dhammika Dharmapala 7877:Dhammika Dharmapala 7561:Tax Justice Network 7332:(6 February 2019). 6962:. 3 September 2018. 6756:European Parliament 6511:Dhammika Dharmapala 6453:Matheson (law firm) 6442:Green jersey agenda 6420:Corporate tax haven 6390:Criticism of Google 6231:Dhammika Dharmapala 6154:Dhammika Dharmapala 6062: 5929:corporate tax haven 5809:aggregate worldwide 5769:corporate tax haven 5672:corporate tax haven 5647:U.K. transformation 5363:Peninsula Petroleum 5222:Kingston Technology 5168:Abbott Laboratories 5028:Mallinckrodt Pharma 4638:Smurfit Kappa Group 4200: 4197: 4165:§ Green Jersey 4098:IP–Based BEPS tools 4036:U.K. transformation 3610:list from CORPNET. 3595:Tax Justice Network 3575:Tax Justice Network 3567:corporate tax haven 3534:Tax haven academic 3311:IP–based BEPS tools 3309:"), as well as the 3272:Effective tax rates 3168:public tax scandals 3130:The June 2017 OECD 3089:), he was told to " 2768:IP–based BEPS tools 2697:IP–based BEPS tools 2650:: Irish corporate 2525:list of tax havens. 2519:European Parliament 2482:Wall Street Journal 2402:Tax Justice Network 2358:Dhammika Dharmapala 2337:corporate tax haven 2255:In April 2000, the 2220:EU Tax Commissioner 2063:corporate tax haven 1980:Business portal 1675:Tax rates in Europe 1545:Tax Justice Network 1491:Dhammika Dharmapala 994:Airport improvement 802:Transfer mispricing 593:Distribution of Tax 365:Part of a series on 354:Corporate tax haven 15004:Offshore law firms 14736:Andre Gunder Frank 14510:Race to the bottom 14500:North–South divide 14218:Global citizenship 13859:Wharton University 13833:John D. FitzGerald 13650:. 8 November 2017. 13181:James R. Hines Jr. 12505:10.1093/qje/qjt012 12106:(1 October 2009). 11489:Palgrave Macmillan 11169:Walkers (law firm) 9966:. 18 October 2017. 9948:. 6 December 2017. 8655:primary resident: 8125:Scientific Reports 8081:James R. Hines Jr. 7919:James R. Hines Jr. 7847:"Treasure Islands" 7843:James R. Hines Jr. 7807:James R. Hines Jr. 7626:10.1093/qje/qjt012 7473:James R. Hines Jr. 7124:"Treasure Islands" 7120:James R. Hines Jr. 6686:Also known as the 6603:EU introduced the 6505:James R. Hines Jr. 6479:IP-based BEPS tool 6473:IP-based BEPS tool 6467:IP-based BEPS tool 6342:James R. Hines Jr. 6292:Niels Johannesen, 6178:128 (3) 1321-1364 6130:James R. Hines Jr. 6101:James R. Hines Jr. 6056: 6018:In February 2019, 6011:James R. Hines Jr. 5965:country-by-country 5865: 5837:James R. Hines Jr. 4198: 4195: 4051:James R. Hines Jr. 4016: 4004: 3923: 3895: 3875:Unique talent base 3721:(2008, 2009), and 3683:major 7 tax havens 3679:James R. Hines Jr. 3671: 3655:James R. Hines Jr. 3624:On 27 March 2019, 3536:James R. Hines Jr. 3477: 3408:" (30 August 2016) 3402:Margrethe Vestager 3370:James R. Hines Jr. 3358: 3353:Margrethe Vestager 3345: 3319:effective tax rate 3249:In February 2019, 3195:. Similarly, the 3176: 3142:Global legal firm 3111:IP–based BEPS tool 3109:scheme rules, the 3061: 2956:Domestic tax tools 2944:, Chairman of the 2883: 2871: 2807:Shadow Banking OFC 2757: 2751:& Cole Frank ( 2728:effective tax rate 2660: 2419:, and 2015 by the 2354:James R. Hines Jr. 2232: 2193:, and 5th largest 2191:Shadow Banking OFC 2052: 1581:Eight per thousand 1496:James R. Hines Jr. 1387:European Union FTT 404:Government revenue 191: 97: 14971: 14970: 14937: 14936: 14796:K. Anthony Appiah 14791:Daniele Archibugi 14540: 14539: 14329:COVID-19 pandemic 14235:Global governance 13861:. 24 October 2016 13218:Irish Independent 12599:(29 April 2013). 11792:. February 2018. 11790:Maples and Calder 11256:(November 2015). 11187:Maples and Calder 10556:, Working Papers. 10249:(19 March 2015). 10147:. The Times U.K. 9793:(16 April 2016). 9654:Diarmuid Ferriter 9609:Irish Independent 8380:. November 2014. 8083:(February 2006). 8079:; C Fritz Foley; 7879:(December 2008). 7721:Irish Independent 6939:Irish Independent 6350: 6349: 6330:Treasure Islands 6208:, John D. Wilson 6128:, C Fritz Foley, 5628: 5627: 4821:Boston Scientific 3857:Irish Independent 3608:Top 20 tax havens 3589:and creating the 3343:in 1991 and 2007. 3116:Section 110 abuse 3020:Maples and Calder 3016:Maples and Calder 2819:Section 110 abuse 2565:tax avoidance hub 2109:", including the 2028: 2027: 1963: 1962: 1559: 1558: 1551:Tax Policy Center 1294:Negative (income) 1070:Environmental tax 952: 951: 870:Financial centres 690:Tax investigation 628: 627: 496:Tax harmonization 336: 177: 88: 68: 15036: 14961: 14960: 14949: 14948: 14902: 14811:Jean Baudrillard 14779: 14726:Giovanni Arrighi 14714: 14671:Branko Milanović 14651:Jagdish Bhagwati 14629: 14624: 14623: 14515:pollution havens 14480:Invasive species 14384: 14305: 14300: 14299: 14250:Global workforce 14160: 14159: 14134: 14127: 14120: 14111: 14110: 14074: 14073: 14062: 14056: 14055: 14048: 14042: 14041: 14034: 14028: 14027: 14019: 14013: 14012: 14010:profit-shifting. 13999:(30 July 2018). 13993: 13987: 13986: 13979: 13973: 13972: 13953: 13947: 13946: 13934: 13928: 13927: 13916: 13910: 13909: 13897: 13891: 13890: 13888: 13880: 13871: 13870: 13868: 13866: 13851: 13845: 13844: 13829: 13823: 13822: 13810: 13804: 13803: 13796: 13790: 13789: 13782: 13776: 13775: 13769: 13760: 13754: 13753: 13733: 13724: 13715: 13714: 13683: 13677: 13676: 13670: 13658: 13652: 13651: 13640: 13634: 13633: 13621: 13615: 13614: 13607: 13601: 13600: 13595: 13587: 13581: 13580: 13573: 13567: 13566: 13560: 13552: 13546: 13545: 13538: 13532: 13531: 13524: 13518: 13517: 13510: 13504: 13503: 13487: 13481: 13480: 13473: 13467: 13464: 13458: 13457: 13446: 13440: 13439: 13427: 13418: 13417: 13410: 13404: 13403: 13396: 13390: 13389: 13383: 13378: 13376: 13368: 13353: 13344: 13338: 13337: 13321: 13311: 13305: 13304: 13297: 13291: 13290: 13283: 13277: 13276: 13269: 13260: 13259: 13247: 13241: 13240: 13228: 13222: 13221: 13209: 13203: 13202: 13177: 13168: 13167: 13157: 13148: 13142: 13141: 13134: 13125: 13124: 13117: 13108: 13107: 13100: 13085: 13084: 13078: 13070: 13064: 13063: 13055: 13049: 13048: 13041: 13035: 13034: 13027: 13021: 13020: 13013: 13007: 13006: 12999: 12993: 12992: 12990: 12982: 12976: 12975: 12973: 12965: 12959: 12958: 12951: 12945: 12944: 12937: 12931: 12930: 12920: 12914: 12913: 12903: 12897: 12896: 12889: 12883: 12882: 12872: 12866: 12865: 12858: 12852: 12851: 12844: 12838: 12837: 12830: 12824: 12823: 12816: 12810: 12809: 12798: 12792: 12791: 12784: 12778: 12777: 12767: 12761: 12760: 12749: 12738: 12737: 12730: 12719: 12718: 12711: 12705: 12704: 12693: 12684: 12683: 12672: 12666: 12665: 12655: 12649: 12648: 12633: 12627: 12626: 12622:(13 June 2018). 12611: 12605: 12604: 12589: 12583: 12582: 12570: 12561: 12555: 12554: 12536: 12530: 12529: 12523: 12518: 12516: 12508: 12498: 12489:(3): 1321–1364. 12471: 12465: 12464: 12456: 12444: 12438: 12437: 12419: 12413: 12412: 12402: 12394: 12383: 12382: 12376: 12375:|publisher= 12371: 12369: 12361: 12356: 12354: 12339: 12333: 12332: 12326:The Sunday Times 12318: 12312: 12311: 12300: 12294: 12293: 12286: 12280: 12279: 12268: 12262: 12261: 12254: 12248: 12247: 12240: 12234: 12233: 12223: 12217: 12216: 12211: 12209: 12198: 12192: 12191: 12177: 12171: 12170: 12160: 12152: 12146: 12145: 12143: 12135: 12129: 12128: 12121: 12115: 12114: 12100: 12094: 12093: 12083: 12074: 12065: 12064: 12054: 12048: 12047: 12037: 12031: 12030: 12020: 12010:); Keith Walsh ( 12003: 11992: 11991: 11978: 11972: 11971: 11966: 11958: 11952: 11951: 11936: 11927: 11926: 11924: 11916: 11910: 11909: 11898: 11892: 11891: 11889: 11887: 11882:. 30 August 2016 11872: 11861: 11860: 11850: 11844: 11843: 11837: 11829: 11823: 11822: 11812: 11804: 11798: 11797: 11782: 11776: 11775: 11768: 11762: 11761: 11754: 11748: 11747: 11740: 11734: 11733: 11726: 11720: 11719: 11709: 11703: 11702: 11692: 11686: 11685: 11683: 11675: 11669: 11668: 11657: 11651: 11650: 11639: 11633: 11632: 11626: 11625:|publisher= 11621: 11619: 11611: 11609: 11607: 11592: 11586: 11585: 11570: 11564: 11563: 11560:Nicholas Shaxson 11552: 11546: 11545: 11535: 11529: 11528: 11521: 11515: 11514: 11499: 11493: 11492: 11481:Nicholas Shaxson 11477: 11471: 11470: 11464: 11456: 11447: 11446: 11444: 11436: 11427: 11426: 11407: 11401: 11400: 11393: 11384: 11383: 11381: 11373: 11367: 11366: 11355: 11346: 11345: 11338: 11332: 11331: 11330:. 25 April 2018. 11320: 11314: 11313: 11293: 11287: 11286: 11275: 11269: 11268: 11254:Nicholas Shaxson 11250: 11244: 11243: 11236: 11230: 11229: 11222: 11216: 11215: 11209: 11201: 11195: 11194: 11179: 11173: 11172: 11161: 11155: 11154: 11144: 11138: 11137: 11126: 11120: 11119: 11117: 11109: 11103: 11102: 11097: 11089: 11083: 11082: 11075: 11069: 11068: 11058: 11052: 11051: 11041: 11035: 11034: 11024:Nicholas Shaxson 11020: 11014: 11013: 11006: 11000: 10999: 10993: 10988: 10986: 10978: 10976: 10974: 10962: 10956: 10955: 10944: 10938: 10937: 10927: 10921: 10920: 10913: 10904: 10903: 10892: 10886: 10885: 10879: 10871: 10865: 10864: 10854: 10845: 10844: 10837: 10831: 10830: 10824: 10816: 10810: 10809: 10807: 10799: 10793: 10792: 10790: 10782: 10776: 10775: 10773: 10765: 10759: 10758: 10750:(18 July 2018). 10743: 10734: 10733: 10731: 10725:(30 June 2017). 10716: 10710: 10709: 10702: 10696: 10695: 10680: 10669: 10668: 10665:Harvard Magazine 10653: 10642: 10641: 10634: 10623: 10622: 10620: 10612: 10606: 10605: 10593: 10582: 10581: 10569: 10558: 10557: 10551: 10539: 10530: 10529: 10522: 10511: 10510: 10499: 10493: 10492: 10485: 10479: 10478: 10471: 10465: 10464: 10457: 10451: 10450: 10443: 10437: 10436: 10429: 10423: 10422: 10415: 10409: 10408: 10401: 10395: 10394: 10389: 10381: 10372: 10371: 10364: 10358: 10357: 10350: 10344: 10343: 10336: 10330: 10329: 10314: 10308: 10307: 10302:. 28 June 2018. 10292: 10286: 10285: 10278: 10269: 10268: 10261: 10255: 10254: 10239: 10233: 10232: 10225: 10219: 10218: 10211: 10205: 10204: 10197: 10186: 10185: 10178: 10167: 10166: 10159: 10153: 10152: 10136: 10130: 10129: 10111: 10100: 10099: 10089: 10077: 10071: 10070: 10060: 10054: 10053: 10046: 10040: 10039: 10032: 10026: 10025: 10012:(18 June 2018). 10002: 9996: 9995: 9988: 9982: 9981: 9974: 9968: 9967: 9956: 9950: 9949: 9938: 9932: 9931: 9924: 9918: 9917: 9916:TD. August 2013. 9906: 9900: 9899: 9898:TD. 29 May 2013. 9888: 9882: 9881: 9875: 9874:|publisher= 9870: 9868: 9860: 9854: 9852: 9837: 9831: 9830: 9824: 9823:|publisher= 9819: 9817: 9809: 9807: 9805: 9787: 9781: 9780: 9774: 9773:|publisher= 9769: 9767: 9759: 9757: 9755: 9740: 9734: 9733: 9727: 9726:|publisher= 9722: 9720: 9712: 9696: 9690: 9689: 9683: 9682:|publisher= 9678: 9676: 9668: 9656:(16 June 2018). 9650: 9644: 9643: 9637: 9636:|publisher= 9632: 9630: 9622: 9617: 9615: 9600: 9594: 9593: 9585: 9579: 9578: 9572: 9567: 9565: 9557: 9536: 9527: 9518: 9517: 9510: 9504: 9503: 9496: 9490: 9489: 9478: 9472: 9471: 9460: 9454: 9453: 9443: 9434: 9433: 9427: 9426:|publisher= 9422: 9420: 9412: 9410: 9408: 9393: 9387: 9386: 9380: 9379:|publisher= 9375: 9373: 9365: 9363: 9361: 9346: 9340: 9339: 9333: 9332:|publisher= 9328: 9326: 9318: 9313: 9311: 9296: 9290: 9289: 9283: 9282:|publisher= 9278: 9276: 9268: 9263: 9261: 9250: 9244: 9243: 9236: 9230: 9229: 9222: 9216: 9215: 9214:. 20 March 2017. 9204: 9198: 9197: 9191: 9190:|publisher= 9186: 9184: 9176: 9174: 9172: 9160:(12 June 2018). 9158:Yanis Varoufakis 9154: 9148: 9147: 9141: 9140:|publisher= 9136: 9134: 9126: 9121: 9119: 9104: 9098: 9097: 9091: 9090:|publisher= 9086: 9084: 9076: 9071: 9069: 9051: 9045: 9044: 9038: 9037:|publisher= 9033: 9031: 9023: 9018: 9016: 9002:Lawrence Summers 8998: 8992: 8991: 8985: 8984:|publisher= 8979: 8973: 8968: 8966: 8958: 8956: 8954: 8936: 8930: 8929: 8923: 8922:|publisher= 8918: 8916: 8908: 8906: 8904: 8889: 8883: 8882: 8876: 8875:|publisher= 8871: 8869: 8861: 8859: 8857: 8842: 8833: 8832: 8826: 8821: 8819: 8811: 8805: 8803: 8786: 8780: 8779: 8773: 8772:|publisher= 8768: 8766: 8758: 8753: 8751: 8736: 8730: 8729: 8723: 8722:|publisher= 8718: 8716: 8708: 8706: 8704: 8689: 8683: 8682: 8676: 8675:|publisher= 8671: 8669: 8661: 8651: 8649: 8634: 8628: 8627: 8625: 8623: 8618:. Bloomberg News 8611: 8602: 8601: 8595: 8594:|publisher= 8590: 8588: 8580: 8575: 8573: 8558: 8552: 8551: 8540: 8531: 8530: 8520: 8511: 8510: 8498: 8489: 8488: 8477: 8471: 8470: 8465: 8457: 8448: 8447: 8440: 8434: 8433: 8426: 8420: 8419: 8409: 8403: 8402: 8400: 8392: 8386: 8385: 8375: 8367: 8358: 8357: 8346:Nicholas Shaxson 8338: 8329: 8328: 8319: 8310: 8301: 8300: 8291: 8282: 8276: 8275: 8265: 8253: 8247: 8246: 8237: 8228: 8222: 8221: 8201: 8195: 8194: 8179: 8173: 8172: 8165: 8159: 8158: 8140: 8116: 8110: 8109: 8073: 8064: 8063: 8055: 8043: 8034: 8033: 8023: 8014: 8013: 8003: 7997: 7996: 7972: 7960: 7951: 7950: 7927: 7911: 7898: 7897: 7873: 7864: 7863: 7839: 7826: 7825: 7815: 7803: 7794: 7793: 7779: 7760: 7759: 7750: 7741: 7728: 7727: 7713: 7707: 7706: 7676: 7663: 7662: 7657: 7651:(4 April 2012). 7645: 7634: 7633: 7619: 7610:(3): 1321–1364. 7599: 7587: 7572: 7571: 7558: 7549: 7532: 7531: 7513: 7496: 7495: 7481: 7469: 7450: 7449: 7440: 7431: 7430: 7423: 7412: 7411: 7401: 7392: 7391: 7381: 7370: 7369: 7363: 7362:|publisher= 7358: 7356: 7348: 7346: 7344: 7322: 7313: 7312: 7300: 7289: 7288: 7282: 7281:|publisher= 7277: 7275: 7267: 7262: 7260: 7245: 7234: 7233: 7227: 7226:|publisher= 7222: 7220: 7212: 7198: 7181: 7180: 7167:(5): 1283–1316. 7153: 7142: 7141: 7116: 7107: 7106: 7100: 7095: 7093: 7085: 7079: 7067: 7046: 7045: 7034: 7019: 7018: 7013:. 23 July 2013. 7003: 6988: 6987: 6973: 6964: 6963: 6952: 6946: 6945: 6931: 6925: 6924: 6918: 6917:|publisher= 6913: 6911: 6903: 6895: 6893: 6878: 6858: 6854: 6848: 6841: 6835: 6824: 6818: 6814: 6808: 6805: 6799: 6792: 6786: 6782: 6773: 6769: 6763: 6752: 6746: 6739: 6730: 6726: 6720: 6716: 6710: 6707: 6701: 6684: 6678: 6675: 6664: 6657: 6651: 6640: 6634: 6627: 6621: 6618: 6609: 6594: 6585: 6570:BEPS tools; the 6556: 6550: 6535: 6477:CAIA arrangement 6447:Feargal O'Rourke 6383: 6381:Companies portal 6378: 6377: 6376: 6369: 6364: 6363: 6362: 6280: 6252: 6097:109 (1) 149-182 6063: 6055: 6052: 6014: 5992:As discussed in 5912: 5559: 5555: 5553: 5552: 5484: 5480: 5478: 5477: 5452: 5448: 5446: 5445: 5420: 5416: 5414: 5413: 5346: 5342: 5340: 5339: 5314: 5310: 5308: 5307: 5237: 5233: 5231: 5230: 5183: 5179: 5177: 5176: 5151: 5147: 5145: 5144: 5097: 5093: 5091: 5090: 5043: 5039: 5037: 5036: 4945: 4941: 4939: 4938: 4913: 4909: 4907: 4906: 4836: 4832: 4830: 4829: 4804: 4800: 4798: 4797: 4772: 4768: 4766: 4765: 4696: 4692: 4690: 4689: 4620: 4616: 4614: 4613: 4588: 4584: 4582: 4581: 4556: 4552: 4550: 4549: 4524: 4520: 4518: 4517: 4492: 4488: 4486: 4485: 4460: 4456: 4454: 4453: 4406: 4402: 4400: 4399: 4374: 4370: 4368: 4367: 4342: 4338: 4336: 4335: 4310: 4306: 4304: 4303: 4256: 4252: 4250: 4249: 4201: 4194: 4139: 4113: 4080:tools (e.g. the 3954: 3870: 3673:The first major 3651: 3615:Pierre Moscovici 3583:tax transparency 3550:). Because the 3467: 3423: 3409: 3180:Nicholas Shaxson 3155: 3053:Feargal O'Rourke 3010:law firms (e.g. 2853:CAIA arrangement 2815:orphan structure 2776:transfer pricing 2623: 2563:, used the term 2561:Feargal O'Rourke 2546:("FSF") and the 2457:Nicholas Shaxson 2390:journal in 2018; 2367:Other important 2276:Pierre Moscovici 2216:Pierre Moscovici 2092:Section 110 SPVs 2020: 2013: 2006: 1992:Money portal 1990: 1989: 1988: 1978: 1977: 1654: 1653: 1475: 1474: 1382:Transfer pricing 1362:Tax equalization 1336: 1279:Corporate profit 915:Luxembourg Leaks 849:Corporate havens 728: 727: 544: 543: 381: 362: 361: 239: 231: 209: 190: 185: 167: 166: 163: 153: 152: 150: 137: 115: 96: 69: 60: 59: 57: 52: 50: 42: 39: 21: 19: 15044: 15043: 15039: 15038: 15037: 15035: 15034: 15033: 14974: 14973: 14972: 14967: 14955: 14933: 14914:Thomas Friedman 14900: 14895: 14846:Anthony Giddens 14821:Manuel Castells 14786:Arjun Appadurai 14777: 14775: 14770: 14712: 14710: 14705: 14701:Joseph Stiglitz 14641:Richard Baldwin 14627: 14619: 14613: 14572:Fiscal localism 14536: 14490:McDonaldization 14408:Development aid 14382: 14377: 14346:Multilingualism 14341:Labor arbitrage 14317:Climate justice 14303: 14291: 14245:Global politics 14198:Deglobalization 14171: 14143: 14138: 14107: 14083: 14078: 14077: 14064: 14063: 14059: 14050: 14049: 14045: 14036: 14035: 14031: 14020: 14016: 13994: 13990: 13981: 13980: 13976: 13954: 13950: 13935: 13931: 13917: 13913: 13898: 13894: 13886: 13882: 13881: 13874: 13864: 13862: 13853: 13852: 13848: 13839:. Irish Times. 13835:(6 July 2018). 13830: 13826: 13811: 13807: 13798: 13797: 13793: 13784: 13783: 13779: 13767: 13761: 13757: 13731: 13725: 13718: 13711: 13684: 13680: 13668: 13659: 13655: 13642: 13641: 13637: 13622: 13618: 13609: 13608: 13604: 13593: 13589: 13588: 13584: 13575: 13574: 13570: 13558: 13554: 13553: 13549: 13540: 13539: 13535: 13526: 13525: 13521: 13512: 13511: 13507: 13488: 13484: 13475: 13474: 13470: 13465: 13461: 13448: 13447: 13443: 13436:Financial Times 13428: 13421: 13412: 13411: 13407: 13398: 13397: 13393: 13381: 13379: 13370: 13369: 13357:UCLA Law Review 13351: 13345: 13341: 13334: 13319: 13313: 13312: 13308: 13299: 13298: 13294: 13285: 13284: 13280: 13271: 13270: 13263: 13248: 13244: 13229: 13225: 13210: 13206: 13178: 13171: 13155: 13149: 13145: 13136: 13135: 13128: 13119: 13118: 13111: 13102: 13101: 13088: 13076: 13072: 13071: 13067: 13056: 13052: 13043: 13042: 13038: 13029: 13028: 13024: 13015: 13014: 13010: 13001: 13000: 12996: 12988: 12984: 12983: 12979: 12971: 12967: 12966: 12962: 12953: 12952: 12948: 12939: 12938: 12934: 12922: 12921: 12917: 12905: 12904: 12900: 12891: 12890: 12886: 12874: 12873: 12869: 12860: 12859: 12855: 12846: 12845: 12841: 12832: 12831: 12827: 12818: 12817: 12813: 12800: 12799: 12795: 12786: 12785: 12781: 12769: 12768: 12764: 12756:. Irish Times. 12750: 12741: 12732: 12731: 12722: 12713: 12712: 12708: 12695: 12694: 12687: 12674: 12673: 12669: 12657: 12656: 12652: 12635: 12634: 12630: 12612: 12608: 12590: 12586: 12568: 12562: 12558: 12537: 12533: 12521: 12519: 12510: 12509: 12496:10.1.1.371.3828 12477:(August 2013). 12472: 12468: 12454: 12445: 12441: 12420: 12416: 12400: 12396: 12395: 12386: 12374: 12372: 12363: 12362: 12352: 12350: 12349:. 26 March 2019 12341: 12340: 12336: 12320: 12319: 12315: 12302: 12301: 12297: 12288: 12287: 12283: 12270: 12269: 12265: 12256: 12255: 12251: 12242: 12241: 12237: 12225: 12224: 12220: 12207: 12205: 12200: 12199: 12195: 12185:Financial Times 12179: 12178: 12174: 12158: 12154: 12153: 12149: 12141: 12137: 12136: 12132: 12123: 12122: 12118: 12101: 12097: 12081: 12075: 12068: 12056: 12055: 12051: 12039: 12038: 12034: 12018: 12004: 11995: 11980: 11979: 11975: 11964: 11960: 11959: 11955: 11938: 11937: 11930: 11922: 11918: 11917: 11913: 11900: 11899: 11895: 11885: 11883: 11874: 11873: 11864: 11852: 11851: 11847: 11835: 11831: 11830: 11826: 11810: 11806: 11805: 11801: 11784: 11783: 11779: 11770: 11769: 11765: 11756: 11755: 11751: 11742: 11741: 11737: 11728: 11727: 11723: 11711: 11710: 11706: 11694: 11693: 11689: 11681: 11677: 11676: 11672: 11659: 11658: 11654: 11641: 11640: 11636: 11624: 11622: 11613: 11612: 11605: 11603: 11593: 11589: 11581:. Irish Times. 11571: 11567: 11554: 11553: 11549: 11537: 11536: 11532: 11523: 11522: 11518: 11501: 11500: 11496: 11478: 11474: 11462: 11458: 11457: 11450: 11442: 11438: 11437: 11430: 11408: 11404: 11395: 11394: 11387: 11379: 11375: 11374: 11370: 11357: 11356: 11349: 11340: 11339: 11335: 11322: 11321: 11317: 11294: 11290: 11277: 11276: 11272: 11251: 11247: 11238: 11237: 11233: 11224: 11223: 11219: 11207: 11203: 11202: 11198: 11181: 11180: 11176: 11163: 11162: 11158: 11146: 11145: 11141: 11128: 11127: 11123: 11115: 11111: 11110: 11106: 11095: 11091: 11090: 11086: 11077: 11076: 11072: 11060: 11059: 11055: 11043: 11042: 11038: 11030:. Irish Times. 11026:(29 May 2013). 11021: 11017: 11008: 11007: 11003: 10992:|dead-url= 10991: 10989: 10980: 10979: 10972: 10970: 10963: 10959: 10946: 10945: 10941: 10929: 10928: 10924: 10915: 10914: 10907: 10894: 10893: 10889: 10877: 10873: 10872: 10868: 10856: 10855: 10848: 10839: 10838: 10834: 10822: 10818: 10817: 10813: 10805: 10801: 10800: 10796: 10788: 10784: 10783: 10779: 10771: 10767: 10766: 10762: 10746:Seamus Coffey, 10744: 10737: 10729: 10717: 10713: 10704: 10703: 10699: 10686:(25 May 2018). 10681: 10672: 10654: 10645: 10636: 10635: 10626: 10618: 10614: 10613: 10609: 10594: 10585: 10570: 10561: 10549: 10540: 10533: 10524: 10523: 10514: 10501: 10500: 10496: 10487: 10486: 10482: 10473: 10472: 10468: 10459: 10458: 10454: 10445: 10444: 10440: 10431: 10430: 10426: 10417: 10416: 10412: 10403: 10402: 10398: 10387: 10383: 10382: 10375: 10366: 10365: 10361: 10352: 10351: 10347: 10338: 10337: 10333: 10324:. 4 July 2018. 10316: 10315: 10311: 10294: 10293: 10289: 10280: 10279: 10272: 10263: 10262: 10258: 10240: 10236: 10227: 10226: 10222: 10213: 10212: 10208: 10199: 10198: 10189: 10180: 10179: 10170: 10161: 10160: 10156: 10137: 10133: 10112: 10103: 10087: 10078: 10074: 10062: 10061: 10057: 10048: 10047: 10043: 10034: 10033: 10029: 10003: 9999: 9990: 9989: 9985: 9976: 9975: 9971: 9958: 9957: 9953: 9940: 9939: 9935: 9926: 9925: 9921: 9908: 9907: 9903: 9890: 9889: 9885: 9873: 9871: 9862: 9861: 9850: 9848: 9838: 9834: 9822: 9820: 9811: 9810: 9803: 9801: 9788: 9784: 9772: 9770: 9761: 9760: 9753: 9751: 9741: 9737: 9725: 9723: 9714: 9713: 9697: 9693: 9681: 9679: 9670: 9669: 9651: 9647: 9635: 9633: 9624: 9623: 9613: 9611: 9601: 9597: 9586: 9582: 9570: 9568: 9559: 9558: 9534: 9528: 9521: 9512: 9511: 9507: 9498: 9497: 9493: 9480: 9479: 9475: 9462: 9461: 9457: 9445: 9444: 9437: 9425: 9423: 9414: 9413: 9406: 9404: 9394: 9390: 9378: 9376: 9367: 9366: 9359: 9357: 9347: 9343: 9331: 9329: 9320: 9319: 9309: 9307: 9297: 9293: 9281: 9279: 9270: 9269: 9259: 9257: 9252: 9251: 9247: 9238: 9237: 9233: 9224: 9223: 9219: 9206: 9205: 9201: 9189: 9187: 9178: 9177: 9170: 9168: 9155: 9151: 9139: 9137: 9128: 9127: 9117: 9115: 9105: 9101: 9089: 9087: 9078: 9077: 9067: 9065: 9052: 9048: 9036: 9034: 9025: 9024: 9014: 9012: 8999: 8995: 8983: 8981: 8971: 8969: 8960: 8959: 8952: 8950: 8940:Joseph Stiglitz 8937: 8933: 8921: 8919: 8910: 8909: 8902: 8900: 8890: 8886: 8874: 8872: 8863: 8862: 8855: 8853: 8851:Washington Post 8843: 8836: 8824: 8822: 8813: 8812: 8801: 8799: 8787: 8783: 8771: 8769: 8760: 8759: 8749: 8747: 8745:Financial Times 8737: 8733: 8721: 8719: 8710: 8709: 8702: 8700: 8690: 8686: 8674: 8672: 8663: 8662: 8647: 8645: 8635: 8631: 8621: 8619: 8612: 8605: 8593: 8591: 8582: 8581: 8571: 8569: 8559: 8555: 8542: 8541: 8534: 8522: 8521: 8514: 8499: 8492: 8478: 8474: 8463: 8459: 8458: 8451: 8442: 8441: 8437: 8428: 8427: 8423: 8411: 8410: 8406: 8398: 8394: 8393: 8389: 8373: 8369: 8368: 8361: 8340: 8339: 8332: 8317: 8311: 8304: 8289: 8283: 8279: 8263: 8254: 8250: 8235: 8229: 8225: 8202: 8198: 8181: 8180: 8176: 8167: 8166: 8162: 8117: 8113: 8074: 8067: 8053: 8044: 8037: 8025: 8024: 8017: 8005: 8004: 8000: 7970: 7966:(August 2014). 7961: 7954: 7925: 7912: 7901: 7874: 7867: 7859:(24): 103–125. 7840: 7829: 7813: 7804: 7797: 7781: 7780: 7763: 7748: 7742: 7731: 7715: 7714: 7710: 7700: 7677: 7666: 7655: 7646: 7637: 7617:10.1.1.371.3828 7597: 7593:(August 2013). 7588: 7575: 7556: 7550: 7535: 7514: 7499: 7479: 7470: 7453: 7442: 7441: 7434: 7425: 7424: 7415: 7403: 7402: 7395: 7383: 7382: 7373: 7361: 7359: 7350: 7349: 7342: 7340: 7323: 7316: 7301: 7292: 7280: 7278: 7269: 7268: 7258: 7256: 7246: 7237: 7225: 7223: 7214: 7213: 7206:The Japan Times 7200: 7199: 7184: 7154: 7145: 7136:(24): 103–125. 7117: 7110: 7098: 7096: 7087: 7086: 7077: 7068: 7049: 7036: 7035: 7022: 7005: 7004: 6991: 6975: 6974: 6967: 6954: 6953: 6949: 6933: 6932: 6928: 6916: 6914: 6905: 6904: 6891: 6889: 6879: 6872: 6867: 6862: 6861: 6855: 6851: 6842: 6838: 6825: 6821: 6815: 6811: 6806: 6802: 6793: 6789: 6783: 6776: 6770: 6766: 6753: 6749: 6740: 6733: 6727: 6723: 6717: 6713: 6708: 6704: 6685: 6681: 6676: 6667: 6658: 6654: 6641: 6637: 6628: 6624: 6619: 6612: 6595: 6588: 6557: 6553: 6536: 6532: 6527: 6522: 6483:Section 110 SPV 6379: 6374: 6372: 6365: 6360: 6358: 6355: 6314:28 (4) 121-148 6278: 6276: 6250: 6248: 6227:24 (4) 661-679 6122:90 (3) 513-531 6103:, Eric M. Rice 6075:Vol-Issue-Page 6054: 6050: 6038: 6015: 6009: 5974: 5925: 5919: 5913: 5906: 5857: 5851: 5846: 5783: 5778: 5668: 5663: 5661:Countermeasures 5658: 5550: 5548: 5475: 5473: 5443: 5441: 5437:Gilead Sciences 5411: 5409: 5337: 5335: 5305: 5303: 5228: 5226: 5174: 5172: 5142: 5140: 5088: 5086: 5034: 5032: 4936: 4934: 4904: 4902: 4827: 4825: 4795: 4793: 4763: 4761: 4687: 4685: 4611: 4609: 4579: 4577: 4547: 4545: 4515: 4513: 4483: 4481: 4451: 4449: 4397: 4395: 4365: 4363: 4333: 4331: 4301: 4299: 4247: 4245: 4232: 4227: 4220: 4215: 4210: 4205: 4140: 4130: 4114: 4110:UCLA Law Review 4108: 4068:low tax economy 3989: 3983: 3975:Abuse of QIAIFs 3955: 3949: 3883: 3877: 3871: 3868: 3846: 3783: 3740:profit shifting 3715:Hines 2010 list 3646: 3636: 3603: 3521: 3462: 3456: 3424: 3418: 3410: 3400: 3374:1994 Hines–Rice 3307:low tax economy 3280: 3274: 3269: 3223:, or the Irish 3172:Section 110 SPV 3170:concerning the 3156: 3150: 3038: 3028: 2964: 2958: 2894:). The Irish " 2859: 2849: 2803:Section 110 SPV 2747: 2664:tax haven lists 2641: 2635: 2630: 2624: 2618: 2599: 2583:OECD tax havens 2528: 2498:Washington Post 2490:Financial Times 2459:from 2011, and 2329: 2319: 2209: 2203: 2107:tax haven lists 2024: 1986: 1984: 1972: 1965: 1964: 1651: 1641: 1640: 1596:Fiscus Judaicus 1571: 1561: 1560: 1519:Advocacy groups 1472: 1464: 1463: 1454:Trade agreement 1449:Free-trade zone 1407: 1397: 1396: 1334: 1314: 1304: 1303: 964: 954: 953: 925:Paradise Papers 766:Debtors' prison 725: 715: 714: 685:Tax preparation 645:Revenue service 640: 630: 629: 541: 531: 530: 511:Double taxation 506:Tax withholding 501:Tax competition 419:Non-tax revenue 399: 360: 348:Main articles: 346: 333: 326: 317: 312: 305: 303: 302:Countermeasures 294: 292: 281: 276: 269: 262: 245: 240: 237: 235: 234: 233: 229: 227: 199: 197: 192: 186: 181: 173: 171:← Previous edit 168: 165:Mobile web edit 164: 161: 156: 154: 145: 143: 141: 140: 139: 135: 133: 105: 103: 98: 92: 84: 83: 82: 81: 79: 78: 77: 76: 75: 74: 65: 61: 55: 53: 48: 45: 43: 40: 38:Content deleted 37: 34: 29:← Previous edit 26: 25: 24: 17: 12: 11: 5: 15042: 15032: 15031: 15026: 15021: 15016: 15011: 15006: 15001: 14996: 14991: 14986: 14969: 14968: 14966: 14965: 14953: 14942: 14939: 14938: 14935: 14934: 14932: 14931: 14926: 14921: 14916: 14911: 14905: 14903: 14897: 14896: 14894: 14893: 14888: 14883: 14878: 14873: 14868: 14863: 14858: 14853: 14848: 14843: 14838: 14833: 14828: 14823: 14818: 14816:Zygmunt Bauman 14813: 14808: 14803: 14798: 14793: 14788: 14782: 14780: 14772: 14771: 14769: 14768: 14763: 14758: 14753: 14748: 14743: 14738: 14733: 14728: 14723: 14717: 14715: 14707: 14706: 14704: 14703: 14698: 14693: 14688: 14683: 14681:Thomas Piketty 14678: 14676:Kevin O'Rourke 14673: 14668: 14666:Michael Hudson 14663: 14658: 14656:Robert Brenner 14653: 14648: 14643: 14638: 14632: 14630: 14621: 14615: 14614: 14612: 14611: 14606: 14601: 14596: 14591: 14590: 14589: 14584: 14574: 14569: 14564: 14559: 14554: 14548: 14546: 14542: 14541: 14538: 14537: 14535: 14534: 14529: 14527:Westernization 14524: 14519: 14518: 14517: 14507: 14502: 14497: 14492: 14487: 14482: 14477: 14476: 14475: 14470: 14465: 14460: 14455: 14450: 14440: 14435: 14430: 14425: 14420: 14415: 14410: 14405: 14400: 14399: 14398: 14387: 14385: 14379: 14378: 14376: 14375: 14370: 14369: 14368: 14366:Tax inversions 14363: 14353: 14348: 14343: 14338: 14336:Digital divide 14333: 14332: 14331: 14321: 14320: 14319: 14312:Climate change 14308: 14306: 14297: 14293: 14292: 14290: 14289: 14284: 14279: 14274: 14273: 14272: 14267: 14257: 14252: 14247: 14242: 14237: 14232: 14227: 14226: 14225: 14215: 14210: 14205: 14200: 14195: 14190: 14185: 14179: 14177: 14173: 14172: 14170: 14169: 14164: 14154: 14148: 14145: 14144: 14137: 14136: 14129: 14122: 14114: 14105: 14104: 14099: 14094: 14089: 14082: 14081:External links 14079: 14076: 14075: 14057: 14043: 14029: 14014: 14001:"Gone Fishing" 13988: 13974: 13957:Mihir A. Desai 13948: 13929: 13911: 13906:Tax Foundation 13892: 13872: 13846: 13824: 13805: 13791: 13777: 13755: 13716: 13710:978-0801476129 13709: 13691:Richard Murphy 13678: 13662:Gabriel Zucman 13653: 13635: 13616: 13602: 13582: 13568: 13547: 13533: 13519: 13505: 13482: 13468: 13459: 13441: 13419: 13405: 13391: 13382:|journal= 13339: 13332: 13326:. April 2018. 13306: 13292: 13278: 13261: 13242: 13223: 13204: 13169: 13143: 13126: 13109: 13086: 13065: 13062:. Irish Times. 13050: 13036: 13022: 13008: 12994: 12977: 12960: 12946: 12932: 12915: 12898: 12884: 12867: 12853: 12839: 12825: 12811: 12793: 12779: 12762: 12739: 12720: 12706: 12685: 12667: 12650: 12628: 12620:Gabriel Zucman 12615:Gabriel Zucman 12606: 12584: 12556: 12531: 12522:|journal= 12475:Gabriel Zucman 12466: 12439: 12414: 12384: 12334: 12313: 12295: 12281: 12263: 12249: 12235: 12218: 12193: 12172: 12147: 12130: 12116: 12095: 12066: 12049: 12032: 11993: 11973: 11953: 11928: 11911: 11893: 11862: 11845: 11824: 11817:. March 2013. 11799: 11777: 11763: 11749: 11735: 11721: 11704: 11687: 11670: 11652: 11634: 11587: 11565: 11547: 11530: 11516: 11494: 11472: 11469:. August 2016. 11448: 11428: 11422:Baker McKenzie 11416:New York Times 11402: 11385: 11368: 11347: 11333: 11315: 11288: 11270: 11245: 11231: 11217: 11196: 11189:. March 2016. 11174: 11156: 11139: 11121: 11104: 11084: 11070: 11053: 11036: 11015: 11001: 10957: 10939: 10922: 10905: 10887: 10866: 10846: 10832: 10811: 10794: 10777: 10760: 10735: 10711: 10697: 10670: 10657:Mihir A. Desai 10643: 10624: 10607: 10604:EU Parliament. 10583: 10559: 10543:Gabriel Zucman 10531: 10512: 10494: 10480: 10466: 10452: 10438: 10424: 10410: 10396: 10373: 10359: 10345: 10331: 10322:Richard Murphy 10309: 10287: 10270: 10256: 10234: 10220: 10206: 10187: 10168: 10154: 10131: 10115:Gabriel Zucman 10101: 10081:Gabriel Zucman 10072: 10055: 10041: 10027: 9997: 9983: 9969: 9951: 9933: 9919: 9901: 9883: 9832: 9791:Fintan O'Toole 9782: 9735: 9691: 9645: 9595: 9580: 9571:|journal= 9545:(6): 910–937. 9519: 9505: 9491: 9473: 9455: 9435: 9388: 9341: 9291: 9245: 9231: 9217: 9199: 9149: 9099: 9055:Gabriel Zucman 9046: 8993: 8931: 8884: 8834: 8825:|journal= 8781: 8731: 8684: 8629: 8603: 8567:New York Times 8553: 8550:. 31 May 2013. 8532: 8512: 8490: 8472: 8449: 8435: 8421: 8404: 8387: 8359: 8330: 8302: 8277: 8270:. p. 11. 8248: 8223: 8196: 8174: 8160: 8131:(6246): 6246. 8111: 8097:(3): 513–531. 8077:Mihir A. Desai 8065: 8035: 8015: 7998: 7964:Gabriel Zucman 7952: 7899: 7865: 7827: 7795: 7761: 7755:. p. 50. 7729: 7708: 7698: 7684:Richard Murphy 7664: 7635: 7591:Gabriel Zucman 7573: 7533: 7517:Gabriel Zucman 7497: 7451: 7432: 7413: 7393: 7371: 7338:New York Times 7314: 7290: 7254:Tax Foundation 7235: 7182: 7143: 7108: 7099:|journal= 7071:Gabriel Zucman 7047: 7020: 6989: 6965: 6947: 6926: 6899:Pearse Doherty 6869: 6868: 6866: 6863: 6860: 6859: 6849: 6836: 6819: 6809: 6800: 6787: 6774: 6764: 6747: 6731: 6721: 6711: 6702: 6679: 6665: 6652: 6635: 6622: 6610: 6586: 6551: 6529: 6528: 6526: 6523: 6521: 6520: 6517:Gabriel Zucman 6514: 6508: 6502: 6497: 6492: 6486: 6480: 6474: 6468: 6462: 6456: 6450: 6444: 6439: 6433: 6427: 6422: 6417: 6412: 6407: 6402: 6397: 6392: 6386: 6385: 6384: 6370: 6367:Ireland portal 6354: 6351: 6348: 6347: 6344: 6339: 6338:24 (4) 103-26 6336: 6331: 6328: 6324: 6323: 6320: 6318:Gabriel Zucman 6315: 6312: 6307: 6304: 6300: 6299: 6296: 6294:Gabriel Zucman 6290: 6287: 6282: 6273: 6269: 6268: 6265: 6262: 6259: 6254: 6245: 6241: 6240: 6237: 6228: 6225: 6220: 6217: 6213: 6212: 6209: 6203: 6200: 6195: 6192: 6188: 6187: 6184: 6182:Gabriel Zucman 6179: 6176: 6171: 6168: 6164: 6163: 6160: 6151: 6148: 6143: 6140: 6136: 6135: 6132: 6126:Mihir A. Desai 6123: 6120: 6115: 6112: 6108: 6107: 6104: 6098: 6095: 6090: 6087: 6083: 6082: 6079: 6076: 6073: 6070: 6067: 6049: 6037: 6034: 6029:New York Times 6007: 5973: 5972: 5957: 5949: 5946:U.S. tax rates 5933: 5918: 5915: 5904: 5877:Mihir A. Desai 5875:Tax academic, 5850: 5849:Impact of TCJA 5847: 5845: 5844: 5840: 5832: 5821: 5796: 5782: 5779: 5777: 5776: 5765:Gabriel Zucman 5761: 5746: 5735: 5712: 5693: 5677: 5667: 5664: 5662: 5659: 5657: 5656: 5653: 5650: 5643: 5636: 5632: 5626: 5625: 5620: 5614: 5613: 5610: 5607: 5604: 5601: 5596: 5592: 5591: 5588: 5585: 5582: 5579: 5574: 5570: 5569: 5566: 5563: 5560: 5545: 5542: 5538: 5537: 5534: 5531: 5528: 5525: 5519: 5515: 5514: 5511: 5508: 5505: 5502: 5499: 5495: 5494: 5491: 5488: 5485: 5470: 5467: 5463: 5462: 5459: 5456: 5453: 5438: 5435: 5431: 5430: 5427: 5424: 5421: 5406: 5403: 5399: 5398: 5395: 5392: 5389: 5386: 5381: 5377: 5376: 5373: 5370: 5367: 5364: 5361: 5357: 5356: 5353: 5350: 5347: 5332: 5329: 5325: 5324: 5321: 5318: 5315: 5300: 5297: 5293: 5292: 5289: 5286: 5283: 5280: 5274: 5270: 5269: 5266: 5263: 5260: 5257: 5252: 5248: 5247: 5244: 5241: 5238: 5223: 5220: 5216: 5215: 5212: 5209: 5206: 5203: 5201:ABP Food Group 5198: 5194: 5193: 5190: 5187: 5184: 5169: 5166: 5162: 5161: 5158: 5155: 5152: 5137: 5134: 5130: 5129: 5126: 5123: 5120: 5117: 5112: 5108: 5107: 5104: 5101: 5098: 5083: 5082:Alexion Pharma 5080: 5076: 5075: 5072: 5069: 5066: 5063: 5058: 5054: 5053: 5050: 5049:2013 inversion 5047: 5044: 5029: 5026: 5022: 5021: 5018: 5015: 5012: 5009: 5004: 5000: 4999: 4996: 4993: 4990: 4987: 4985:Kingspan Group 4982: 4978: 4977: 4974: 4971: 4968: 4965: 4963:Musgrave Group 4960: 4956: 4955: 4952: 4951:2007 inversion 4949: 4946: 4931: 4928: 4924: 4923: 4920: 4919:2013 inversion 4917: 4914: 4899: 4896: 4892: 4891: 4888: 4885: 4882: 4879: 4874: 4870: 4869: 4866: 4863: 4860: 4857: 4851: 4847: 4846: 4843: 4840: 4837: 4822: 4819: 4815: 4814: 4811: 4808: 4805: 4790: 4787: 4783: 4782: 4779: 4776: 4773: 4758: 4757:Merck & Co 4755: 4751: 4750: 4747: 4744: 4741: 4738: 4733: 4729: 4728: 4725: 4722: 4719: 4716: 4711: 4707: 4706: 4703: 4700: 4697: 4682: 4679: 4675: 4674: 4671: 4668: 4665: 4662: 4657: 4653: 4652: 4649: 4646: 4643: 4640: 4635: 4631: 4630: 4627: 4624: 4621: 4606: 4603: 4599: 4598: 4595: 4592: 4589: 4574: 4571: 4567: 4566: 4563: 4562:2001 inversion 4560: 4557: 4542: 4541:Ingersoll-Rand 4539: 4535: 4534: 4531: 4530:2008 inversion 4528: 4525: 4510: 4507: 4503: 4502: 4499: 4496: 4493: 4478: 4475: 4471: 4470: 4467: 4466:2013 inversion 4464: 4461: 4446: 4443: 4439: 4438: 4435: 4432: 4429: 4426: 4421: 4417: 4416: 4413: 4412:2012 inversion 4410: 4407: 4392: 4389: 4385: 4384: 4381: 4378: 4375: 4360: 4357: 4353: 4352: 4349: 4346: 4343: 4328: 4325: 4321: 4320: 4317: 4316:2015 inversion 4314: 4311: 4296: 4293: 4289: 4288: 4285: 4282: 4279: 4276: 4271: 4267: 4266: 4263: 4260: 4257: 4242: 4239: 4235: 4234: 4229: 4222: 4217: 4212: 4207: 4132:Gabriel Zucman 4128: 4106: 4058:tax inversions 4000:tax inversions 3982: 3979: 3971:employment tax 3962:employment tax 3947: 3876: 3873: 3866: 3845: 3844: 3841: 3830: 3822: 3818:ESRI Quarterly 3782: 3781: 3778: 3775:GDP-per-capita 3766: 3635: 3632: 3602: 3599: 3585:by defining a 3520: 3519: 3509: 3506: 3503: 3499: 3455: 3452: 3416: 3398: 3385:Irish tax code 3378:Gabriel Zucman 3273: 3270: 3268: 3265: 3148: 3144:Baker McKenzie 3075:Michael Noonan 3066:captured state 3027: 3026:Captured state 3024: 2957: 2954: 2848: 2845: 2761:tax inversions 2656:tax inversions 2634: 2631: 2629: 2626: 2616: 2598: 2597: 2586: 2575: 2568: 2557: 2540: 2532: 2527: 2526: 2515: 2508: 2505: 2478:Bloomberg News 2474:New York Times 2470: 2467:Gabriel Zucman 2447:Richard Murphy 2435:Google Scholar 2431: 2424: 2413: 2398: 2395:United Nations 2391: 2380: 2377:Mihir A. Desai 2365: 2362:Gabriel Zucman 2345: 2318: 2315: 2299: 2298: 2283: 2280:tax black hole 2268: 2240:tax haven list 2202: 2199: 2036:Michael Noonan 2026: 2025: 2023: 2022: 2015: 2008: 2000: 1997: 1996: 1995: 1994: 1982: 1967: 1966: 1961: 1960: 1959: 1958: 1953: 1948: 1946:United Kingdom 1943: 1938: 1933: 1928: 1923: 1918: 1913: 1908: 1903: 1898: 1893: 1888: 1883: 1878: 1873: 1868: 1863: 1858: 1853: 1848: 1843: 1838: 1833: 1828: 1823: 1818: 1813: 1808: 1803: 1798: 1793: 1788: 1783: 1778: 1773: 1768: 1763: 1758: 1753: 1748: 1743: 1738: 1733: 1728: 1723: 1718: 1713: 1708: 1703: 1698: 1693: 1685: 1684: 1680: 1679: 1678: 1677: 1672: 1667: 1659: 1658: 1652: 1647: 1646: 1643: 1642: 1639: 1638: 1633: 1628: 1623: 1618: 1613: 1608: 1603: 1598: 1593: 1588: 1583: 1578: 1572: 1567: 1566: 1563: 1562: 1557: 1556: 1555: 1554: 1548: 1542: 1539:Tax Foundation 1536: 1530: 1521: 1520: 1516: 1515: 1514: 1513: 1511:Gabriel Zucman 1508: 1503: 1498: 1493: 1488: 1486:Mihir A. Desai 1480: 1479: 1473: 1470: 1469: 1466: 1465: 1462: 1461: 1456: 1451: 1446: 1441: 1436: 1435: 1434: 1429: 1419: 1414: 1408: 1403: 1402: 1399: 1398: 1395: 1394: 1389: 1384: 1379: 1374: 1369: 1364: 1359: 1354: 1349: 1347:Robin Hood tax 1344: 1339: 1331: 1326: 1321: 1315: 1310: 1309: 1306: 1305: 1302: 1301: 1296: 1291: 1286: 1284:Excess profits 1281: 1276: 1275: 1274: 1269: 1264: 1255: 1250: 1236: 1231: 1226: 1221: 1216: 1211: 1206: 1201: 1196: 1191: 1186: 1181: 1176: 1171: 1169:Gross receipts 1166: 1161: 1156: 1151: 1150: 1149: 1144: 1139: 1134: 1129: 1124: 1119: 1109: 1108: 1107: 1102: 1097: 1092: 1087: 1082: 1077: 1067: 1062: 1061: 1060: 1055: 1050: 1045: 1040: 1035: 1030: 1020: 1019: 1018: 1008: 1007: 1006: 1001: 996: 986: 981: 976: 971: 965: 960: 959: 956: 955: 950: 949: 948: 947: 942: 937: 932: 927: 922: 920:Offshore Leaks 917: 912: 907: 906: 905: 900: 885: 884: 883:Major examples 880: 879: 878: 877: 872: 867: 862: 857: 851: 846: 838: 837: 833: 832: 831: 830: 825: 820: 818:Dutch Sandwich 815: 810: 804: 799: 791: 790: 786: 785: 784: 783: 778: 773: 768: 763: 758: 756:Tax resistance 753: 748: 747: 746: 733: 732: 726: 721: 720: 717: 716: 713: 712: 707: 702: 697: 692: 687: 682: 677: 672: 667: 662: 660:Taxable income 657: 655:Tax assessment 652: 647: 641: 636: 635: 632: 631: 626: 625: 624: 623: 618: 613: 608: 603: 595: 594: 590: 589: 588: 587: 582: 577: 572: 567: 562: 557: 549: 548: 547:General Theory 542: 537: 536: 533: 532: 529: 528: 523: 518: 516:Representation 513: 508: 503: 498: 493: 488: 483: 478: 473: 468: 463: 458: 453: 448: 443: 438: 437: 436: 426: 421: 416: 411: 406: 400: 395: 394: 391: 390: 383: 382: 374: 373: 367: 366: 344: 340: 335: 334: 331: 329: 327: 324: 322: 319: 318: 315: 313: 310: 307: 306: 301: 299: 297: 295: 290: 288: 286: 283: 282: 279: 277: 274: 271: 270: 267: 265: 263: 260: 258: 255: 254: 251: 247: 246: 228: 211: 210: 196:Britishfinance 195: 174: 151:Better heading 134: 117: 116: 102:Britishfinance 101: 70: 64: 62: 44: 36: 27: 23: 22: 14: 9: 6: 4: 3: 2: 15041: 15030: 15027: 15025: 15022: 15020: 15017: 15015: 15012: 15010: 15007: 15005: 15002: 15000: 14997: 14995: 14992: 14990: 14987: 14985: 14984:Tax avoidance 14982: 14981: 14979: 14964: 14959: 14954: 14952: 14944: 14943: 14940: 14930: 14929:Vandana Shiva 14927: 14925: 14922: 14920: 14917: 14915: 14912: 14910: 14907: 14906: 14904: 14898: 14892: 14889: 14887: 14884: 14882: 14881:Saskia Sassen 14879: 14877: 14876:George Ritzer 14874: 14872: 14871:Antonio Negri 14869: 14867: 14866:L. H. M. Ling 14864: 14862: 14859: 14857: 14854: 14852: 14851:Michael Hardt 14849: 14847: 14844: 14842: 14839: 14837: 14834: 14832: 14831:Alfred Crosby 14829: 14827: 14824: 14822: 14819: 14817: 14814: 14812: 14809: 14807: 14804: 14802: 14799: 14797: 14794: 14792: 14789: 14787: 14784: 14783: 14781: 14773: 14767: 14764: 14762: 14761:Susan Strange 14759: 14757: 14754: 14752: 14749: 14747: 14744: 14742: 14739: 14737: 14734: 14732: 14731:Robert W. Cox 14729: 14727: 14724: 14722: 14719: 14718: 14716: 14708: 14702: 14699: 14697: 14694: 14692: 14691:Jeffrey Sachs 14689: 14687: 14684: 14682: 14679: 14677: 14674: 14672: 14669: 14667: 14664: 14662: 14659: 14657: 14654: 14652: 14649: 14647: 14644: 14642: 14639: 14637: 14634: 14633: 14631: 14625: 14622: 14616: 14610: 14609:World-systems 14607: 14605: 14604:World history 14602: 14600: 14599:Social change 14597: 14595: 14592: 14588: 14585: 14583: 14580: 14579: 14578: 14577:Modernization 14575: 14573: 14570: 14568: 14565: 14563: 14560: 14558: 14555: 14553: 14550: 14549: 14547: 14543: 14533: 14530: 14528: 14525: 14523: 14520: 14516: 14513: 14512: 14511: 14508: 14506: 14503: 14501: 14498: 14496: 14493: 14491: 14488: 14486: 14483: 14481: 14478: 14474: 14471: 14469: 14466: 14464: 14461: 14459: 14456: 14454: 14451: 14449: 14446: 14445: 14444: 14441: 14439: 14436: 14434: 14431: 14429: 14426: 14424: 14421: 14419: 14416: 14414: 14411: 14409: 14406: 14404: 14401: 14397: 14394: 14393: 14392: 14389: 14388: 14386: 14380: 14374: 14371: 14367: 14364: 14362: 14359: 14358: 14357: 14354: 14352: 14349: 14347: 14344: 14342: 14339: 14337: 14334: 14330: 14327: 14326: 14325: 14322: 14318: 14315: 14314: 14313: 14310: 14309: 14307: 14301: 14298: 14294: 14288: 14285: 14283: 14280: 14278: 14275: 14271: 14268: 14266: 14263: 14262: 14261: 14258: 14256: 14253: 14251: 14248: 14246: 14243: 14241: 14240:Global health 14238: 14236: 14233: 14231: 14228: 14224: 14221: 14220: 14219: 14216: 14214: 14211: 14209: 14206: 14204: 14201: 14199: 14196: 14194: 14191: 14189: 14186: 14184: 14181: 14180: 14178: 14174: 14168: 14165: 14163: 14155: 14153: 14150: 14149: 14146: 14142: 14141:Globalization 14135: 14130: 14128: 14123: 14121: 14116: 14115: 14112: 14108: 14103: 14100: 14098: 14095: 14093: 14090: 14088: 14085: 14084: 14072: 14067: 14061: 14053: 14047: 14039: 14033: 14025: 14018: 14011: 14006: 14002: 13998: 13992: 13984: 13978: 13971: 13966: 13962: 13958: 13952: 13944: 13940: 13933: 13926: 13922: 13915: 13907: 13903: 13896: 13885: 13879: 13877: 13860: 13856: 13850: 13843: 13838: 13834: 13828: 13821: 13816: 13809: 13801: 13795: 13787: 13781: 13773: 13766: 13759: 13751: 13747: 13743: 13739: 13738: 13730: 13723: 13721: 13712: 13706: 13702: 13698: 13697: 13692: 13688: 13682: 13674: 13667: 13663: 13657: 13649: 13645: 13639: 13631: 13627: 13620: 13612: 13606: 13599: 13592: 13586: 13578: 13572: 13565: 13557: 13551: 13543: 13537: 13529: 13523: 13515: 13509: 13502: 13497: 13493: 13486: 13478: 13472: 13463: 13456:. 3 May 2018. 13455: 13451: 13445: 13437: 13433: 13426: 13424: 13415: 13409: 13401: 13395: 13387: 13374: 13367: 13363: 13359: 13358: 13350: 13343: 13335: 13333:9789280529142 13329: 13325: 13318: 13317: 13310: 13302: 13296: 13288: 13282: 13274: 13268: 13266: 13257: 13253: 13246: 13238: 13234: 13227: 13219: 13215: 13208: 13201: 13196: 13192: 13191: 13186: 13182: 13176: 13174: 13166: 13161: 13154: 13147: 13139: 13133: 13131: 13122: 13116: 13114: 13105: 13099: 13097: 13095: 13093: 13091: 13082: 13075: 13069: 13061: 13054: 13046: 13040: 13032: 13026: 13018: 13012: 13004: 12998: 12987: 12981: 12970: 12964: 12956: 12950: 12942: 12936: 12929: 12925: 12919: 12912: 12908: 12902: 12894: 12888: 12881: 12877: 12871: 12863: 12857: 12849: 12843: 12835: 12829: 12821: 12815: 12808: 12803: 12797: 12789: 12783: 12776: 12772: 12766: 12759: 12755: 12748: 12746: 12744: 12735: 12729: 12727: 12725: 12716: 12710: 12703: 12698: 12692: 12690: 12682: 12677: 12671: 12664: 12660: 12654: 12647: 12642: 12638: 12632: 12625: 12621: 12616: 12610: 12602: 12598: 12594: 12593:Seamus Coffey 12588: 12581: 12576: 12575: 12567: 12560: 12553: 12550:. p. 1. 12549: 12545: 12541: 12535: 12527: 12514: 12506: 12502: 12497: 12492: 12488: 12484: 12480: 12476: 12470: 12462: 12461: 12453: 12449: 12443: 12435: 12431: 12430: 12425: 12418: 12411: 12406: 12399: 12393: 12391: 12389: 12380: 12367: 12360: 12348: 12344: 12338: 12331: 12327: 12323: 12317: 12310: 12305: 12299: 12291: 12285: 12278: 12273: 12267: 12259: 12253: 12245: 12239: 12232: 12228: 12222: 12215: 12203: 12197: 12190: 12187:. June 2018. 12186: 12182: 12176: 12169: 12164: 12157: 12151: 12144:. OECD. 1998. 12140: 12134: 12126: 12120: 12113: 12109: 12105: 12099: 12092: 12088:. p. 7. 12087: 12080: 12073: 12071: 12063: 12059: 12053: 12046: 12042: 12036: 12028: 12024: 12017: 12013: 12009: 12002: 12000: 11998: 11990: 11988: 11983: 11977: 11970: 11963: 11957: 11950: 11947: 11941: 11935: 11933: 11921: 11915: 11908: 11903: 11897: 11881: 11877: 11871: 11869: 11867: 11859: 11855: 11849: 11842: 11834: 11828: 11821: 11816: 11809: 11803: 11796: 11791: 11787: 11781: 11773: 11767: 11759: 11753: 11745: 11739: 11731: 11725: 11718: 11714: 11708: 11701: 11697: 11691: 11680: 11674: 11667: 11662: 11656: 11649: 11644: 11638: 11630: 11617: 11602: 11598: 11591: 11584: 11580: 11576: 11575:Philip Alston 11569: 11561: 11557: 11551: 11544: 11540: 11534: 11526: 11520: 11513: 11508: 11504: 11498: 11490: 11486: 11482: 11476: 11468: 11461: 11455: 11453: 11441: 11435: 11433: 11425: 11423: 11417: 11413: 11406: 11398: 11392: 11390: 11378: 11372: 11364: 11360: 11354: 11352: 11343: 11337: 11329: 11325: 11319: 11311: 11307: 11303: 11299: 11292: 11285: 11280: 11274: 11267: 11263: 11259: 11255: 11249: 11241: 11235: 11227: 11221: 11214: 11206: 11200: 11193: 11188: 11184: 11178: 11170: 11166: 11160: 11153: 11149: 11143: 11136: 11131: 11125: 11114: 11108: 11101: 11094: 11088: 11080: 11074: 11067: 11063: 11057: 11050: 11046: 11040: 11033: 11029: 11025: 11019: 11011: 11005: 10997: 10984: 10968: 10961: 10954: 10949: 10943: 10936: 10932: 10926: 10918: 10912: 10910: 10902: 10897: 10891: 10884: 10876: 10870: 10863: 10859: 10853: 10851: 10842: 10836: 10828: 10821: 10815: 10804: 10798: 10787: 10781: 10770: 10764: 10757: 10753: 10749: 10742: 10740: 10728: 10724: 10721: 10720:Seamus Coffey 10715: 10707: 10701: 10693: 10689: 10685: 10679: 10677: 10675: 10666: 10662: 10659:(June 2018). 10658: 10652: 10650: 10648: 10639: 10633: 10631: 10629: 10617: 10611: 10603: 10599: 10592: 10590: 10588: 10579: 10575: 10568: 10566: 10564: 10555: 10548: 10544: 10538: 10536: 10527: 10521: 10519: 10517: 10509: 10504: 10498: 10490: 10484: 10476: 10470: 10462: 10456: 10448: 10442: 10434: 10428: 10420: 10414: 10406: 10400: 10393: 10386: 10380: 10378: 10369: 10363: 10355: 10349: 10341: 10335: 10328: 10327:jurisdiction. 10323: 10319: 10313: 10306: 10301: 10297: 10291: 10283: 10277: 10275: 10266: 10260: 10252: 10248: 10244: 10243:Seamus Coffey 10238: 10230: 10224: 10216: 10210: 10202: 10196: 10194: 10192: 10183: 10177: 10175: 10173: 10164: 10158: 10151: 10146: 10142: 10135: 10128: 10124: 10120: 10116: 10110: 10108: 10106: 10098: 10093: 10086: 10082: 10076: 10069: 10065: 10059: 10051: 10045: 10037: 10031: 10024: 10019: 10015: 10011: 10007: 10006:Seamus Coffey 10001: 9993: 9987: 9979: 9973: 9965: 9961: 9955: 9947: 9943: 9937: 9929: 9923: 9915: 9911: 9905: 9897: 9893: 9887: 9879: 9866: 9859: 9847: 9846:TheJournal.ie 9843: 9836: 9828: 9815: 9800: 9796: 9792: 9786: 9778: 9765: 9750: 9746: 9739: 9731: 9718: 9711: 9706: 9702: 9695: 9687: 9674: 9667: 9663: 9659: 9655: 9649: 9641: 9628: 9621: 9610: 9606: 9599: 9591: 9584: 9576: 9563: 9556: 9552: 9548: 9544: 9540: 9533: 9526: 9524: 9515: 9509: 9501: 9495: 9488: 9483: 9477: 9470: 9465: 9459: 9452: 9448: 9442: 9440: 9431: 9418: 9403: 9399: 9392: 9384: 9371: 9356: 9352: 9345: 9337: 9324: 9317: 9306: 9302: 9295: 9287: 9274: 9267: 9255: 9249: 9241: 9235: 9227: 9221: 9213: 9209: 9203: 9195: 9182: 9167: 9163: 9159: 9153: 9145: 9132: 9125: 9114: 9113:TheJournal.ie 9110: 9103: 9095: 9082: 9075: 9064: 9060: 9056: 9050: 9042: 9029: 9022: 9011: 9007: 9003: 8997: 8989: 8977: 8964: 8949: 8945: 8941: 8935: 8927: 8914: 8899: 8895: 8888: 8880: 8867: 8852: 8848: 8841: 8839: 8830: 8817: 8810: 8809:corporations. 8798: 8797: 8796:The Economist 8792: 8785: 8777: 8764: 8757: 8746: 8742: 8735: 8727: 8714: 8699: 8695: 8688: 8680: 8667: 8660: 8658: 8644: 8640: 8633: 8617: 8610: 8608: 8599: 8586: 8579: 8568: 8564: 8557: 8549: 8545: 8539: 8537: 8529: 8525: 8519: 8517: 8509: 8504: 8497: 8495: 8487: 8483: 8476: 8469: 8462: 8456: 8454: 8445: 8439: 8431: 8425: 8418: 8414: 8408: 8397: 8391: 8384: 8379: 8372: 8366: 8364: 8356: 8351: 8347: 8343: 8337: 8335: 8327: 8324:. p. 3. 8323: 8316: 8309: 8307: 8299: 8296:. p. 5. 8295: 8288: 8281: 8274: 8269: 8262: 8259:(June 2013). 8258: 8252: 8245: 8241: 8234: 8227: 8220: 8215: 8211: 8207: 8200: 8193: 8188: 8184: 8178: 8170: 8164: 8156: 8152: 8148: 8144: 8139: 8134: 8130: 8126: 8122: 8115: 8108: 8104: 8100: 8096: 8092: 8091: 8086: 8082: 8078: 8072: 8070: 8061: 8060: 8052: 8048: 8042: 8040: 8032: 8028: 8022: 8020: 8012: 8008: 8002: 7995: 7990: 7986: 7983:(4): 121–48. 7982: 7978: 7977: 7969: 7965: 7959: 7957: 7949: 7945: 7941: 7937: 7933: 7932: 7924: 7920: 7916: 7910: 7908: 7906: 7904: 7896: 7892: 7888: 7887: 7882: 7878: 7872: 7870: 7862: 7858: 7854: 7853: 7848: 7844: 7838: 7836: 7834: 7832: 7824: 7819: 7812: 7808: 7802: 7800: 7792: 7788: 7784: 7778: 7776: 7774: 7772: 7770: 7768: 7766: 7758: 7754: 7753:EU Commission 7747: 7740: 7738: 7736: 7734: 7726: 7722: 7718: 7712: 7705: 7701: 7699:9780801476129 7695: 7691: 7690: 7685: 7681: 7675: 7673: 7671: 7669: 7661: 7654: 7650: 7644: 7642: 7640: 7632: 7627: 7623: 7618: 7613: 7609: 7605: 7604: 7596: 7592: 7586: 7584: 7582: 7580: 7578: 7570: 7566: 7562: 7555: 7548: 7546: 7544: 7542: 7540: 7538: 7530: 7526: 7522: 7518: 7512: 7510: 7508: 7506: 7504: 7502: 7494: 7489: 7485: 7478: 7474: 7468: 7466: 7464: 7462: 7460: 7458: 7456: 7447: 7446: 7439: 7437: 7428: 7422: 7420: 7418: 7410: 7406: 7400: 7398: 7390: 7386: 7380: 7378: 7376: 7367: 7354: 7339: 7335: 7331: 7327: 7321: 7319: 7311: 7306: 7299: 7297: 7295: 7286: 7273: 7266: 7255: 7251: 7244: 7242: 7240: 7231: 7218: 7211: 7207: 7203: 7197: 7195: 7193: 7191: 7189: 7187: 7179: 7174: 7170: 7166: 7162: 7161: 7152: 7150: 7148: 7140: 7135: 7131: 7130: 7125: 7121: 7115: 7113: 7104: 7091: 7083: 7076: 7072: 7066: 7064: 7062: 7060: 7058: 7056: 7054: 7052: 7044: 7039: 7033: 7031: 7029: 7027: 7025: 7017: 7012: 7011:TheJournal.ie 7008: 7002: 7000: 6998: 6996: 6994: 6986: 6982: 6978: 6972: 6970: 6961: 6957: 6951: 6944: 6940: 6936: 6930: 6922: 6909: 6902: 6900: 6888: 6884: 6877: 6875: 6870: 6853: 6846: 6840: 6833: 6829: 6823: 6813: 6804: 6797: 6791: 6781: 6779: 6768: 6761: 6760:EU Commission 6757: 6751: 6744: 6738: 6736: 6725: 6719:destinations. 6715: 6706: 6700:U.S. tax rate 6699: 6695: 6691: 6690: 6683: 6674: 6672: 6670: 6662: 6656: 6649: 6645: 6639: 6632: 6626: 6617: 6615: 6606: 6601: 6600: 6593: 6591: 6584:restructuring 6583: 6579: 6575: 6574: 6569: 6568: 6563: 6562: 6555: 6548: 6544: 6540: 6534: 6530: 6518: 6515: 6512: 6509: 6506: 6503: 6501: 6498: 6496: 6493: 6490: 6487: 6484: 6481: 6478: 6475: 6472: 6469: 6466: 6463: 6460: 6457: 6454: 6451: 6448: 6445: 6443: 6440: 6437: 6434: 6431: 6428: 6426: 6423: 6421: 6418: 6416: 6413: 6411: 6408: 6406: 6403: 6401: 6398: 6396: 6393: 6391: 6388: 6387: 6382: 6371: 6368: 6357: 6345: 6343: 6340: 6337: 6335: 6332: 6329: 6326: 6325: 6321: 6319: 6316: 6313: 6311: 6308: 6305: 6302: 6301: 6297: 6295: 6291: 6288: 6286: 6283: 6274: 6271: 6270: 6266: 6263: 6261:54 (1) 82-95 6260: 6258: 6255: 6246: 6243: 6242: 6238: 6236: 6232: 6229: 6226: 6224: 6221: 6218: 6215: 6214: 6210: 6207: 6204: 6201: 6199: 6196: 6193: 6190: 6189: 6185: 6183: 6180: 6177: 6175: 6172: 6169: 6166: 6165: 6161: 6159: 6155: 6152: 6149: 6147: 6144: 6141: 6138: 6137: 6133: 6131: 6127: 6124: 6121: 6119: 6116: 6113: 6110: 6109: 6105: 6102: 6099: 6096: 6094: 6091: 6088: 6085: 6084: 6080: 6077: 6074: 6071: 6068: 6065: 6064: 6060: 6048: 6045: 6043: 6033: 6031: 6030: 6025: 6021: 6012: 6006: 6005:corporations. 6001: 5999: 5995: 5990: 5988: 5983: 5978: 5970: 5966: 5962: 5958: 5955: 5950: 5947: 5943: 5939: 5935: 5934: 5932: 5930: 5924: 5911:(March 2018). 5910: 5909:Goldman Sachs 5903: 5901: 5895: 5893: 5887: 5884: 5883: 5878: 5873: 5869: 5861: 5856: 5841: 5838: 5833: 5830: 5826: 5822: 5819: 5815: 5810: 5806: 5805:check-the-box 5802: 5798: 5797: 5795: 5793: 5789: 5774: 5770: 5766: 5762: 5759: 5755: 5754:EU tax havens 5751: 5747: 5744: 5740: 5736: 5733: 5729: 5725: 5721: 5717: 5713: 5710: 5706: 5702: 5698: 5694: 5691: 5687: 5683: 5679: 5678: 5676: 5673: 5654: 5651: 5648: 5644: 5641: 5637: 5634: 5633: 5631: 5624: 5621: 5619: 5615: 5611: 5608: 5605: 5602: 5600: 5597: 5594: 5593: 5589: 5586: 5583: 5580: 5578: 5575: 5572: 5571: 5567: 5565:not inversion 5564: 5562:life sciences 5561: 5558: 5557:United States 5546: 5543: 5540: 5539: 5535: 5532: 5529: 5526: 5523: 5520: 5517: 5516: 5512: 5509: 5506: 5503: 5500: 5497: 5496: 5492: 5490:not inversion 5489: 5486: 5483: 5482:United States 5471: 5468: 5465: 5464: 5460: 5458:not inversion 5457: 5455:life sciences 5454: 5451: 5450:United States 5439: 5436: 5433: 5432: 5428: 5426:not inversion 5425: 5422: 5419: 5418:United States 5407: 5405:Intel Ireland 5404: 5401: 5400: 5396: 5393: 5390: 5387: 5385: 5382: 5379: 5378: 5374: 5371: 5368: 5365: 5362: 5359: 5358: 5354: 5352:not inversion 5351: 5349:life sciences 5348: 5345: 5344:United States 5333: 5330: 5327: 5326: 5322: 5320:not inversion 5319: 5316: 5313: 5312:Great Britain 5301: 5299:Tesco Ireland 5298: 5295: 5294: 5290: 5287: 5284: 5281: 5278: 5275: 5272: 5271: 5267: 5264: 5261: 5258: 5256: 5253: 5250: 5249: 5245: 5243:not inversion 5242: 5239: 5236: 5235:United States 5224: 5221: 5218: 5217: 5213: 5210: 5207: 5204: 5202: 5199: 5196: 5195: 5191: 5189:not inversion 5188: 5186:life sciences 5185: 5182: 5181:United States 5170: 5167: 5164: 5163: 5159: 5157:not inversion 5156: 5153: 5150: 5149:United States 5138: 5135: 5132: 5131: 5127: 5124: 5121: 5118: 5116: 5115:Grafton Group 5113: 5110: 5109: 5105: 5103:not inversion 5102: 5100:life sciences 5099: 5096: 5095:United States 5084: 5081: 5078: 5077: 5073: 5070: 5067: 5064: 5062: 5059: 5056: 5055: 5051: 5048: 5046:life sciences 5045: 5042: 5041:United States 5030: 5027: 5024: 5023: 5019: 5016: 5013: 5010: 5008: 5007:Dunnes Stores 5005: 5002: 5001: 4997: 4994: 4991: 4988: 4986: 4983: 4980: 4979: 4975: 4972: 4969: 4966: 4964: 4961: 4958: 4957: 4953: 4950: 4947: 4944: 4943:Great Britain 4932: 4929: 4926: 4925: 4921: 4918: 4916:life sciences 4915: 4912: 4911:United States 4900: 4897: 4894: 4893: 4889: 4886: 4883: 4880: 4878: 4877:Total Produce 4875: 4872: 4871: 4867: 4864: 4861: 4858: 4855: 4852: 4849: 4848: 4844: 4842:not inversion 4841: 4839:life sciences 4838: 4835: 4834:United States 4823: 4820: 4817: 4816: 4812: 4810:not inversion 4809: 4806: 4803: 4802:United States 4791: 4788: 4785: 4784: 4780: 4778:not inversion 4777: 4775:life sciences 4774: 4771: 4770:United States 4759: 4756: 4753: 4752: 4748: 4745: 4742: 4739: 4737: 4734: 4731: 4730: 4726: 4723: 4720: 4717: 4715: 4712: 4709: 4708: 4704: 4702:not inversion 4701: 4699:life sciences 4698: 4695: 4694:United States 4683: 4680: 4677: 4676: 4672: 4669: 4666: 4663: 4661: 4658: 4655: 4654: 4650: 4647: 4644: 4641: 4639: 4636: 4633: 4632: 4628: 4626:not inversion 4625: 4622: 4619: 4618:United States 4607: 4604: 4601: 4600: 4596: 4594:not inversion 4593: 4590: 4587: 4586:United States 4575: 4572: 4569: 4568: 4564: 4561: 4558: 4555: 4554:United States 4543: 4540: 4537: 4536: 4532: 4529: 4527:life sciences 4526: 4523: 4522:Great Britain 4511: 4508: 4505: 4504: 4500: 4498:not inversion 4497: 4494: 4491: 4490:United States 4479: 4476: 4473: 4472: 4468: 4465: 4463:life sciences 4462: 4459: 4458:United States 4447: 4444: 4441: 4440: 4436: 4433: 4430: 4427: 4425: 4422: 4419: 4418: 4414: 4411: 4408: 4405: 4404:United States 4393: 4390: 4387: 4386: 4382: 4380:not inversion 4379: 4376: 4373: 4372:United States 4361: 4358: 4355: 4354: 4350: 4348:not inversion 4347: 4344: 4341: 4340:United States 4329: 4326: 4323: 4322: 4318: 4315: 4313:life sciences 4312: 4309: 4308:United States 4297: 4295:Medtronic plc 4294: 4291: 4290: 4286: 4283: 4280: 4277: 4275: 4272: 4269: 4268: 4264: 4262:not inversion 4261: 4258: 4255: 4254:United States 4243: 4241:Apple Ireland 4240: 4237: 4236: 4230: 4228:(if non–IRL) 4226: 4223: 4221:(if non–IRL) 4218: 4213: 4208: 4206:(By Revenue) 4203: 4202: 4193: 4191: 4189: 4185: 4181: 4177: 4173: 4168: 4166: 4162: 4159:). However, 4158: 4154: 4150: 4146: 4137: 4133: 4127: 4122: 4120: 4111: 4105: 4101: 4099: 4095: 4091: 4087: 4083: 4079: 4075: 4074: 4069: 4065: 4064: 4059: 4054: 4052: 4047: 4045: 4041: 4037: 4031: 4029: 4025: 4021: 4013: 4008: 4001: 3997: 3993: 3988: 3978: 3976: 3972: 3967: 3963: 3958: 3952: 3946: 3942: 3940: 3937: 3933: 3927: 3920: 3915: 3911: 3909: 3905: 3901: 3892: 3887: 3882: 3865: 3860: 3858: 3853: 3851: 3842: 3839: 3835: 3831: 3828: 3824: 3823: 3821: 3819: 3815: 3811: 3805: 3803: 3798: 3796: 3795:check-the-box 3792: 3788: 3779: 3776: 3772: 3768: 3767: 3765: 3763: 3759: 3755: 3751: 3747: 3743: 3741: 3735: 3730: 3728: 3724: 3720: 3716: 3712: 3708: 3704: 3700: 3696: 3692: 3688: 3684: 3680: 3676: 3668: 3664: 3660: 3656: 3652: 3645: 3641: 3631: 3629: 3628: 3622: 3620: 3616: 3611: 3609: 3598: 3596: 3592: 3588: 3584: 3580: 3576: 3572: 3568: 3564: 3560: 3555: 3553: 3549: 3545: 3541: 3537: 3532: 3530: 3526: 3517: 3515: 3510: 3507: 3504: 3501: 3500: 3498: 3496: 3493: 3489: 3484: 3482: 3474: 3468: 3461: 3451: 3449: 3444: 3442: 3437: 3435: 3431: 3421: 3420:Jonathan Weil 3415: 3407: 3403: 3397: 3393: 3391: 3386: 3381: 3379: 3375: 3371: 3367: 3363: 3355: 3354: 3349: 3342: 3338: 3334: 3331: 3326: 3322: 3320: 3316: 3312: 3308: 3304: 3300: 3296: 3293: 3289: 3285: 3279: 3264: 3262: 3261:John Naughton 3258: 3254: 3253: 3247: 3245: 3241: 3237: 3233: 3228: 3226: 3222: 3218: 3214: 3210: 3206: 3202: 3198: 3194: 3190: 3186: 3181: 3173: 3169: 3165: 3161: 3153: 3147: 3145: 3139: 3137: 3133: 3132:Anti-BEPS MLI 3128: 3125: 3121: 3117: 3112: 3108: 3104: 3100: 3096: 3092: 3088: 3084: 3080: 3076: 3072: 3068: 3067: 3058: 3054: 3050: 3047: 3042: 3037: 3033: 3023: 3021: 3017: 3013: 3009: 3005: 2999: 2997: 2993: 2989: 2985: 2981: 2977: 2973: 2969: 2963: 2953: 2951: 2947: 2943: 2942:Seamus Coffey 2939: 2935: 2931: 2927: 2923: 2919: 2914: 2912: 2908: 2904: 2903:product cycle 2899: 2897: 2893: 2888: 2880: 2875: 2868: 2863: 2858: 2854: 2844: 2842: 2840: 2835: 2831: 2827: 2822: 2820: 2816: 2812: 2808: 2804: 2800: 2795: 2793: 2787: 2785: 2781: 2777: 2773: 2769: 2764: 2762: 2754: 2750: 2745: 2741: 2736: 2732: 2730: 2729: 2724: 2723: 2718: 2717: 2712: 2711: 2706: 2702: 2698: 2693: 2691: 2690: 2685: 2681: 2677: 2673: 2669: 2665: 2657: 2653: 2649: 2645: 2640: 2621: 2615: 2610: 2608: 2604: 2595: 2594:EU tax havens 2591: 2590:EU Commission 2587: 2584: 2580: 2576: 2573: 2569: 2566: 2562: 2558: 2556:in June 2000; 2555: 2554: 2549: 2545: 2541: 2538: 2534: 2533: 2531: 2524: 2523:EU Commission 2520: 2516: 2513: 2509: 2506: 2503: 2499: 2495: 2494:The Economist 2491: 2487: 2483: 2479: 2475: 2471: 2468: 2464: 2463: 2458: 2454: 2453: 2448: 2444: 2440: 2436: 2432: 2429: 2425: 2422: 2418: 2414: 2411: 2407: 2403: 2399: 2396: 2392: 2389: 2386:) and by the 2385: 2381: 2378: 2375:(2006), and 2374: 2370: 2366: 2363: 2359: 2355: 2351: 2347: 2346: 2344: 2342: 2338: 2334: 2328: 2324: 2314: 2312: 2308: 2304: 2296: 2292: 2291:Kevin Hassett 2289:, tax-expert 2288: 2284: 2281: 2277: 2273: 2269: 2266: 2262: 2258: 2254: 2253: 2252: 2249: 2245: 2241: 2237: 2229: 2225: 2221: 2217: 2213: 2208: 2198: 2196: 2192: 2188: 2184: 2180: 2176: 2172: 2168: 2167: 2161: 2159: 2155: 2151: 2147: 2143: 2139: 2135: 2131: 2127: 2122: 2120: 2116: 2112: 2108: 2103: 2101: 2097: 2093: 2090:regimes, and 2089: 2085: 2081: 2080: 2074: 2073: 2068: 2064: 2060: 2056: 2049: 2045: 2041: 2037: 2032: 2021: 2016: 2014: 2009: 2007: 2002: 2001: 1999: 1998: 1993: 1983: 1981: 1976: 1971: 1970: 1969: 1968: 1957: 1954: 1952: 1951:United States 1949: 1947: 1944: 1942: 1939: 1937: 1934: 1932: 1929: 1927: 1924: 1922: 1919: 1917: 1914: 1912: 1909: 1907: 1904: 1902: 1899: 1897: 1894: 1892: 1889: 1887: 1884: 1882: 1879: 1877: 1874: 1872: 1869: 1867: 1864: 1862: 1859: 1857: 1854: 1852: 1849: 1847: 1844: 1842: 1839: 1837: 1834: 1832: 1829: 1827: 1824: 1822: 1819: 1817: 1814: 1812: 1809: 1807: 1804: 1802: 1799: 1797: 1794: 1792: 1789: 1787: 1784: 1782: 1779: 1777: 1774: 1772: 1769: 1767: 1764: 1762: 1759: 1757: 1754: 1752: 1749: 1747: 1744: 1742: 1739: 1737: 1734: 1732: 1729: 1727: 1724: 1722: 1719: 1717: 1714: 1712: 1709: 1707: 1704: 1702: 1699: 1697: 1694: 1692: 1689: 1688: 1687: 1686: 1682: 1681: 1676: 1673: 1671: 1668: 1666: 1663: 1662: 1661: 1660: 1657:All Countries 1656: 1655: 1650: 1645: 1644: 1637: 1634: 1632: 1629: 1627: 1624: 1622: 1619: 1617: 1614: 1612: 1611:Tolerance tax 1609: 1607: 1604: 1602: 1599: 1597: 1594: 1592: 1589: 1587: 1584: 1582: 1579: 1577: 1574: 1573: 1570: 1565: 1564: 1552: 1549: 1546: 1543: 1540: 1537: 1534: 1531: 1528: 1525: 1524: 1523: 1522: 1518: 1517: 1512: 1509: 1507: 1504: 1502: 1499: 1497: 1494: 1492: 1489: 1487: 1484: 1483: 1482: 1481: 1477: 1476: 1468: 1467: 1460: 1457: 1455: 1452: 1450: 1447: 1445: 1442: 1440: 1437: 1433: 1430: 1428: 1425: 1424: 1423: 1420: 1418: 1415: 1413: 1410: 1409: 1406: 1401: 1400: 1393: 1390: 1388: 1385: 1383: 1380: 1378: 1375: 1373: 1370: 1368: 1365: 1363: 1360: 1358: 1355: 1353: 1350: 1348: 1345: 1343: 1340: 1337: 1332: 1330: 1327: 1325: 1322: 1320: 1317: 1316: 1313: 1312:International 1308: 1307: 1300: 1297: 1295: 1292: 1290: 1287: 1285: 1282: 1280: 1277: 1273: 1270: 1268: 1265: 1263: 1259: 1256: 1254: 1251: 1249: 1246: 1245: 1244: 1240: 1237: 1235: 1232: 1230: 1227: 1225: 1222: 1220: 1217: 1215: 1214:Resource rent 1212: 1210: 1207: 1205: 1202: 1200: 1197: 1195: 1192: 1190: 1187: 1185: 1182: 1180: 1177: 1175: 1172: 1170: 1167: 1165: 1162: 1160: 1157: 1155: 1152: 1148: 1145: 1143: 1140: 1138: 1135: 1133: 1130: 1128: 1125: 1123: 1120: 1118: 1115: 1114: 1113: 1110: 1106: 1103: 1101: 1098: 1096: 1093: 1091: 1088: 1086: 1083: 1081: 1078: 1076: 1073: 1072: 1071: 1068: 1066: 1063: 1059: 1056: 1054: 1051: 1049: 1046: 1044: 1041: 1039: 1036: 1034: 1031: 1029: 1026: 1025: 1024: 1021: 1017: 1014: 1013: 1012: 1011:Capital gains 1009: 1005: 1002: 1000: 997: 995: 992: 991: 990: 987: 985: 982: 980: 977: 975: 972: 970: 967: 966: 963: 958: 957: 946: 943: 941: 938: 936: 933: 931: 930:Panama Papers 928: 926: 923: 921: 918: 916: 913: 911: 908: 904: 901: 899: 898: 894: 893: 892: 889: 888: 887: 886: 882: 881: 876: 873: 871: 868: 866: 863: 861: 858: 855: 852: 850: 847: 845: 842: 841: 840: 839: 835: 834: 829: 826: 824: 821: 819: 816: 814: 811: 808: 805: 803: 800: 798: 797:Tax inversion 795: 794: 793: 792: 788: 787: 782: 779: 777: 774: 772: 769: 767: 764: 762: 759: 757: 754: 752: 749: 745: 742: 741: 740: 739:Tax avoidance 737: 736: 735: 734: 730: 729: 724: 723:Noncompliance 719: 718: 711: 708: 706: 703: 701: 700:Tax collector 698: 696: 693: 691: 688: 686: 683: 681: 680:Tax residence 678: 676: 673: 671: 668: 666: 663: 661: 658: 656: 653: 651: 650:Revenue stamp 648: 646: 643: 642: 639: 634: 633: 622: 619: 617: 614: 612: 609: 607: 604: 602: 599: 598: 597: 596: 592: 591: 586: 583: 581: 578: 576: 573: 571: 568: 566: 565:Tax incidence 563: 561: 560:Excess burden 558: 556: 553: 552: 551: 550: 546: 545: 540: 535: 534: 527: 524: 522: 519: 517: 514: 512: 509: 507: 504: 502: 499: 497: 494: 492: 489: 487: 486:Tax incentive 484: 482: 481:Tax advantage 479: 477: 474: 472: 469: 467: 464: 462: 459: 457: 454: 452: 449: 447: 444: 442: 441:Tax threshold 439: 435: 432: 431: 430: 427: 425: 422: 420: 417: 415: 412: 410: 407: 405: 402: 401: 398: 393: 392: 389: 388:fiscal policy 386:An aspect of 385: 384: 380: 376: 375: 372: 369: 368: 364: 363: 359: 355: 351: 343: 338: 330: 328: 323: 321: 320: 316: 314: 311: 309: 308: 298: 287: 284: 280: 278: 275: 273: 272: 266: 264: 259: 257: 256: 248: 244: 226: 222: 218: 214: 213:Autopatrolled 207: 203: 198: 189: 184: 180: 172: 159: 148: 147:→‎Compromises 132: 128: 124: 120: 119:Autopatrolled 113: 109: 104: 95: 91: 73: 58: 51: 41:Content added 33: 30: 20: 14924:John R. Saul 14909:Noam Chomsky 14901:Non–academic 14841:Susan George 14836:Nancy Fraser 14806:Walden Bello 14751:David Harvey 14741:Stephen Gill 14661:Jayati Ghosh 14567:Earth system 14433:Human rights 14373:Water crisis 14270:early modern 14106: 14069: 14060: 14046: 14032: 14017: 14008: 13991: 13977: 13968: 13951: 13932: 13924: 13914: 13895: 13863:. Retrieved 13849: 13840: 13827: 13818: 13817:. RTÉ News. 13808: 13794: 13780: 13758: 13744:(1): 82–95. 13741: 13735: 13695: 13681: 13656: 13638: 13619: 13605: 13597: 13585: 13571: 13562: 13550: 13536: 13522: 13508: 13499: 13485: 13471: 13462: 13444: 13408: 13394: 13373:cite journal 13365: 13361: 13355: 13342: 13315: 13309: 13295: 13281: 13256:The Guardian 13245: 13226: 13207: 13198: 13194: 13188: 13163: 13146: 13068: 13053: 13039: 13025: 13011: 12997: 12980: 12963: 12949: 12935: 12927: 12918: 12910: 12901: 12887: 12879: 12870: 12856: 12842: 12828: 12814: 12805: 12796: 12782: 12774: 12765: 12757: 12709: 12700: 12679: 12670: 12662: 12653: 12644: 12631: 12609: 12587: 12578: 12572: 12559: 12551: 12534: 12513:cite journal 12486: 12482: 12469: 12458: 12448:Joel Slemrod 12442: 12433: 12427: 12417: 12408: 12358: 12351:. Retrieved 12337: 12329: 12316: 12307: 12298: 12284: 12275: 12266: 12252: 12238: 12230: 12221: 12213: 12206:. Retrieved 12196: 12188: 12175: 12166: 12150: 12133: 12119: 12111: 12098: 12089: 12061: 12052: 12044: 12035: 12006:Gary Tobin ( 11985: 11976: 11968: 11956: 11943: 11914: 11905: 11896: 11884:. Retrieved 11879: 11857: 11848: 11839: 11827: 11818: 11802: 11793: 11780: 11766: 11752: 11738: 11724: 11716: 11707: 11699: 11690: 11673: 11664: 11655: 11646: 11637: 11604:. Retrieved 11601:The Guardian 11590: 11582: 11568: 11550: 11542: 11533: 11519: 11510: 11497: 11475: 11419: 11405: 11371: 11336: 11318: 11301: 11297: 11291: 11282: 11273: 11265: 11248: 11234: 11220: 11211: 11199: 11190: 11177: 11159: 11151: 11142: 11133: 11124: 11107: 11099: 11087: 11073: 11065: 11056: 11048: 11039: 11031: 11018: 11004: 10971:. Retrieved 10960: 10951: 10942: 10934: 10925: 10899: 10890: 10881: 10869: 10861: 10835: 10814: 10797: 10780: 10763: 10755: 10714: 10700: 10610: 10506: 10497: 10483: 10469: 10455: 10441: 10427: 10413: 10399: 10391: 10362: 10348: 10334: 10325: 10312: 10303: 10290: 10259: 10237: 10223: 10209: 10157: 10148: 10144: 10134: 10126: 10095: 10075: 10067: 10058: 10044: 10030: 10021: 10000: 9986: 9972: 9954: 9936: 9922: 9904: 9886: 9856: 9849:. Retrieved 9835: 9802:. Retrieved 9785: 9752:. Retrieved 9738: 9708: 9694: 9665: 9648: 9619: 9612:. Retrieved 9598: 9583: 9562:cite journal 9554: 9542: 9538: 9508: 9494: 9485: 9476: 9467: 9458: 9450: 9405:. Retrieved 9391: 9358:. Retrieved 9344: 9315: 9308:. Retrieved 9294: 9265: 9258:. Retrieved 9248: 9234: 9220: 9211: 9202: 9169:. Retrieved 9152: 9123: 9116:. Retrieved 9102: 9073: 9066:. Retrieved 9063:The Guardian 9049: 9020: 9013:. Retrieved 8996: 8951:. Retrieved 8934: 8901:. Retrieved 8887: 8854:. Retrieved 8816:cite journal 8807: 8800:. Retrieved 8794: 8784: 8755: 8748:. Retrieved 8734: 8701:. Retrieved 8687: 8653: 8646:. Retrieved 8632: 8620:. Retrieved 8577: 8570:. Retrieved 8556: 8547: 8527: 8506: 8485: 8475: 8467: 8438: 8424: 8416: 8407: 8390: 8381: 8353: 8325: 8297: 8280: 8271: 8251: 8243: 8226: 8217: 8213: 8209: 8199: 8190: 8186: 8177: 8163: 8128: 8124: 8114: 8106: 8094: 8088: 8057: 8047:Joel Slemrod 8030: 8010: 8001: 7992: 7980: 7974: 7947: 7935: 7929: 7894: 7890: 7884: 7860: 7856: 7850: 7821: 7811:"Tax Havens" 7790: 7756: 7724: 7711: 7703: 7688: 7659: 7629: 7607: 7601: 7568: 7528: 7491: 7487: 7483: 7444: 7408: 7388: 7341:. Retrieved 7308: 7264: 7257:. Retrieved 7209: 7178:collections. 7176: 7164: 7158: 7137: 7133: 7127: 7090:cite journal 7041: 7014: 6984: 6950: 6942: 6929: 6897: 6890:. Retrieved 6852: 6844: 6839: 6827: 6822: 6812: 6803: 6790: 6767: 6750: 6742: 6724: 6714: 6705: 6697: 6693: 6687: 6682: 6660: 6655: 6643: 6638: 6625: 6599:Double Irish 6597: 6578:Green Jersey 6577: 6571: 6565: 6561:double Irish 6559: 6554: 6533: 6465:Double Irish 6289:6 (1) 65-91 6206:Joel Slemrod 6046: 6039: 6027: 6017: 6003: 5991: 5987:Green Jersey 5981: 5979: 5975: 5968: 5964: 5960: 5953: 5945: 5942:Green Jersey 5926: 5897: 5888: 5880: 5874: 5870: 5866: 5824: 5813: 5808: 5791: 5784: 5753: 5749: 5732:Green Jersey 5724:Paul Krugman 5705:double Irish 5697:double Irish 5690:double Irish 5686:double Irish 5669: 5629: 5622: 5617: 4660:Ardagh Glass 4573:Dell Ireland 4445:Allergan Inc 4192: 4169: 4153:double Irish 4148: 4144: 4142: 4124: 4116: 4103: 4082:double Irish 4071: 4061: 4055: 4048: 4032: 4017: 3995: 3969:This Irish " 3966:localisation 3959: 3957: 3944: 3928: 3924: 3917:Arts Block, 3903: 3896: 3862: 3854: 3847: 3806: 3799: 3786: 3784: 3737: 3731: 3697:, including 3690: 3682: 3672: 3625: 3623: 3618: 3612: 3604: 3586: 3582: 3578: 3556: 3539: 3533: 3525:tax treaties 3522: 3511: 3485: 3478: 3472: 3445: 3438: 3426: 3413: 3395: 3382: 3365: 3359: 3351: 3336: 3330:double Irish 3302: 3298: 3291: 3287: 3281: 3252:The Guardian 3250: 3248: 3229: 3221:Dail Eireann 3200: 3188: 3177: 3141: 3129: 3085:(called the 3083:double Irish 3064: 3062: 3057:double Irish 3000: 2987: 2965: 2949: 2938:double Irish 2929: 2926:double Irish 2915: 2911:double Irish 2907:double Irish 2900: 2884: 2843: 2823: 2796: 2788: 2782:), to give " 2765: 2758: 2726: 2720: 2714: 2710:Double Irish 2708: 2705:tax treaties 2694: 2687: 2661: 2651: 2647: 2612: 2607:Dáil Éireann 2600: 2593: 2582: 2571: 2564: 2551: 2536: 2529: 2460: 2450: 2438: 2373:Joel Slemrod 2330: 2310: 2306: 2302: 2300: 2279: 2233: 2227: 2223: 2173:tools (e.g. 2164: 2162: 2154:Green Jersey 2141: 2123: 2104: 2076: 2070: 2062: 2058: 2054: 2053: 2048:Double Irish 1911:South Africa 1506:Joel Slemrod 1174:Hypothecated 1142:Sugary drink 1016:Expatriation 895: 890: 813:Double Irish 776:Black market 621:Proportional 570:Laffer curve 555:Price effect 342: 14919:Naomi Klein 14801:Ulrich Beck 14776:Politics / 14766:Robert Wade 14756:Ronen Palan 14746:Peter Gowan 14696:Amartya Sen 14686:Dani Rodrik 14636:David Autor 14562:Development 14443:Imperialism 14391:Brain drain 13997:Brad Setser 13687:Ronen Palan 12208:27 December 12104:Ronen Palan 11886:14 November 11562:. May 2013. 11304:: 150–161. 9799:Irish Times 9749:Irish Times 9705:Irish Times 9662:Irish Times 9305:Irish Times 9166:Irish Times 8948:Irish Times 8257:Ronen Palan 7680:Ronen Palan 7649:Ronen Palan 7343:24 February 7326:Brad Setser 7016:information 6567:single malt 6543:Conduit OFC 6235:James Hines 6158:James Hines 6020:Brad Setser 5701:single malt 5577:Paddy Power 5501:CMC Limited 5384:Glanbia plc 5317:food retail 4736:Kerry Group 4233:(2017 €bn) 4214:Operational 4086:single malt 4020:proxy tests 3951:Ashoka Mody 3908:IDA Ireland 3889:Long Room, 3746:proxy tests 3152:Irish Times 3087:single malt 2984:brass plate 2934:single malt 2922:single malt 2749:Brad Setser 2716:Single Malt 2668:proxy tests 2620:Ashoka Mody 2537:tax dumping 2512:blacklisted 2449:from 2010, 2443:Ronen Palan 2341:Conduit OFC 2195:Conduit OFC 1926:Switzerland 1891:Philippines 1866:New Zealand 1861:Netherlands 1501:Ronen Palan 1239:User charge 1058:Value-added 1023:Consumption 935:Swiss Leaks 823:Single Malt 761:Tax shelter 751:Tax evasion 710:Tax farming 695:Tax shelter 611:Progressive 575:Optimal tax 476:Tax amnesty 471:Tax holiday 429:Tax bracket 414:Tax revenue 291:Compromises 243:Next edit → 225:Rollbackers 162:Mobile edit 131:Rollbackers 32:Next edit → 15014:Apple Inc. 14978:Categories 14861:Paul Hirst 14856:David Held 14721:Samir Amin 14711:Political 14646:Ravi Batra 14587:history of 14582:ecological 14557:Dependency 14505:Offshoring 14468:scientific 14458:linguistic 14423:Fair trade 14403:Care drain 14356:Tax havens 14351:Population 14260:History of 14026:. 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