Ireland as a tax haven

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by multinational firms, with Ireland’s official corporate tax rate until this rework being at a mere 12.5% alongside a tax regime meant to help global companies based there avoid paying taxes to other countries where they make profits. Originally Ireland was one of the few countries (one out of nine) to oppose the sign on for reform to a global minimum corporate tax rate of 15% and to force technology and retail companies to pay taxes based on where their goods and services were sold, rather than where the company was located. There was obvious hesitation for Irish officials to raise their tax rates while they enjoyed their status of being a tax haven and attracted the business multinational corporations throughout the world, the Irish government would eventually agree to the terms of the deal after some time and debate. As of October 7, 2021 Ireland dropped its opposition too an overhaul of global corporate tax rules giving up its 12.5% tax rate. The Irish Cabinet approved an increase from 12.5% to 15% in corporation tax for companies with turnover in excess of 750 million euros. Additionally, the Irish Department of Finance has estimated that joining this global deal would reduce the country’s tax take by 2 billion euros ($ 2.3 billion) a year, according to RTE. The other countries as part of this deal did have to agree to compromise on a few key issues involved in the reform, dropping the “at least” in the statement “minimum corporate tax rate of at least 15%” updating it to just 15% — signaling that the rate would not be pushed up at a later date. Ireland was also given assurances that it could keep the lower rate for smaller firms located in the country.

2300:

and the associated rules sometimes described as helping companies based there avoid paying taxes to other countries where they make profits. Originally Ireland was one of the few countries (one of nine) to oppose signing up for reform to a global minimum corporate tax rate of 15% and to force technology and retail companies to pay taxes based on where their goods and services were sold, rather than where the company was located. The Irish government would eventually agree to the terms of the deal after some debate. As of October 7, 2021 Ireland dropped its opposition to an overhaul of global corporate tax rules giving up its 12.5% tax rate. The Irish Cabinet approved an increase from 12.5% to 15% in corporation tax for companies with turnover in excess of 750 million euros. Additionally, the Irish Department of Finance has estimated that joining this global deal would reduce the country's tax take by 2 billion euros ($ 2.3 billion) a year, according to RTE. The other countries party to this deal did have to agree to compromise on a few key issues involved in the reform, dropping the “at least” in the statement “minimum corporate tax rate of at least 15%” updating it to just 15% — signaling that the rate would not be pushed up at a later date. Ireland was also given assurances that it could keep the lower rate for smaller firms located in the country.

2842: 4246: 2578:" ("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". 4848: 2968: 2320: 2717: 4742: 2542: 4863: 2554: 38: 5851:, 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 2419: 2828:, 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". 5269: 1883: 4653:" 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 to 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. 4223: 4770: 1702: 1690: 5453: 15485: 1646: 14696: 5806:

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.)

15496: 1634: 5467: 4408:), 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 6388:: 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 2079:. In 2021, the Tax Justice Network ranked Ireland 11th in its list of enablers of global corporate tax abuse after The British Virgin Islands, The Cayman Islands, Bermuda, The Netherlands, Switzerland, Luxembourg, Hong Kong, Jersey, Singapore, and The United Arab Emirates. The Tax Justice Network estimates that Ireland facilitates US$ 16bn in taxes lost each year by other countries. 10738: 9677: 10716: 10149: 11378: 5235:, 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. 14033: 5281:

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.

2458:–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 6588: 5652:, 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 1752:, but no OECD member, including Switzerland, 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. 8232: 10239: 11809:

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 are likely to differ from those of US firms and bear strong similarities to those of other G-7 and OECD firms.

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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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EU Perspective I. The EU is the world's largest net exporting bloc. 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, which

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

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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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Vulture funds are putting in place new strategies to avoid tax and regulation, the Sunday Business Post reports. Citing a letter from Fianna Fail TD Stephen Donnelly to the Minister for Finance, it says the funds have moved substantial sums from the controversial Section 110 companies and into other

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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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regulations, stating: "Despite its vows to beef up its threadbare regulatory apparatus, Ireland has a long history of catering to the very companies it is supposed to oversee, having wooed top Silicon Valley firms to the Emerald Isle with promises of low taxes, open access to top officials, and help

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While Ireland has been considered a tax haven by many for decades, the global tax system that Ireland depends on to incentivize multinational corporations to move there is receiving an overhaul by a coalition of 130 nations. This would cause changes to Ireland's official corporate tax rate of 12.5%,

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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

9163:

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

5178:

While Ireland has been considered a tax haven by many for decades now, the global tax system that Ireland depends on to incentivize multinational corporations to move there is receiving an overhaul by a coalition of 130 nations. Previously this global tax system did not do much to limit tax dodging

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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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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 decline of its leading universities, of which

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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 allegedly prove or disprove that Ireland is a tax haven, and much of the detail in-between is discarded,

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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"

5385:

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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4824:

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 programme.

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

12786:"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." 11568:

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

10257:

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

9928:

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

5246:

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.

4753:

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

2469:

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

12067:

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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Germany taxes only 5% of the active foreign business profits of its resident corporations. Similarly, Irish multinationals do not benefit from this system as the Revenue Commissioners tax Irish Companies on worldwide income, whereas the IRS only tax profits repatriated to the USA. Furthermore,

11660:

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

7385:

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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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

4719:

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

4486:

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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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

11961:

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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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"

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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

2493:" 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 12010:

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

4929:"). 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 5360:

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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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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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.

5613:

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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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

4283:

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

2280:

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

6515:

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

6449:

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

11992:

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

2813: 5409:, 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. 11053:

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

5247:

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.

14329:

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

5734:, which sells into Ireland). The UK multinationals in Ireland are either selling into Ireland (e.g. Tesco), or date from before 2009–2012, after which the UK overhauled its tax system and moved to a "territorial tax" model. Since 2009–12, the UK has become a 11776:

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

9521:

1788:. As these structures are OECD–whitelisted, Ireland's laws and regulations allow the use of data protection and data privacy provisions, and opt-outs from filing of public accounts, to obscure their effects. There is arguable evidence that Ireland acts as a 5215:

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

12080: 5413:

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

4829:" 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, favoured by the main Irish political parties (see 2994:. In contrast, multinationals from countries with "territorial" tax systems, by far the most common corporate tax system in the world, do not need to use corporate–tax havens such as Ireland, as their foreign income is taxed at much lower rates. 1938:("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. 11426: 5298:

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

5837:

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

8111:

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

11335:

As a consequence of the overall scale of these additions, elements of the results that would previously been published are now suppressed to protect the confidentiality of the contributing companies, in accordance with the Statistics Act

10858:

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

4889:, which 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 tax system to a "territorial tax" model. Since 2009, the U.K has become a 11480:, 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. 10798:

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

10776:

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

14507:

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

7181:

Jurisdictions with the largest financial systems relative to GDP (Exhibit 2-3) tend to have relatively larger OFI sectors: Luxembourg (at 92% of total financial assets), the Cayman Islands (85%), Ireland (76%) and the Netherlands

4339:, and tend to be slightly higher than EU–28 averages in many cases. Because of this, Ireland has a special lower salary tax rate scheme, and other tax bonuses, for employees of foreign multinationals earning over €75,000 ("SARP"). 11150:

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 Cayman Island SPCs, Ireland should attract substantial re-domiciling

6640:

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

2516:

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

7726:

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

6488:

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

5294:

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.

6990:

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

14580:

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

9631:

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.

5759:

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

8963:

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

7907:

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

12235:

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

8985:

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

7286:

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

3021:

Made up 25 of the top 50 Irish companies, by 2017 turnover (see Table 2, below); the only non–U.S/non–Irish other companies are UK companies which either sell into Ireland, like Tesco, or date from pre–2009, when the

13192:

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

12506:

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

982: 12257:

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.

6910: 13014:

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

12762:

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

9958:

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

4782:

there are two 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.

4600:. 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 13375:

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".

11114:

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

5071:

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:

2808:

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

14463:

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

5135: 2094: 13087:

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

5776:

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

8328:

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

6933:"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%." 8557:

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

1840:), was apparent in its failure to attract material financial services jobs moving due to Brexit (e.g. no US investment banks or material financial services franchise). Ireland's diversification into full 8349:

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.

12596:

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

7145:

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

12089:

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.

13544: 1890: 1772:

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 tax-free

14279: 8866:

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.

7460:

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.

4424: 6400: 4878:" 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 4419:

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

2585:(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 12917:

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.

10680: 10648: 13325:

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.

12528:

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

7633:

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.

6747:

John Christensen and Mark Hampton (1999) have shown how several tax havens have in effect been "captured" by these private interests, which literally draft local laws to suit their interests.

13662: 8206:

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

9237:"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" 7686: 9929:

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

9402:"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" 12982:'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. 12656:

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.

8526:

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.

5085:, 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 5721:

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.

5683:

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.

2841: 13896: 11952: 4203:

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 "

1964:, said that: "It’s not Ireland’s fault U.S. tax law was written by someone on acid". Hassett, however, had labelled Ireland as a tax haven in November 2017, when advocating for the 4912:, showed multinationals from "territorial" corporate taxation systems don't need tax havens, when researching behaviours of German multinationals with German academic tax experts. 13953: 13387: 11075:

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

8682:

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

5639:

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.

5100:, 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 2805: 13877:"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" 11515: 8345:"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" 5389:

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

4830: 9972: 5380:

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.

10631: 2362:(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 8664: 2856:, 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. 2632:, 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). 13354:

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.

12540: 12371:"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" 9066:

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.

1811:("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 7750: 6827: 4545:

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,

1984:

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.

13166: 10928:

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

10837:

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.

10173: 6688: 6275: 4423:. 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 2118: 13997: 6920: 5908: 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"). 5153:, 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 10872: 5793:

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 unanimous vote by all member states.

5034: 4976:

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

2513: 1849: 1777: 14342: 4882:

suppressed its 2016–2017 data release to protect Apple's Q1 2015 BEPS action, it released a paper on "meeting the challenges of a modern globalised knowledge economy".

2686:

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.

14521: 4279:

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

9594:

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.

5002:

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.

10756:

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

9139:

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

8934:"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" 8282:"INTERNATIONAL TAXATION: Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions" 11087: 12469: 11831: 2654:, Investment Company, Unit Trust, Common Contractual Fund, Investment Limited Partnership). Four of the five wrappers do not file public accounts with the Irish 2608:. Because Irish intangible capital allowances are accepted as U.S. GILTI deductions, the "Green Jersey" now enables U.S. multinationals to achieve net effective 12408: 10982: 8942:

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

8364: 6327: 5506: 2647: 2641: 2497:, 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 2128: 1845: 1773: 13124:"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" 11211:

But on another level this is an Irish version of a phenomenon we've encountered across the tax haven world: the state 'captured' by offshore financial services.

10897: 10081: 7924: 6532: 4285: 4216: 4192: 4175: 2979: 2411: 2331: 13720: 13405: 10343: 8716:

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

8084: 5852: 4435:

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".

2188:

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

10789: 9534: 9419: 6862:"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" 4310:

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.

12566: 12208: 12040: 10031: 9164:

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.

8909: 5340:

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:

14320: 14193: 13366: 13206:"Abolition of institutes of technology is an act of senseless violence: Technological Universities Bill will take the educational engine out of the regions" 11709: 10996: 10814: 9853: 9401: 8954: 8029: 8016:

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.

14635: 14430: 13241: 13066:

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

12448: 10277:"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'" 8933: 8574: 7622: 5750:

to Ireland had returned. The U.S. multinationals in Ireland date from prior to the 2017 TCJA, after which the US moved to a hybrid-"territorial tax" model.

4636:

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

4292:

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.

14298: 13641: 13260:"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" 12699: 12318: 12132: 11953:"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" 5239:

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,

3029:

American–Ireland Chamber of Commerce estimated the value of US investment in Ireland in 2018 was €334 billion, exceeding Irish GDP (€291 billion in 2016).

1784:, 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 14611: 14539: 13935: 12370: 11983: 11163: 8172:

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

12382:

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.

9112:

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.

8835:

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

4149:

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

2849: 2797: 2498: 10940: 10691: 10655: 8153: 5300: 5139: 4926: 4656:

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

4301: 4204: 3013:

Paid circa 50 per cent of Irish salary taxes (due to higher paying jobs), 50 per cent of Irish VAT, and 92 per cent of Irish customs and excise duties;

2886: 2750: 2566: 2314: 1828: 14108: 13316: 13277: 7267: 13205: 11177: 11048: 10717:"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" 9554: 9017:"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"" 8976: 7455: 6411:

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".

5747: 4898: 13565: 13436: 13259: 12118: 8822: 11408: 9208: 8998: 8905: 8763: 14090: 13834: 13223: 13123: 12739: 10203: 5231:

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

13419: 13145: 13100: 12150: 11678: 10849: 9945: 4689: 4212: 2853: 2482: 1781: 13979: 11446: 10970:

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

10949:

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

9094: 7354: 4749:("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. 2702:

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.

12023: 7011: 5115:

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

5015: 3004:

Created "higher-value" jobs at an average wage of €85k (€17.9 billion wage roll for 210,443 staff) vs. Irish domestic industrial wage of €35k;

11859: 11628:

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

10919: 8698: 8480: 5142:, 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; 4854:: Irish corporate gross operating surplus by the controlling country of the company (note: a material part of the Irish figure are from U.S. 1328: 12300: 12168: 5089:

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

4245: 15531: 13030: 12717: 10276: 2881:

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

10568: 9267: 5041:

was initially disappointing for Ireland in the area of attracting financial services firms from London, but the situation later improved.

4276:, 24 years later, in his June 2018 paper on corporate tax havens, also estimated Ireland's effective corporate tax to be 4% (Appendix 1). 3018:

Created 57 per cent of private sector non-farm value-add (40% of value-add in Irish services and 80% of value-add in Irish manufacturing);

14476: 13299:"Tight property supply constrains Dublin's Brexit appeal: Escalating prices and rents prompt anxiety about ability to draw more business" 13187: 11610: 5704:. 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% 4847: 2967: 2403:

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

2319: 13957: 13683: 11526: 11016: 10546: 4573:, and used quantitative techniques to estimate that Ireland was the third largest global tax haven. Other major papers on tax havens by 4360:

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

2948:

stated: "the leak was “explosive” in the way it revealed the “vassalage” of the Irish state to the big tech companies". In April 2019,

13857:"Ireland enjoys tax boom but fears a reckoning: Dublin concerned about reliance on revenue from small group of multinational companies" 10436: 10312: 6967:

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

5501: 4820:" to U.S. multinationals using Irish BEPs tools. To fulfil their Irish employment quotas, some U.S. technology firms perform low-grade 4581:(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, 4280: 4102: 2919:

Commentators note the plausible deniability provided by Irish privacy and data protection laws, that enable the State to function as a

1861: 1785: 13526: 13154:

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

12275:"European Commission – PRESS RELEASES – Press release – State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion" 9463: 7522:

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

4720:

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

13489: 12908: 4777:("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. 2072: 1185: 14059:

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

13453: 11885: 11127: 8302: 2276:

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

13761: 12544: 9297: 8804: 7721: 5263: 4842: 4809:, Ex–IMF mission chief to Ireland, "Warning Ireland faces economic threat over corporate tax reliance – Troika chief", 9 June 2018. 1050: 1045: 12631:

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

9152: 8401:

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

6622: 5828:

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

5694: 5578: 5346: 5124: 4948: 2788: 2575: 1824: 486: 14669: 12186: 6562: 5730:

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

4885:

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

2655: 2505: 2471: 14051: 11582: 10961: 10181: 8417: 8323: 14689: 14004: 13617: 13471: 12419: 11798: 11105: 8730:"WORLD ECONOMIC FORUM: 'That's a joke', 'stealing': Ireland's low corporate tax rate criticised by leading economists at Davos" 8125: 8063: 7543: 7304: 4673: 3007:

Paid €28.3 billion in 2016 in taxes (€5.5 billion), wages (€17.9 billion on 210,443 staff) and capital spending (€4.9 billion);

1399: 992: 213: 13078: 12470:"Suzanne Kelly PAST PRESIDENT IRISH TAX INSTITUTE: There is a definition of a tax haven – and Ireland doesn't make that grade" 10408: 9912: 5572: 5097: 4944: 4156:

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%);

2769: 2613: 2601: 481: 14350: 11066: 10528: 8344: 6740: 6698: 6285: 6261: 5067:

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

4454:), focus on effective taxes as the primary requirement, which Ireland would meet, and have entered the general lexicon. The 3015:(this was claimed by a leading Irish tax expert (and Past President of the Irish Tax Institute), but is not fully verifiable) 2757: 2181:

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

1706: 1697:'s Hierarchy of Taxes pyramid, which emphasises high corporate tax rates as the types of tax most harmful to economic growth. 12685: 12350: 11224:"COMMISSION DECISION of 30.8.2016 on STATE AID SA. 38373 (2014/C) (ex 2014/NN) (ex 2014/CP) implemented by Ireland to Apple" 10224: 10122: 9034: 8790: 5154: 15032: 14137: 10850:"Clerys owner exploits tax avoidance loophole: Majority of shuttered Dublin store owned by collective asset vehicle (ICAV)" 10597: 10388: 9656: 9617: 7417: 6785: 5164:, showed in 2018 that most corporate tax disputes are between high-tax jurisdictions, and not between high-tax and low-tax 4994: 4139:

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

2259:

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

1799:

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

1599: 780: 14159: 11916: 11899: 10450: 5895:

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

5626:

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

4715:

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

2745:

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

15037: 13612: 13551: 11793: 11644: 11555: 11322: 11195: 10602:

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

10061: 9016: 8444: 6656: 5902:

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

4879: 2878: 2781: 1474: 12961: 12775: 12248: 11696:"The Irish authorities knew exactly what was going on, long before the international community finally blew the whistle. 10472: 10018:

125 Russian-linked companies raise €103 billion through IFSC; some entities linked to embargoed and sanctioned companies

7925:"Zucman:Corporations Push Profits Into Corporate Tax Havens as Countries Struggle in Pursuit, Gabrial Zucman Study Says" 1860:

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

15378: 15278: 14173: 13286:

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

12608: 12423: 12358:

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

11824: 10362:

entities called L-QIAIFs (loan-originating qualifying alternative investment funds). These do not file public accounts.

8202:"OFFSHORE SHELL GAMES REPORT: US firms are keeping billions in offshore 'tax havens' – and Ireland is high on the list" 7493: 6341: 6313: 2330:(i.e. profits), by the controlling country of the company (note: a material part of the Irish figure is also from U.S. 1676: 1539: 662: 174: 12101: 11767: 10330:

Fianna Fáil claims that funds have discovered a "new nirvana". Documents also reveal new strategy to avoid regulation.

9827: 9508: 8729: 6985: 4511:

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

2415:(ETR) of 0–2.5%. They are the world's largest BEPS tools, and exceed the aggregate flows of the Caribbean tax system. 2289:, Ex-IMF mission chief to Ireland, "Former IMF official warns Ireland to prepare for end to tax regime", 21 June 2018. 2248:

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

15131: 15022: 14883: 13769: 13437:"Capital Allowances for Intangible Assets under section 291A of the Taxes Consolidation Act 1997 (Part 9 / Chapter2)" 12815:

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

8805:"Oregon Department of Revenue made a recommendation that Ireland be included as a 'listed jurisdiction' or tax haven" 8289:

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

8095: 7690: 7603: 5896: 4708:

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

4184:

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

2978:(i.e. profits), by the controlling country of the company (note: a material part of the Irish figure is also from US 2923:

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

2716: 1949:, stated this publicly. However, the same Commissioner in January 2018, described Ireland to the EU Parliament as a 1710: 1000: 748: 11973:

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

9884: 9079: 5207:("TCJA"), the U.S. had one of the highest global rates of corporation tax at 35%. Allowing U.S. multinationals to " 2486: 2383:, back to Ireland. Once in Ireland, these tools reduce Irish corporate taxes by re-routing to say Bermuda with the 15521: 10569:"REVIEW OF IRELAND'S CORPORATION TAX CODE, PRESENTED TO THE MINISTER FOR FINANCE AND PUBLIC EXPENDITURE AND REFORM" 9371: 9341: 9129:"Semantics and Ireland's tax status Department of Finance persists in denying Ireland is world's biggest tax haven" 8085:"CITY UNIVERSITY PERC: The Governance of the Black Holes of the World Economy: Shadow Banking and Offshore Finance" 7887: 7789: 7755: 6832: 6207: 6181: 6088: 2351: 2083: 1756: 1736:

in multiple financial reports, an allegation which the state has rejected in response. Ireland is on all academic "

465: 12219: 12051: 11551: 11315: 11223: 7076: 6510: 5345:

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

15526: 15124: 14226: 14155: 12415: 12409:"What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven" 12400: 12068:

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

9941: 9441: 7589: 6724: 6245: 4665: 4343: 4252:

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

2913: 2422:

Apple's Q1 2015 Irish restructuring, is the largest BEPS action in history, and led to the replacement of GDP by

2113: 647: 243: 14606: 13628:

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

10000: 7826: 4630: 1909:

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

15541: 14452: 14251: 12501: 12398: 12325: 11930: 10614: 6866: 6305: 6035: 5948: 5208: 4755: 4741: 4650: 4494:

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

2940:

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

2541: 2518: 2423: 2399: 2359: 2087: 1745: 1604: 1323: 12798: 12106:

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

8879: 8747:

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

8056: 7444: 4699:"Third, because of a rather obscure, but nonetheless influential paper by Hines and Rice dating back to 1994." 4142:

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

2741: 2450:

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

2268:

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

15059: 14071: 12523: 12379: 11763: 10593: 5204: 4862: 4794: 4736: 4582: 2625: 2597: 2553: 1965: 1808: 1609: 568: 37: 13738: 10768: 8164: 8126:"Estimating the Scale of Corporate Profit Shifting: Tax Revenue Losses Related to Foreign Direct Investment" 4901:

to Ireland returned; although Ireland has succeeded in attracting some financial services firms affected by

4537:, who in 1994, published a paper with Eric M Rice, listing 41 tax havens, of which Ireland was one of their 2666:" entities. The Central Bank has no mandate to investigate tax avoidance or tax evasion, and under the 1942 2237:

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

14760: 14502: 14265: 13101:"American Chamber of Commerce hires Mark Redmond, past President of the Irish Tax Institute as its new CEO" 11356: 9717: 9582: 7133: 5523: 5432: 5010:

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

4766:, the State body responsible for attracting inward investment, but never defined beyond the broad concept. 4657: 2432: 1997: 1957: 1307: 598: 14393: 12828: 5648:

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

4589: 4542: 4269: 15536: 15178: 14750: 14725: 14662: 12833: 11737: 7998: 7971: 7834: 6951: 6660: 6333: 6061: 6005: 5975: 4867: 2558: 2546: 2214: 2058: 2011: 1865: 1549: 1519: 11017:"Mason Hayes and Curran:Silver Linings from Ireland's Financial Clouds with QIAIFs and Section 110 SPVs" 10832: 5232: 4474:. The OECD has never updated or amended its 1998 definition (apart from dropping the 4th criteria). The 2405: 15203: 15052: 9420:""The golden goose may be killed" – Former IMF official warns Ireland to prepare for end to tax regime" 8539: 8091: 5586:) BEPS tool has a normal effective rate of 2.5%, but was temporarily reduced to 0% in 2015 for Apple's 5145:

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

5029:

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

4609: 4570: 2889:, there were no official records of any discussion of the tax deal given to Apple outside of the Irish 2478: 2347: 1829:

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

930: 402: 14557: 4604:

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

2698:, who have set up offices in Ireland), market the Irish ICAV as a superior wrapper to the Cayman SPC ( 2683: 2620:, in June 2018, Microsoft was preparing a "Green Jersey" Irish BEPS scheme. Irish experts, including 14898: 14861: 14412: 12449:"Tom Maguire Tax Partner DELOITTE: Why Ireland's transparency and tax regime means it is not a haven" 8383: 8132: 7369: 7199:"Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network" 7168: 6154: 5544: 5331: 4956: 4894: 4866:

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

4774: 4646: 4443: 4208: 4150: 3023: 2792: 2581:

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

2557:

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

2447: 2372: 2219: 2210: 2065: 1935: 1927: 1922:

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

977: 555: 512: 363: 218: 67: 13585: 13061: 12881: 12005: 11352: 9713: 7507: 7104: 6806: 4660:

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

4502:, although he subsequently called Ireland and the Netherlands "tax black holes" on 18 January 2018. 4404:

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

15119: 14797: 14740: 14699: 14201: 14165: 11465: 9484: 9236: 6732: 6606:

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

6431: 6253: 6124: 2097:("PSI") into tax avoidance activities of U.S. multinationals by using "profit shifting" BEPS tools; 1906: 1569: 987: 471: 14571: 13911: 13856: 13507: 13298: 13167:"IDA IRELAND CEO Shanahan: 'We don't have natural resources other than the quality of our people'" 13003: 12753: 11863: 11280:

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

10294:

Regulator attributes decline to the decision of funds to exit their so-called 'section 110 status'

9770: 8508: 7196: 6466: 6369: 4874:

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

2885:

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

15423: 14975: 14819: 14767: 14457: 12938: 12643: 11771: 9516: 8201: 8184: 7566:

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

5512: 5486: 5290: 5191: 4471: 2866: 2845: 2801: 2773: 2671: 2659: 2509: 2504:

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

2355: 1714: 1584: 1524: 1035: 1030: 652: 533: 184: 13876: 13706: 12988: 12668: 9801: 7593: 5357:

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

4955:("IP") to execute the BEPS actions, which technology and life sciences possess in quantity (see 4826: 4817: 2463: 15488: 15363: 15005: 14995: 14878: 14814: 14745: 14730: 14655: 14299:"How the U.S. corporation tax regime helps U.S. business compete against the rest of the world" 12876: 10524: 9275: 8160: 7502: 7140: 5669:, because it still forces minimum U.S. tax rates on foreign income under the TCJA GILTI regime. 5496: 5243:, saw this when researching why German multinationals make so little use of tax havens in 2016. 4746: 2928: 2451: 1941:

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

1669: 1494: 1379: 1374: 970: 368: 12909:"What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature" 10833:"There are yet more Irish laws that allow foreign property investors to operate here tax-free" 7963: 3010:

Paid 80 per cent of Irish corporation and business taxes, which totalled just over €8 billion;

1765:

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

15303: 15141: 14873: 14802: 13752: 12912: 12478:

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

12404: 12006:"'Ireland is not a tax haven': Department of Finance dismisses 'tax haven' research findings" 11379:"Change in tax treatment of intellectual property and subsequent and reversal hard to fathom" 11023: 10532: 10499: 6793: 6665:

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

6566: 5636: 5548: 5518: 5491: 5303:. There is widespread unhappiness of Irish BEPS tools in Europe, even from other tax havens. 5046: 4952: 4875: 4821: 4669: 4601: 4569:. Hines expanded his original 1994 list to 45 countries in 2007, and to 52 countries in the 4238: 2986:

American multinationals play a substantial role in Ireland's economy, attracted by Ireland's

2924: 2901: 2890: 2874: 2746: 2687: 2675: 2489:, and have been used by Russian banks to circumvent sanctions. Irish Section 110 SPVs offer " 2418: 2376: 2343: 2054: 1857: 1574: 1499: 1464: 1449: 1369: 1359: 603: 523: 518: 439: 13739:"U.S. firms are keeping billions in offshore 'tax havens' – and Ireland is high on the list" 13388:"Warning that Ireland faces huge economic threat over corporate tax reliance – Troika chief" 13062:"'Ireland is not a tax haven': Department of Finance dismisses 'tax haven' research finding" 10101: 9744: 8540:"Still slipping the net Europe's corporate-tax havens say they are reforming. Up to a point" 8218: 5555:, however, unlike the tax haven label, Ireland does not raise formal objection to OFC labels 5268: 5049:

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

2658:, and therefore offer tax confidentiality and tax secrecy. While they are regulated by the 2612:

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

1972:

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

15428: 15333: 15146: 15114: 15104: 15089: 14990: 14985: 14928: 14375: 13804:

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

11004:

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

10317: 10225:"SECTION 110 and QIAIFs: How do vulture funds manage to pay practically no tax in Ireland?" 10208: 10127: 10005: 9973:"Ireland has world's third largest shadow banking sector, hosting €2.02 trillion of assets" 9301: 7653: 7651: 7220: 5587: 5221: 5116: 4816:

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

4791: 4617: 4143: 2941: 2674:

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

2571: 2536: 2409:("CAIA") BEPS tool (e.g. as Apple did post 2015). These BEPS tools give an Irish corporate 1594: 1559: 1534: 1414: 1394: 561: 238: 99: 13936:"Ireland's move to close the 'double Irish' tax loophole unlikely to bother Apple, Google" 13338: 9578: 8602: 7784: 4649:

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

1882: 8: 14965: 14955: 14950: 14933: 14824: 14807: 14720: 14112: 14094: 13916: 13008: 12904: 12274: 12215: 12209:"Ireland as a European gateway jurisdiction for China – outbound and inbound investments" 12047: 11648: 11522: 11412: 11251: 11199: 11134: 10962:"Irish 'tax haven' benefits from offshore asset shifts, reports New York Federal Reserve" 10739:"Former Irish Central Bank Deputy Governor says Irish politicians mindless of IFSC risks" 10687: 10412: 9916: 8669: 8464: 8449: 7929: 7818: 7780: 7451: 7197:

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

6485: 6097: 6014: 5786: 5481: 5337: 5169: 5165: 5068: 4574: 4558: 4475: 4455: 4447: 4394: 4336: 3345: 2991: 2817: 2728: 2663: 2227: 2185: 2148: 2028: 2007: 1733: 1725: 1614: 1514: 1509: 1454: 1439: 1429: 1424: 1419: 1364: 1354: 1349: 1333: 1203: 1149: 952: 460: 15208: 12945:

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

12673:

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

9305: 8250: 8137:

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

7224: 5134:

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

4302:

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

15273: 15099: 15047: 15010: 14755: 14346: 14316: 14218: 11931:"CRISIS RECOVERY IN A COUNTRY WITH A HIGH PRESENCE OF FOREIGN OWNED COMPANIES: Ireland" 11789: 11661:

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

11297: 11247: 11091: 9057: 8607: 7851: 7610:

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

7241: 7210: 7198: 7017: 6216: 6101: 6018: 5988: 5957: 5816: 5419: 5240: 5168:

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

4909: 4836: 4534: 4498:, explicitly stated to an Irish State Oireachtas Finance Committee on 24 January 2017: 4488: 4416: 4297: 4272:

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

4265: 4249: 2691: 2379:" ("IP") to "shift profits" from higher-tax locations, with whom Ireland has bilateral 2168: 2024: 1914: 1589: 1579: 1564: 1554: 1529: 1479: 1444: 1434: 1404: 1389: 1384: 1239: 1154: 942: 906: 827: 706: 424: 62: 14304:

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

14280:"Insight: How Treasury's tax loophole mistake saves U.S. companies billions each year" 12930: 12865:"The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?" 7486:"The Missing Wealth of Nations: Are Europe and the U.S. Net Debtors or net Creditors?" 7161: 6778: 5866:

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

2443:

of any global jurisdiction, or tax haven, since the first U.S. tax inversion in 1983.

15461: 15328: 15213: 15094: 15000: 14866: 14772: 14376:"Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries" 14214: 14169: 13765: 13646: 13608: 12190: 11301: 11109: 10177: 9977: 9858: 9673: 9559: 9204: 9124: 9099: 7993: 7822: 7746: 7710: 7627: 7599: 7485: 7350: 7321: 7246: 6952:"A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act" 6880: 6861: 6823: 6736: 6694: 6405: 6337: 6309: 6281: 6257: 6031:

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

5353:). With TCJA participation relief, U.S. multinationals can now achieve net effective 4712: 4520: 2954:

reported on concerns that Ireland was protecting Facebook and Google from the new EU

2909: 2699: 2695: 2339: 2273: 1993: 1910: 1737: 1662: 1504: 1489: 1484: 1459: 1409: 1209: 920: 872: 812: 728: 669: 381: 348: 154: 14222: 9061: 9035:"Tax treaty shopping: structural determinants of FDI routed through the Netherlands" 7879: 7855: 7550: 3039:

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

3036:

TABLE 2: Top 50 companies in Ireland by 2017 revenue booked in Ireland (€ billions)

2711: 15368: 15348: 15263: 15188: 15017: 14888: 14787: 14431:"Reassessing the Beloved Double Irish Structure (as Single Malt) in Light of GILTI" 14210: 14194:"In praise of tax havens: International tax planning and foreign direct investment" 14130: 13998:"Impossible Structures: tax outcomes overlooked by the 2015 tax Spillover analysis" 13031:"TAX CUTS AND JOBS ACT OF 2017 Corporate Tax Reform and Wages: Theory and Evidence" 12886: 12864: 12842: 12780: 11640: 11289: 11191: 10915: 10504: 10169: 9049: 8759: 8660: 8264: 8007: 7942:

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

7896: 7843: 7512: 7236: 7228: 6911:"Half of U.S. foreign profits booked in tax havens, especially Ireland: NBER paper" 6875: 6684: 6271: 5735: 5472: 5422:& Eric M Rice, Fiscal Paradise: Foreign tax havens and American business, 1994. 4890: 4762:

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

4495: 4355: 2992:

shield their non–US profits from the historical US "worldwide" corporate tax system

2861: 2532: 2494: 2490: 2455: 2123: 1946: 1886: 1823:). While TCJA neutralised some Irish BEPS tools, it enhanced others (e.g. Apple's " 1544: 1469: 1075: 1040: 1020: 832: 800: 674: 528: 279: 14540:"Google, Facebook and Salesforce.com dramatically expand their Dublin office hubs" 12846: 11293: 8011: 7847: 7131: 5742:. Since 2009–12, no UK multinationals have moved to Ireland, and, in 2014, the UK 4915:

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

4897:). Since this transformation, no major UK firms have moved to Ireland and most UK 4801:

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

4346:

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

4222: 2508:, which was how the above abuses were discovered in 2016–17. In February 2018 the 15500: 15451: 15383: 15358: 15323: 15238: 15109: 15027: 14945: 14854: 14782: 14735: 14640: 13861: 13794: 13663:"Exclusive: Facebook to put 1.5 billion users out of reach of new EU privacy law" 12613: 12494: 12249:"Uses of Ireland for German Companies: Irish "Intellectual Property" Tax of 2.5%" 9775: 8629: 8579: 8513: 6915: 6471: 4968: 4524: 4451: 4375: 4361: 2751:

0.005% on over EUR€110 billion of cumulative Irish profits from 2004 to 2014

2164: 2156: 1877: 1638: 1254: 1112: 1107: 842: 805: 716: 681: 583: 507: 343: 303: 269: 179: 169: 164: 159: 77: 9678:"Ireland is becoming the tax haven of choice for profit-shifting multinationals" 9661:

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

9372:"SINN FEIN: Irish state's tax haven activities contribute to obscene inequality" 5708:

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

4159:

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

2662:, like the Section 110 SPV, it has been shown many are effectively unregulated " 2269: 15353: 15218: 15193: 15064: 14910: 14849: 14704: 14448: 14397: 14126: 13786: 13707:"Google booked 41% of global revenues in Ireland in 2012; A leprechaun's gold?" 13590: 13570: 13342: 13038: 12984: 12979: 12860: 12187:"Maples and Calder Irish Intellectual Property Tax Regime – 2.5% Effective Tax" 11477: 11470: 11252:"State aid: Ireland gave illegal tax benefits to Apple worth up to €13 billion" 10898:"Central Bank landlord a vulture fund paying no Irish tax using a QIF, says SF" 10873:"Kennedy Wilson firm pays no tax on its €1bn Irish property assets with QIAIFs" 10769:"TRINITY COLLEGE DUBLIN: 'Section 110' Companies. A Success story for Ireland?" 10495: 10377: 10344:"Seen & heard: Tax avoiding Vulture funds and TransferMate's deal with ING" 9748: 9648: 9606: 8694: 8388: 7989: 7875: 7481: 7409: 7232: 7108: 6955: 6774: 6385: 6323: 6233: 6190: 6164: 6148:

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

6044: 5984: 5458: 5437: 5285: 5161: 4990: 4578: 4566: 4554: 4273: 3620: 3598: 2825: 2144: 2140: 2133: 2101: 2047: 2032: 1918: 1197: 1169: 1144: 1005: 847: 642: 578: 476: 414: 318: 313: 296: 274: 13607: 13367:"Ireland slips again in the latest WEF Global Competitiveness Report rankings" 12583: 12119:"Pinning Down Apple's Alleged 0.005% Tax Rate in Ireland Is Nearly Impossible" 11788: 11583:"IRISH EX. TAOISEACH BERTIE AHERN: Revenue 'kept Apple tax deal from cabinet'" 11495: 10381: 9053: 8823:"The Netherlands is a tax haven alongside Ireland, Malta and Cyprus, say MEPs" 8027: 7268:"The countries which are conduits for the biggest tax havens (Ireland is 5th)" 2869:

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

2082:

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

15515: 15466: 15418: 15413: 15408: 15403: 15388: 15298: 15268: 15228: 15136: 14903: 14777: 14678: 14150: 13923:

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

12992: 12957: 12742:. The International Consortium of Investigative Journalists. 5 December 2017. 11674: 11615: 11255: 11230: 10815:"Powerful Central Bank secrecy laws limit public disclosure of key documents" 10564: 10106: 9823: 9610: 9504: 9327: 9241: 8734: 8544: 8467:, an Irish law firm that specializes in ways companies can use Irish tax law. 7988: 7714: 7660: 7652:

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

6719: 6436: 6240: 5790: 5739: 5365:

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

5317: 5308: 5277:

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

4916: 4855: 4725:

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

4315: 3788: 3726: 3642: 3536: 3064: 2945: 2621: 2582: 2440: 2256: 2189: 2160: 1961: 1269: 937: 862: 753: 686: 620: 588: 455: 397: 358: 338: 308: 223: 144: 139: 114: 104: 46: 12618: 11761: 10591: 10062:"TRINITY COLLEGE DUBLIN: Ireland, Global Finance and the Russian Connection" 9788:

Economists suggest offshore activity has given misleading picture of health.

8281: 4769: 1834:

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

15446: 15373: 15343: 15288: 15198: 14970: 14244: 14091:"Why is Germany siding with the tax havens against corporate transparency?" 13688: 12826: 11714: 11587: 9889: 8703: 7959: 7654:"Banks in Tax Havens: First Evidence based on Country-by-Country Reporting" 7413: 7250: 6070: 5604: 5566: 5376:

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

5120: 5101: 5093: 5086: 5082: 5011: 4940: 4562: 4405: 4227: 3367: 2936: 2765: 2732: 2617: 2605: 2590: 2586: 2385: 2380: 2100:

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

2053:

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

2043: 1718: 1650: 1164: 947: 916: 887: 867: 758: 743: 723: 637: 632: 434: 228: 14596: 14498: 13420:"Intangible Assets Scheme under Section 291A Taxes Consolidation Act 1997" 12740:"Where is Luxembourg, Ireland and the Netherlands on the new EU blacklist" 12457:

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

12041:"TAX JUSTICE NETWORK: Ireland Financial Secrecy Index Country Report 2014" 11178:"FEARGAL O'ROURKE: Man Making Ireland Tax Avoidance Hub Proves Local Hero" 9375: 9345: 9342:"SINN FEIN: MEP McCarthy criticises EU tax haven blacklist as a whitewash" 6690:

Treasure Islands: Uncovering the Damage of Offshore Banking and Tax Havens

6296: 6277:

Treasure Islands: Uncovering the Damage of Offshore Banking and Tax Havens

5336:

While the Washington and EU political compromises tolerating Ireland as a

4176:

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

2900:

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

1689: 197: 15456: 15338: 15293: 15283: 15233: 15223: 15173: 14980: 14628: 14616: 14494: 14428: 14151: 14109:"Germany: Breaking Down The German Royalty Barrier – A View From Ireland" 12890: 12519: 12133:"'Double Irish' and 'Dutch Sandwich' saved Google $ 3.7bn in tax in 2016" 11683: 11383: 11348: 10743: 10348: 10281: 10244: 10154: 10086: 10036: 9885:"Apple's multi-billion dollar, low-tax profit hub: Knocknaheeny, Ireland" 9709: 9682: 9574: 9539: 9213: 9182: 9157: 9133: 8853: 8768: 8638: 8506: 8080: 7901: 7585: 7539: 7516: 7006: 6720: 6593: 6241: 5428: 4806: 4763: 4692:

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

4425:

Global Forum on Transparency and Exchange of Information for Tax Purposes

4080: 3935: 3431: 2836:. "Ireland resists closing corporation tax 'loophole'", 10 November 2017. 2833: 2600:("TCJA") GILTI-regime to neutralise some Irish BEPS tools, including the 2428: 2286: 2178: 2109: 1159: 897: 857: 775: 711: 657: 593: 419: 409: 353: 233: 134: 129: 87: 72: 14601: 13909: 13188:"FactCheck: Does Ireland really have the "highest education" in Europe?" 12802: 12799:"Ireland likened to tax haven in report accepted in European Parliament" 12700:"EU blacklist names 17 tax havens and puts Caymans and Jersey on notice" 10001:"How Russian Firms Funnelled €100bn through Dublin via Section 110 SPVs" 9379: 9349: 8883: 8880:"Ireland likened to tax haven in report accepted in European Parliament" 7623:"'It's not Ireland's fault U.S. tax law was written by someone on acid'" 7272: 5316:

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

4963:

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

4507: 2064:

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

1701: 16:

Allegation that Ireland facilitates tax base erosion and profit shifting

15398: 15393: 15258: 15183: 15042: 14960: 14940: 14522:"How U.S. tax reform rewards companies that shift profit to tax havens" 14321:"Dependence on corporation tax from U.S. firms leaves State vulnerable" 14125: 14034:"Three years of silence on 'Single Malt' tax loophole raises questions" 13980:"Multinationals replacing 'Double Irish' with new tax avoidance scheme" 13881: 13586:"Dublin secures a Brexit win as City of London hit worse than expected" 12541:"Oxfam disputes opaque OECD failing just one tax haven on transparency" 12102:"Ireland: Where Profits Pile Up, Helping Multinationals Keep Taxes Low" 11409:"CENTRAL BANK OF IRELAND: Enhancements to the L-QIAIF regime announced" 10983:"Ireland as a location for Distressed Debt: Orphaned Super QIF Example" 10376: 9647: 9605: 9535:"CSO paints a very different picture of Irish economy with new measure" 9271: 7880:"Taxing across Borders: Tracking Personal Wealth and Corporate Profits" 7408: 6986:"U.S. Tax Cuts and Jobs Act: Corporate tax reform – Winners and Losers" 6373: 6118:

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

5913: 5552: 5398:" BEPS tool and on-shoring their IP to Ireland (rather than the U.S.). 5307:"Now that corporate tax reform has passed, the advantages of being an 4925:). U.S.–controlled multinations pay 80% of Irish corporate taxes (see " 4633:(Ireland is 3rd), and deviation of GDP/GNI from 1 (Ireland is now 1st). 4613: 2724: 2354:(BEPS) by U.S. multinationals in Ireland is so large, that in 2017 the 1800: 1264: 1234: 1117: 1102: 1025: 957: 925: 877: 852: 837: 738: 733: 701: 627: 333: 328: 149: 109: 55: 13524: 13242:"New technological university for greater Dublin area to be announced" 11427:"Turning the Tide: The OECD's Multilateral Instrument Has Been Signed" 9442:"Ireland's Days as a Tax Haven May be Ending, but Not Without a Fight" 8955:"German party rejects Irish loan repayment plan that could save €150m" 8324:"Offshore Profit Shifting and the U.S. Tax Code – Part 2 (Apple Inc.)" 7132:

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

5138:, however, it came to Apple's defense when the EU Commission levied a 4681:"First, because of Ireland's 12.5 percent corporation tax rate"; (see 2804:, which regulates Section 110 SPVs, upgraded the little used tax-free 15069: 14893: 14792: 14434: 13721:"Facebook to put 1.5bn users out of reach of new EU GDPR privacy law" 13336: 13224:"Technological universities: are they really such a good idea ?" 11917:"FactCheck: How much do multinationals actually contribute in taxes?" 10547:"Minister Donohoe publishes Review of Ireland's Corporation Tax Code" 10067:. Professor Jim Stewart Cillian Doyle. 27 February 2018. p. 21. 8321: 7817: 6627: 6589:"Ireland is the world's biggest corporate 'tax haven', say academics" 4439: 4368: 4195:

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

4181: 3830: 3684: 2920: 2721: 2003: 1905:

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

1841: 1820: 1749: 1729: 1097: 1015: 1010: 696: 691: 502: 429: 119: 12301:"Extension of SARP Scheme Tax incentives for foreign staff rejected" 11133:. Irish Funds Association. November 2015. p. 16. Archived from 10774:. Professor Jim Stewart Cillian Doyle. 12 January 2017. p. 20. 10313:"Vulture funds in new move to slash tax bills and escape regulation" 9485:"Global tax deal inches closer as holdout Ireland agrees to sign up" 8575:"Ireland is a tax haven — and that's becoming controversial at home" 5014:. This represents a substantive challenge to the Irish economy (see 4676:, which found the only sources listing Ireland as a tax haven were: 3001:

Directly employed one–quarter of the Irish private sector workforce;

14612:

Ireland is the world’s biggest corporate ‘tax haven’, say academics

11741: 10430: 10069:

Regulation has been described as light touch regulation/unregulated

10032:"More than €100bn in Russian Money funneled through Dublin in SPVs" 9854:"Revealed Eight facts you may not know about the Apple Irish plant" 9423: 8057:"Dirty Money Coming Home: Capital Flows into and out of Tax Havens" 7215: 5301:€13 billion fine on Apple for Irish tax avoidance from 2004 to 2014 5140:€13 billion fine on Apple for Irish tax avoidance from 2004 to 2014 5006:

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

3852: 2950: 2916:(despite the fact that Apple is circa one-fifth of Ireland's GDP). 2908:

that prevents them disclosing such information, even to members of

2897: 2394: 2197:

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

1259: 1227: 911: 901: 822: 817: 790: 763: 573: 323: 264: 259: 92: 14636:

Ireland is a tax haven – and that's becoming controversial at home

13566:"Dublin is Top Brexit Relocation Spot for Finance Firms, EY Finds" 11466:"After a Tax Crackdown, Apple Found a New Shelter for Its Profits" 10941:"'Strong evidence' Ireland aiding EU banks' tax-avoidance schemes" 10204:"Kinsella: Charity status for vulture funds – someone shout stop!" 10150:"Vulture funds using charities to avoid paying tax, says Donnelly" 9946:"Ireland's playing games in the last chance saloon of tax justice" 8478: 8154:"TRINITY COLLEGE DUBLIN BUSINESS SCHOOL: Irish MNC Tax Strategies" 7598:. Cornell Studies in Money. Cornell University Press. p. 24. 7052: 2997:

For example, in 2016–17, US–controlled multinationals in Ireland:

14477:"Luxembourg PM blasts Ireland's low effective corporate tax rate" 13667: 12669:"Tax haven definition and meaning | Cambridge English Dictionary" 11088:"New Irish Fund Vehicle to Facilitate U.S. Investment – the ICAV" 11049:"How foreign firms are making a killing in buying Irish property" 10123:"Revealed: How vulture funds paid €20k in tax on assets of €20bn" 6537: 4664:

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

4608:

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

4458:, who places Ireland on its tax haven list, split the concept of 4412:

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

3513: 3409: 3203: 3101: 2459: 2315:

Corporation tax in the Republic of Ireland § Low tax economy

1070: 892: 795: 785: 124: 82: 14647: 14266:"The U.S. Has the Highest Corporate Income Tax Rate in the OECD" 12931:"Firms, Trade and Profit Shifting: Evidence from Aggregate Data" 11984:"Irish Taoiseach rebuts Oxfam claim that Ireland is a tax haven" 11710:"Revealed: Facebook's global lobbying against data privacy laws" 10790:"IMF queries lawyers and bankers on hundreds of IFSC SPV boards" 9464:"Ireland agrees to global tax deal, sacrificing prized low rate" 8603:"This Tax Haven Just Revised Its 2015 GDP up From 7.8% to 26.3%" 8034:

International Monetary Fund: Finance & Development Quarterly

8028:

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

7323:

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

7305:"EU's Moscovici slams Ireland, Netherlands as tax 'black holes'" 4971:, "Intellectual Property Law Solutions to Tax Avoidance", (2015) 4487:

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

4335:

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

2272:

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

15495: 14429:

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

12644:"Tax haven definition and meaning | Collins English Dictionary" 11900:"An Analysis of 2015 Corporation Tax Returns and 2016 Payments" 11611:"FactCheck: Is Apple really the "largest taxpayer in Ireland"?" 11580: 10451:"An Analysis of 2015 Corporation Tax Returns and 2016 Payments" 10102:"Vulture funds pay just €8,000 in tax on €10 billion of assets" 8507:

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

8485: 5264:

Double Irish arrangement § Effect of Tax Cuts and Jobs Act

5042: 5038: 4902: 4843:

Double Irish arrangement § Effect of Tax Cuts and Jobs Act

4787: 2390: 2152: 1816: 1633: 1279: 1090: 1085: 1080: 882: 770: 14072:"U.S. accuses EU of grabbing tax revenues with Apple decision" 13642:"Facebook paid just €30m tax in Ireland despite earning €12bn" 13317:"Ireland falls in FDI ranking as Paris gains to London's cost" 13175:

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

12928: 11645:"How Ireland became a tax haven and offshore financial centre" 10587: 10585: 10082:"Loophole lets firms earning millions pay €250 tax, Dáil told" 9802:"Irish overseas 'contract manufacturing' mainly tax avoidance" 8999:"The 'Holy Grail of tax avoidance schemes' was made in the US" 8906:"Seven EU Countries Labeled 'Tax Havens' in Parliament Report" 8384:"Tax Havens Blunt Impact of Corporate Tax Cut, Economists Say" 8190:. Institute of Taxation and Economic Policy. 2017. p. 17. 7442: 7349: 6859: 6467:"Trinidad & Tobago left as the last blacklisted tax haven" 4643:

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

3024:

UK reformed its corporate tax system to a "territorial" regime

2342:" going back to the first lists in 1994, and features in all " 14417:

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

13910:

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

13835:"Trump's U.S. tax reform a significant challenge for Ireland" 13545:"Challenges of Measuring the Modern Global Knowledge Economy" 13278:"Dublin overtakes London in most expensive cities to live in" 12351:"Understanding the rationale for compiling 'tax haven' lists" 11707: 6533:"Blacklisted by Brazil, Dublin funds find new ways to invest" 6177:

Taxing across borders: Tracking wealth and corporate profits

5602:

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

5227:

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

5111:

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

4985:

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

4754:

larger than Ireland's 2016 GDP of €291 billion (or 2016

4037: 2650:("QIAIF") regime is a range of five tax-free legal wrappers ( 2076: 1294: 1289: 1284: 1274: 1249: 1244: 1191: 1063: 13897:"The real story behind US companies' offshore cash reserves" 13146:"Trinity College slips in latest global university rankings" 11679:"'Nobody believes Ireland is not a tax haven' – UN official" 9652: 9555:"New economic Leprechaun on loose as rate of growth plunges" 8442: 8365:"Ireland rejects U.S. senator claims as tax spat rumbles on" 8123: 7785:"What Problems and Opportunities are Created by Tax Havens?" 5037:) is a diversifier from U.S. corporate tax haven services. 2119:

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

1815:

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

13684:"Google pays €47m in tax in Ireland on €22bn sales revenue" 13337:

Gavin Finch; Hayley Warren; Will Hadfield (27 March 2018).

13043: 12590: 10582: 9489: 9255:

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

7355:"FISCAL PARADISE: FOREIGN TAX HAVENS AND AMERICAN BUSINESS" 7012:"The Global Con Hidden in Trump's Tax Reform Law, Revealed" 6773: 6401:"Irish Taoiseach Leo Varadakar: Ireland is not a Tax Haven" 6084:

What problems and opportunities are created by tax havens?

5743: 5731: 5610: 5112: 5105: 5078: 5030: 4977: 4936: 4886: 4626: 4605: 4595: 4432: 4409: 4372: 4325: 4230: 4188:

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

2987: 2955: 2777: 2761: 2651: 2245: 2226:

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

1853: 1804: 1694: 13578: 13339:"Frankfurt Is the Big Winner in Battle for Brexit Bankers" 11128:"IRISH FUNDS ASSOCIATION: ICAV Breakfast Seminar New York" 9653:"APPENDIX 1 Table 2 : The Missing Profits of Nations" 8054: 7958: 6144:

End of bank secrecy: Evaluation of G20 tax haven crackdown

5944:

Fiscal Paradise: Foreign tax havens and American Business

4612:("OFCs"), a term the IMF used to capture both traditional 2206:

has been used against Ireland by German political leaders;

1956:

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

14607:

Tax Havens: How Globalisation Really Works by Ronen Palen

14003:. Christian Aid. November 2017. p. 3. Archived from 13954:"Death of the "Double Irish Dutch Sandwich"? Not so Fast" 11463: 11235:

Brussels. 30.8.2016 C(2016) 5605 final. Total Pages (130)

10920:"Tax 'trickery' in Ireland: A safe haven you can bank on" 10432: 9913:"New report: is Apple paying less than 1% tax in the EU?" 9095:"Under siege: world leaders take 'tax haven' swipe at us" 8233:"Oxfam says Ireland is a tax haven judged by EU criteria" 7584: 6511:"Ireland is not a Tax Haven – EU Commissioner, Moscovici" 5045:

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

2521:, moved out of Irish Section 110 SPVs and into L–QIAIFs. 1931: 29: 14558:"IRELAND SELECTED ISSUES Section E: The U.S. Tax Reform" 13956:. Taxes Without Borders. 23 October 2014. Archived from 13454:"Google UK employees paid double their Irish equivalent" 12978:

When the Irish State issued a public statement refuting

12827:

Mihir A.Desai; C Fritz Foley; James R. Hines Jr (2006).

11022:. Mason Hayes & Curran Law. May 2016. Archived from 8977:"Man Making Ireland Tax Avoidance Hub Proves Local Hero" 7996:(February 2006). "The demand for tax haven operations". 5916:, ranked by academic citations, over the last 25 years. 4858:

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

2962: 2873:

prevents the Central Bank from sending this data to the

14519: 11672: 9771:"Tax deals raise questions over Ireland's growth spurt" 8665:"One last time on who benefits from corporate tax cuts" 8322:

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

6550:* Ireland joined Panama and Monaco on Brazil blacklist. 6329:

The Hidden Wealth of Nations: The Scourge of Tax Havens

5507:

Qualifying investor alternative investment fund (QIAIF)

5386:

anonymous interviews with Irish corporate tax experts.

4211:

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

2642:

Qualifying investor alternative investment fund (QIAIF)

2129:

The Hidden Wealth of Nations: The Scourge of Tax Havens

14191: 13912:"Brussels in crackdown on 'double Irish' tax loophole" 13817:"U.S. corporations could be saying goodbye to Ireland" 13787:"Intellectual Property Law Solutions to Tax Avoidance" 13525:

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

12718:"Outbreak of 'so whatery' over EU tax haven blacklist" 12686:"Empty OECD 'tax haven' blacklist undermines progress" 11581:

Justine McCarthy; Stephen O’Brien (14 November 2016).

10523: 10431:

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

9209:"US taxpayers growing tired of Ireland's one big idea" 9153:"EDITORIAL: Corporate tax: defending the indefensible" 8849:"Is Ireland a tax haven? European Parliament says yes" 5551:", which tax academics consider to be synomonous with 5172:

of Ireland, Luxembourg and the Netherlands, are rare.

4980:

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

4386:

Lack of effective exchange of information; (with OECD)

2959:

securing funds to build glittering new headquarters."

2820:, including Ireland, opted out of the key Article 12. 1748:. Ireland does not meet the 1998 OECD definition of a 14572:"Donald Trump seeks to slash U.S. corporate tax rate" 14245:"Reform of U.S. International Taxation: Alternatives" 13558: 12169:"Oracle paid just €11m tax on Irish turnover of €7bn" 11552:"Official Statistics and Data Protection Legislation" 11164:"Conversion of a BVI or Cayman Fund to an Irish ICAV" 11067:"Fears over tax leakage via investors' ICAV vehicles" 9708: 9178:"The United States' new view of Ireland: 'tax haven'" 8910:

International Consortium of Investigative Journalists

8303:"Tax Havens: International Tax Avoidance and Evasion" 8219:"Ireland named world's 6th worst corporate tax haven" 8151: 7445:"IDENTIFYING TAX HAVENS AND OFFSHORE FINANCE CENTRES" 4790:(which are linked to quality of talent), and the key 4704:

This 2013 Irish State-written paper then invoked the

2593:, as the full BEPS effect is capitalised on day one. 994:

European Union Common Consolidated Corporate Tax Base

14624:

Is Ireland a tax haven? European Parliament says yes

12356:. EU Parliament Research. December 2017. p. 3. 11447:"Ireland resists closing corporation tax 'loophole'" 10473:"Irish Microsoft firm worth $ 100bn ahead of merger" 9462:

Halpin, Padraic; Humphries, Conor (7 October 2021).

8699:"The desperate inequality behind global tax dodging" 8479:

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

8307:

Table 1. Countries Listed on Various Tax Haven Lists

6860:

Scott Dyreng; Bradley P. Lindsey (12 October 2009).

5448: 4367:

The Irish State, and its advisors, have refuted the

2358:

abandoned GDP/GNP as a statistic to replace it with

1945:; in January 2017 the EU Commissioner for Taxation, 13784: 13527:"Ireland is not – and has never been – a tax haven" 12903: 12567:"Harmful Tax Competition: An Emerging Global Issue" 12151:"Facebook Ireland pays tax of just €30m on €12.6bn" 10598:"When can we expect the next wave of IP onshoring?" 10240:"How do vulture funds exploit Irish tax loopholes?" 10174:"Why would a Vulture Fund own a Children's Charity" 9970: 8537: 7779: 7162:"Global Shadow Banking and Monitoring Report: 2017" 6298:

Tax Havens: International Tax Avoidance and Evasion

6114:

In praise of tax havens: International tax planning

2760:was alerted by an Irish MEP in 2016 to a new Irish 2095:

U.S. Senate Permanent Subcommittee on Investigation

1980:), and detail regarding the Irish State's official 14315: 12609:"Financial Times Lexicon: Definition of tax haven" 11738:"How one country blocks the world on data privacy" 11496:"Tax Sandwich: Ireland's OECD–compliant tax tools" 11246: 10258:bought at bargain basement prices in recent years. 9672: 9203: 8443:Damian Paletta; Kate Linebaugh (15 October 2013). 7745: 7709: 7476: 7474: 7472: 7470: 7468: 7010: 6822: 6513:. Chartered Accountants Ireland. 27 January 2017. 6429: 4672:, which they had published in the State-sponsored 4550: 4530: 4342:The OECD's "Hierarchy of Taxes" pyramid (from the 4257: 2039: 2020: 1741: 11353:"Tax Avoidance and the Irish Balance of Payments" 11279: 11196:"How Ireland became an offshore financial centre" 10310: 10120: 9998: 9714:"Tax Avoidance and the Irish Balance of Payments" 9643: 9641: 9639: 9123: 7665:Figure D: Tax Haven Literature Review: A Typology 7456:Centre for Research on Multinational Corporations 7326:. U.S. Internal Revenue Service. 12 January 1981. 7105:"The United Kingdom's Experience with Inversions" 6367: 4993:, Thomas Wright, "THE EXORBITANT TAX PRIVILEGE", 4421:Harmful Tax Competition: An Emerging Global Issue 4328:tools to avoid all Irish corporate taxation (see 1897:, but on 18 January 2018 said that Ireland was a 1693:Ireland summarises its taxation policy using the 15513: 14242: 14044: 12492: 12254:. Arthur Cox Law Firm. January 2012. p. 3. 12024:"Effective Corporate Tax in Ireland: April 2014" 11735: 11708:Carole Cadwall; Duncan Campbell (2 March 2019). 11639: 11190: 10914: 10382:"Why high-tax locations let tax havens flourish" 10168: 9799: 9092: 8758: 8727: 8659: 8568: 8566: 8445:"Dublin Moves to Block Controversial Tax Gambit" 6683: 6294: 6270: 5738:in its own right, competing with Ireland for US 5441:article highlighting material issues with TCJA. 4837:Global "knowledge hub" for "selling into Europe" 1998:Corporate haven § Corporate tax haven lists 1717:" when told of a new tax scheme to replace the " 14394:"Japan Disproves Fears of Territorial Taxation" 14370: 14368: 13490:"Is Ireland's booming economy just an illusion" 11464:Jesse Drucker; Simon Bowers (6 November 2017). 10409:"New Report on Apple's New Irish Tax Structure" 10380:; Thomas Tørsløv; Ludvig Wier (November 2017). 10341: 10270: 10268: 10266: 9828:"The Growth Effect of 'Contract Manufacturing'" 9461: 9457: 9455: 9435: 9433: 9150: 8628: 8204:. Fora, Sunday Business Post. 15 October 2016. 7465: 7134:"The inversion experience in the US and the UK" 7074: 6464: 5579:Capital Allowances for Intangible Assets (CAIA) 5402: 5394:a boom in U.S. multinationals using the Irish " 5019: 4647:U.S. is the largest beneficiary from tax havens 2648:Qualifying Investor Alternative Investment Fund 14453:"Breaking Down the New U.S. Corporate Tax Law" 14447: 14413:"A Global Perspective on Territorial Taxation" 14088: 12983: 12929:Sébastien Laffitte; Farid Toubal (July 2018). 12859: 12319:"Tax Strategy Group: Irish Corporate Taxation" 11268:profits in 2003 down to 0.005 percent in 2014. 10494: 10402: 10400: 10398: 9940: 9768: 9636: 8877: 8693: 8418:"Weil on Finance: Yes, Ireland Is a Tax Haven" 8381: 8055:Lukas Menkhoff; Jakob Miethe (December 2017). 7874: 7480: 7443:Laurens Booijink; Francis Weyzig (July 2007). 7102: 6988:. Taxnotes International. pp. 1235–1237. 6949: 6322: 5220:(and link it to the wider economic concept of 2887:€13 billion for illegal State aid in 2016 2565:Apple's Q1 2015 Irish restructure, post their 14663: 13603: 13601: 12956: 12950: 12754:"EU puts 17 countries on tax haven blacklist" 11273: 11106:"The ICAV – Maples and Calder Checks the Box" 10563: 10306: 10304: 10302: 9822: 9742: 9609:; Thomas Tørsløv; Ludvig Wier (8 June 2018). 9503: 9234: 9080:"The Nasty Four must show their real colours" 8764:"Ireland a tax haven 'free-riding' on Europe" 8563: 8415: 7922: 6905: 6903: 6901: 6899: 6897: 6895: 6370:"Dáil Éireann debate – Thursday, 23 Nov 2017" 5698:(CAIA) Irish BEPS tool, is also known as the 5653: 5406: 4758:of €190 billion), and larger than total 4514: 4393:No substantial activities (e.g. tolerance of 2466:" to their larger Irish IP–based BEPS tools. 2439:Ireland has received the most U.S. corporate 1670: 14391: 14365: 12576: 12512: 12081:"Effective Corporate Tax calculations: 2.2%" 11608: 11510: 11508: 11376: 10263: 9882: 9479: 9477: 9452: 9430: 8903: 8846: 8797: 8600: 8481:"If Ireland Is Not A Tax Haven, What Is It?" 8276: 8274: 7362:Quarterly Journal of Economics (Harvard/MIT) 7299: 7297: 7295: 6769: 6767: 6765: 6763: 6761: 6759: 6757: 6755: 6623:"Ireland named as world's biggest tax haven" 5022:mean some Irish BEPS tools, such as Apple's 2485:), have made Ireland the 3rd largest global 1942: 14493: 14129:; Thomas Torslov; Ludvig Wier (June 2018). 13143: 12518: 11782: 11347: 10395: 10237: 10222: 9910: 9651:; Thomas Torslov; Ludvig Wier (June 2018). 9573: 9175: 8572: 8124:Petr Jansky; Miroslav Palansky (May 2017). 8079: 7964:"Tax competition with parasitic tax havens" 7544:"Tax Havens and Offshore Financial Centres" 7538: 7412:; Thomas Torslov; Ludvig Wier (June 2018). 7005: 6979: 6977: 6975: 6945: 6943: 6941: 6679: 6677: 6675: 6673: 6616: 6614: 6425: 6423: 6421: 6419: 5841: 5679: 5677: 5675: 5598: 5596: 5184: 4629:flows inflate the haven's GDP; proxies are 2570:IP–asset from Apple Jersey in Q1 2015 (see 14670: 14656: 14520:Michael Erman; Tom Bergin (18 June 2018). 14187: 14185: 14161:Tax havens: How Globalization Really Works 14131:"The Policy Failure of High-Tax Countries" 13598: 13508:"How bankers brought Ireland to its knees" 13472:"Trump visas and Brexit provide tailwinds" 13406:"Capital allowances for intangible assets" 12661: 12269: 12267: 12265: 12201: 10299: 10074: 9878: 9876: 9268:"Is Ireland a tax haven for corporations?" 8752: 8287:. U.S. GAO. 18 December 2008. p. 12. 7954: 7952: 7950: 7549:. University of Birmingham. Archived from 7316: 7314: 6983: 6892: 6729:Tax Havens: How Globalization Really Works 6530: 6526: 6524: 6460: 6458: 6432:"OECD Chief: 'Ireland is not a tax haven'" 6250:Tax Havens: How Globalization Really Works 6057:Tax competition with parasitic tax havens 5871: 5768: 5766: 5502:Corporation tax in the Republic of Ireland 5332:Corporate haven § U.S. as BEPS winner 5062: 4549:, research papers on tax havens, by other 4481: 4226:EU Commission's outline of Apple's hybrid– 4199:effective tax rate is consistent with the 2784:suppressed data to hide Apple's identity. 2334:who are U.S.–controlled). Eurostat (2015). 2106:Tax Havens: How Globalization Really Works 1796: 1759:(BEPS) tools give some foreign corporates 1677: 1663: 14192:Qing Hong; Michael Smart (January 2010). 13928: 13611:; Anna Gumpert; Monika Schnitzer (2016). 13330: 12880: 12324:. October 2011. p. 3. Archived from 12016: 11862:. IDA Ireland. March 2015. Archived from 11825:"Ireland Trade and Statistical Note 2017" 11819: 11817: 11792:; Anna Gumpert; Monika Schnitzer (2016). 11505: 11184: 11041: 10975: 10736: 10654:. Davy Stockbrokers. 2015. Archived from 10519: 10517: 10515: 10490: 10488: 10486: 10274: 9851: 9704: 9702: 9700: 9474: 9328:"Dail Eireann Oireachtas Debates: Search" 8791:"Tax haven blacklisting in Latin America" 8271: 7900: 7870: 7868: 7681: 7679: 7677: 7675: 7673: 7595:Tax Havens and Offshore Financial Centres 7534: 7532: 7530: 7506: 7292: 7262: 7260: 7240: 7214: 7001: 6999: 6879: 6752: 6715: 6713: 6586: 6505: 6503: 6501: 6499: 6497: 5801: 5799: 5622: 5620: 4705: 4383:No or nominal tax on the relevant income; 2982:that are US–controlled). Eurostat (2015). 2545:Profitability of U.S. subsidiaries (2015 2526: 2073:Institute on Taxation and Economic Policy 1186:Institute on Taxation and Economic Policy 14422: 14335: 13903: 13762:World Intellectual Property Organization 13025: 13023: 12636: 12488: 12486: 12394: 12392: 12390: 12125: 11854: 11852: 11633: 11490: 11488: 11403: 11401: 11240: 11098: 11080: 10870: 10649:"QIAIFs Davy Stockbrokers Fund Services" 10557: 10539: 10529:"6 ways to fix the tax system post TCJA" 10426: 10424: 10422: 10372: 10370: 10056: 10054: 9439: 8300: 8147: 8145: 7984: 7982: 7918: 7916: 7722:The New Palgrave Dictionary of Economics 7580: 7578: 7576: 7574: 7192: 7190: 6972: 6938: 6855: 6853: 6851: 6670: 6621:Reporter, Peter O'Dwyer (14 June 2018). 6620: 6611: 6416: 6363: 6361: 5695:Capital Allowances for Intangible Assets 5672: 5593: 5347:capital allowances for intangible assets 5267: 5252: 5125:capital allowances for intangible assets 4949:capital allowances for intangible assets 4861: 4846: 4768: 4740: 4693: 4682: 4244: 4237:based on private rulings from the Irish 4221: 2966: 2840: 2789:capital allowances for intangible assets 2715: 2630:Review of Ireland's Corporation Tax Code 2576:capital allowances for intangible assets 2552: 2540: 2417: 2406:Capital Allowances for Intangible Assets 2318: 1881: 1768: 1761: 1700: 1688: 14410: 14343:"CORPORATE INVERSIONS: A POLICY PRIMER" 14182: 13854: 13850: 13848: 13701: 13699: 13639: 13118: 13116: 13114: 12922: 12262: 12179: 12161: 11947: 11945: 11943: 11441: 11439: 11166:. William Fry Law Firm. 1 October 2015. 11059: 10809: 10807: 10732: 10730: 10624: 10029: 9964: 9873: 9738: 9736: 9734: 9082:. International Tax and Public Finance. 8928: 8926: 8815: 8411: 8409: 8359: 8357: 8339: 8337: 8317: 8315: 7947: 7438: 7436: 7434: 7432: 7430: 7311: 7156: 7154: 7127: 7125: 7098: 7096: 7094: 7070: 7068: 7066: 6705:It is the "captured state", over again. 6651: 6649: 6521: 6455: 5763: 4690:International Financial Services Centre 4349: 4329: 4213:International Financial Services Centre 2780:transaction in history in Q1 2015, the 2589:, but at a much greater scale than the 2308: 15514: 14296: 14158:; Christian Chavagneux (1 July 2011). 13827: 13809: 13681: 13660: 13618:The Review of Economics and Statistics 13139: 13137: 12962:"International GNI to GDP Comparisons" 12671:. Cambridge English Dictionary. 2018. 12601: 12420:Economic and Social Research Institute 12143: 11814: 11799:The Review of Economics and Statistics 11009: 10673: 10607: 10512: 10483: 10467: 10465: 10463: 10437:European United Left–Nordic Green Left 10406: 10142: 10114: 9697: 9077: 9032: 9028: 9026: 8538:Economist Editorial (8 October 2015). 8500: 8472: 8068:Table A1: Tax havens full list:IRELAND 8064:German Institute for Economic Research 7865: 7775: 7773: 7670: 7647: 7645: 7643: 7641: 7527: 7404: 7402: 7400: 7398: 7396: 7394: 7257: 7047: 7045: 7043: 7041: 7039: 7037: 7035: 6996: 6843:otherwise-similar large U.S. companies 6818: 6816: 6710: 6582: 6580: 6578: 6576: 6494: 6368:Oireachtas Record (23 November 2017). 5796: 5617: 4169: 14651: 14602:OECD Global Forum on Tax Transparency 14404: 14385: 14101: 13778: 13745: 13713: 13429: 13412: 13020: 12829:"The Demand for Tax Haven Operations" 12776:"Ireland labelled a tax "black hole"" 12543:. Oxfam. 30 June 2017. Archived from 12483: 12387: 12311: 12241: 12094: 12033: 11936:. IMK Institute Berlin. January 2017. 11878: 11849: 11485: 11457: 11398: 11370: 11341: 11308: 11170: 11002:. Grant Thornton. 30 September 2015. 10761: 10709: 10419: 10367: 10051: 9992: 9800:Michael Halligan (16 February 2015). 9547: 9527: 9197: 8721: 8225: 8194: 8142: 7979: 7962:; John D. Wilson (6 September 2009). 7913: 7813: 7811: 7809: 7807: 7741: 7739: 7737: 7735: 7705: 7703: 7571: 7345: 7343: 7341: 7339: 7337: 7335: 7333: 7187: 7077:"How Tax Reform solved UK inversions" 6848: 6358: 5149:("CbCr") which would effectively end 4730: 2963:US multinational companies in Ireland 2848:("CBI") regulates QIAIFs. When Irish 2635: 2628:and author of the Irish State's 2017 1795:Ireland's situation is attributed to 15033:New international division of labour 14597:Tax Justice Network: Ireland Section 14560:. IMF. 11 June 2018. pp. 27–33. 14469: 14441: 14138:National Bureau of Economic Research 13899:. McKinsey & Company. June 2017. 13845: 13696: 13640:Weckler, Adrian (29 November 2017). 13613:"Multinational Firms and Tax Havens" 13190:. thejournal.ie. 26 September 2016. 13159: 13111: 12732: 12710: 12688:. Tax Justice Network. 26 June 2017. 12343: 12029:. Department of Finance. April 2014. 11940: 11905:. Revenue Commissioners. April 2017. 11892: 11794:"Multinational Firms and Tax Havens" 11436: 11419: 11216: 11120: 10989: 10835:. thejournal.ie. 10 September 2016. 10804: 10782: 10727: 10456:. Revenue Commissioners. April 2017. 10443: 10389:National Bureau of Economic Research 10231: 10121:Jack Horgan-Jones (8 January 2017). 9731: 9657:National Bureau of Economic Research 9618:National Bureau of Economic Research 9169: 9093:Gavin McLoughlin (29 January 2019). 9042:International Tax and Public Finance 8923: 8793:. Tax Justice Network. 6 April 2017. 8728:Gráinne Ní Aodha (28 January 2018). 8634:"'Cheating' Ireland, muddled Europe" 8509:"Tax avoidance: The Irish inversion" 8406: 8354: 8334: 8312: 8177: 8021: 7827:"Which countries become tax havens?" 7427: 7418:National Bureau of Economic Research 7151: 7122: 7091: 7063: 6984:Athanasiou, Amanda (19 March 2018). 6786:National Bureau of Economic Research 6646: 5971:The demand for tax haven operations 5849:1997 Irish Tax and Consolidated Acts 5016:effect of U.S. Tax Cuts and Jobs Act 4908:In 2016, U.S. corporate tax expert, 4852:Only U.S. multinationals use Ireland 4592:was one of the first to use the term 4551:§ Leaders in tax haven research 4531:§ Leaders in tax haven research 4258:§ Leaders in tax haven research 4235:two branches inside a single company 4233:tax structure in Ireland, that used 4146:on Apple as one-fifth of Irish GDP); 2816:was signed by 70 jurisdictions. The 2739:There is evidence Ireland meets the 2338:Ireland ranks in all non-political " 2040:§ Leaders in tax haven research 2021:§ Leaders in tax haven research 1895:did not consider Ireland a tax haven 1893:said on the 24 January 2017, the EU 1742:§ Leaders in tax haven research 15532:Taxation in the Republic of Ireland 13990: 13972: 13946: 13855:Beesley, Authur (31 January 2018). 13552:Central Statistics Office (Ireland) 13500: 13408:. Irish Revenue. 15 September 2017. 13144:O'Brien, Carl (26 September 2018). 13134: 12897: 12495:"The OECD Initiative on Tax Havens" 12422:Review. p. 403. Archived from 12121:. Bloomberg News. 1 September 2016. 11556:Central Statistics Office (Ireland) 11323:Central Statistics Office (Ireland) 10460: 10094: 9151:Times Editorial (2 December 2017). 9023: 8622: 8436: 8375: 7770: 7638: 7391: 7075:William McBride (14 October 2014). 7032: 6919:. 10 September 2018. Archived from 6813: 6693:. Palgrave Macmillan. p. 187. 6573: 6563:"Revenue: Double Taxation Treaties" 6001:Which countries become tax havens? 5543:Ireland has also been labelled an " 5325: 5174: 4880:Central Statistics Office (Ireland) 4428: 4318:, Bloomberg View (11 February 2014) 2879:Central Statistics Office (Ireland) 2776:". When Apple executed the largest 2727:(l) PwC (Ireland) Managing Partner 1827:"). A reliance on U.S. corporates ( 1789: 13: 14411:Dittmer, Philip (10 August 2012). 14297:Whelan, Sean (12 September 2018). 14268:. Tax Foundation. 27 October 2014. 14243:Jane G. Gravelle (1 August 2017). 12869:The Quarterly Journal of Economics 12493:James K. Jackson (11 March 2010). 11919:. thejournal.ie. 9 September 2016. 11837:from the original on 10 April 2018 11736:Nicholas Vincour (24 April 2019). 11516:"Ireland as a domicile for QIAIFs" 11180:. Bloomberg News. 28 October 2013. 11051:. Irish examiner. 22 August 2016. 10311:Jack Horgan-Jones (29 July 2018). 9999:Jack Horgan-Jones (4 March 2018). 9769:Vincent Boland (9 December 2014). 8416:Jonathan Weil (11 February 2014). 8301:Gravelle, Jane (15 January 2015). 7804: 7732: 7700: 7494:The Quarterly Journal of Economics 7330: 7307:. France 24 News. 18 January 2018. 6777:; Thomas Wright (September 2018). 6465:Vanessa Houlder (September 2017). 5288:, in a post-TCJA interview in the 5052: 4919:), and 70% of top 50 revenue (see 4711:The following is from a June 2018 4478:imply the U.S. may be the reason. 14: 15553: 14677: 14590: 14392:TF Editorial (13 November 2012). 14349:. 24 October 2016. Archived from 14140:, Working Papers. pp. 44–49. 13741:. thejournal.ie. 15 October 2016. 13709:. Finfacts.ie. 30 September 2013. 13682:Bowers, Simon (4 November 2016). 12989:""Ireland is not a tax haven"..." 12584:"Towards Global Tax Co-operation" 11609:Dan MacGuill (4 September 2016). 11501:. Mason Hayes & Curran. 2014. 10681:"Establishing a QIAIF in Ireland" 9971:Donal O'Donovan (18 March 2018). 9378:. 18 October 2017. Archived from 9348:. 6 December 2017. Archived from 9235:Cillian Doyle (21 January 2016). 8305:. Cornell University. p. 4. 8030:"Piercing the Veil of Tax Havens" 7691:Federal Reserve Bank of St. Louis 5897:Federal Reserve Bank of St. Louis 5817:OECD BEPS Multilateral Instrument 5700: 5403:§ Hines–Rice 1994 definition 5395: 5350: 5128: 5023: 5020:§ Technical issues with TCJA 4641:The Hines–Rice paper showed that 4389:Lack of transparency; (with OECD) 2705: 1001:Global minimum corporate tax rate 15494: 15484: 15483: 14694: 14564: 14550: 14532: 14513: 14487: 14309: 14290: 14272: 14258: 14236: 14215:10.1016/j.euroecorev.2009.06.006 14144: 14119: 14082: 14064: 14026: 13889: 13869: 13731: 13675: 13654: 13633: 13537: 13518: 13482: 13464: 13446: 13398: 13380: 13359: 13309: 13291: 13270: 13252: 13234: 13216: 13198: 13180: 13093: 13071: 13054: 12996: 12972: 12853: 12820: 12791: 12768: 12746: 12692: 12678: 12559: 12533: 12462: 12441: 12363: 12293: 12111: 12104:. Bloomberg News. October 2013. 12073: 11998: 11976: 11967: 11923: 11909: 11860:"Winning FDI 2015–2019 Strategy" 11755: 11729: 11701: 11666: 11602: 11574: 11544: 11377:Cliff Taylor (8 November 2017). 11156: 10954: 10933: 10908: 10890: 10871:Mulligan, John (6 August 2016). 10864: 10842: 10825: 10641: 10637:. Dillon Eustace. November 2015. 10632:"A Guide to Investing in QIAIFs" 10342:Michael McAleer (29 July 2018). 10335: 10216: 10196: 10162: 10023: 9934: 9904: 9845: 9816: 9793: 9762: 9666: 9611:"The Missing Profits of Nations" 9599: 9579:"Ireland Exports its Leprechaun" 9567: 9497: 9412: 9394: 9364: 9334: 9320: 9290: 9260: 9228: 9144: 9117: 9086: 9078:Weyzig, Francis (October 2017). 9071: 8878:Colm Ó Mongáin (26 March 2019). 7888:Journal of Economic Perspectives 7790:Oxford Review of Economic Policy 7756:Journal of Economic Perspectives 7414:"The Missing Profits of Nations" 7353:; Eric M. Rice (February 1994). 6881:10.1111/j.1475-679X.2009.00346.x 6833:Journal of Economic Perspectives 6232:(with at least 300 citations on 6208:Journal of Economic Perspectives 6182:Journal of Economic Perspectives 6089:Oxford Review of Economic Policy 5858: 5831: 5822: 5819:("MLI") on the 24 November 2016. 5809: 5665:The TCJA system is described as 5465: 5451: 4997:Working Papers (September 2018). 4668:co-wrote a paper with the Irish 4521:Tax haven § Tax haven lists 2893:as such data is also protected. 2756:When the Irish Finance Minister 2352:base erosion and profit shifting 2084:Government Accountability Office 1994:Tax haven § Tax haven lists 1757:base erosion and profit shifting 1644: 1632: 466:Base erosion and profit shifting 36: 14695: 14089:Markus Meinzer (13 July 2018). 14052:"BEPS Project Background Brief" 13661:Ingram, David (18 April 2018). 13574:. New York City. 21 March 2021. 13442:. Irish Revenue. February 2018. 13079:"Irish tax haven label 'wrong'" 13064:. thejournal.ie. 13 June 2018. 13004:"Tax havens benefits spelt out" 12416:Department of Finance (Ireland) 12401:Department of Finance (Ireland) 12050:. November 2014. Archived from 12008:. thejournal.ie. 13 June 2018. 11768:"Who shifts profits to Ireland" 11432:. SquirePattonBoggs. July 2017. 11282:The International Trade Journal 10238:Joe Brennan (17 October 2016). 9509:"Who shifts profits to Ireland" 9304:TD. August 2013. Archived from 9274:TD. 29 May 2013. Archived from 9009: 8991: 8969: 8947: 8897: 8871: 8840: 8783: 8687: 8653: 8594: 8531: 8382:Jim Tankersley (10 June 2018). 8294: 8257: 8243: 8221:. journal.ie. 12 December 2016. 8211: 8117: 8073: 8048: 7615: 7103:Kyle Pomerleau (5 April 2016). 6727:; Christian Chavagneux (2009). 6555: 6430:Hugh O'Connell (23 July 2013). 6248:; Christian Chavagneux (2009). 5864:The paper lists tax havens as: 5779: 5753: 5724: 5715: 5686: 5659: 5654:§ Source of contradictions 5642: 5629: 5407:§ Source of contradictions 5272:OECD "worldwide tax" countries. 4666:Department of Finance (Ireland) 2712:Tax haven § Captured state 1856:), has seen tax-law firms, and 1807:tools, in the world. The U.S. 244:Optimal capital income taxation 14252:Congressional Research Service 13754:WIPO IP Facts and Figures 2017 13042:. 17 October 2017 – via 12502:Congressional Research Service 10407:Fowler, Naomi (25 June 2018). 9852:Editorial (15 December 2017). 9743:Zachary Mider (1 March 2017). 9712:; Cole Frank (25 April 2018). 9659:, Working Papers. p. 31. 8983:. Bloomberg. 28 October 2013. 8847:Cliff Taylor (28 March 2019). 8347:. thejournal.ie. 31 May 2013. 8152:Professor Jim Stewart (2016). 7923:Richard Rubin (10 June 2018). 7420:, Working Papers. p. 31. 7053:"Ireland's Top 1000 Companies" 6867:Journal of Accounting Research 6779:"THE EXORBITANT TAX PRIVILEGE" 6393: 6306:Congressional Research Service 6036:Quarterly Journal of Economics 5949:Quarterly Journal of Economics 5558: 5537: 5092:Ireland's replacement for the 4337:rates of other EU–28 countries 2360:Modified gross national income 2350:" of tax havens. The level of 2088:Congressional Research Service 1943:§ EU 2017 tax haven lists 1324:List of countries by tax rates 1: 12847:10.1016/j.jpubeco.2005.04.004 11886:"IDA Ireland Competitiveness" 11764:Irish Fiscal Advisory Council 11525:. August 2016. Archived from 11294:10.1080/08853908.2017.1356250 10594:Irish Fiscal Advisory Council 9440:Alderman, Liz (8 July 2021). 8904:Simon Bowers (4 March 2019). 8825:. DutchNews.nl. 27 March 2019 8601:Lucinda Shen (14 July 2016). 8573:Aidan Regan (25 April 2019). 8012:10.1016/j.jpubeco.2005.04.004 7860:Page 1067: List of Tax Havens 7848:10.1016/j.jpubeco.2009.07.005 6950:Kyle Pomerleau (3 May 2018). 6351: 5815:The U.S. refused to sign the 5205:Tax Cuts and Jobs Act of 2017 5203:U.S. Perspective I. Pre the 5057: 4935:). This is because Ireland's 4795:Global Competitiveness Report 4737:Global Competitiveness Report 4583:Zucman–Tørsløv–Wier 2018 list 4378:as the consensus definition: 4356:Tax havens § Definitions 2626:Irish Fiscal Advisory Council 2598:Tax Cuts and Jobs Act of 2017 2294: 2217:("IMF") listed Ireland as an 2202:In Germany, the related term 1966:Tax Cuts and Jobs Act of 2017 1809:Tax Cuts and Jobs Act of 2017 749:Natural resources consumption 14503:Council on Foreign Relations 13785:Andrew Blair-Stanek (2015). 12218:. March 2013. Archived from 11357:Council on Foreign Relations 10223:Emma Clancy (30 July 2016). 9911:Alex Cobham (28 June 2018). 9883:Simon Bowers (29 May 2013). 9718:Council on Foreign Relations 9620:, Working Papers. p. 25 9583:Council on Foreign Relations 9176:John Holden (January 2017). 8094:. p. 11. Archived from 7422:Appendix Table 2: Tax Havens 6531:Sujata Rao (20 March 2017). 5746:reported that most prior UK 5524:United States as a tax haven 5433:Council on Foreign Relations 5147:country-by-country reporting 5119:" by Nobel Prize economist, 4931: 4921: 4658:Council of Economic Advisors 4525:Tax haven § Definitions 4262:effective corporate tax rate 4193:effective corporate tax rate 4164: 2567:€13 billion EU tax fine 2364: 2002:Ireland has been labelled a 1958:Council of Economic Advisors 1878:Tax haven § Definitions 1836: 1831:), is a concern in Ireland. 1797:§ Political compromises 1792:, fostering tax strategies. 599:United States as a tax haven 7: 14751:Environmental globalization 14726:Anti-globalization movement 14437:and TaxNotes International. 12834:Journal of Public Economics 12617:. June 2018. Archived from 8185:"Offshore Shell Games 2017" 8163:. p. 3. Archived from 7999:Journal of Public Economics 7972:Journal of Public Economics 7835:Journal of Public Economics 7799:Table 1: List of Tax Havens 6661:International Monetary Fund 6334:University of Chicago Press 6062:Journal of Public Economics 6006:Journal of Public Economics 5976:Journal of Public Economics 5890: 5789:vote is not binding on the 5444: 5123:), with Ireland's expanded 5108:tools increased materially; 4706:§ OECD 1998 definition 4645:. Hines' insight that the 4452:definition of a "tax haven" 4376:definition of a "tax haven" 4371:label by invoking the 1998 4324:can be combined with Irish 4215:with ETRs of 0–2.5% (see " 2904:quoted Section 815A of the 2749:giving Apple a tax rate of 2397:did), or to Malta with the 2324:Dominance of U.S. companies 2303: 2239:holy grail of tax avoidance 2215:International Monetary Fund 2059:International Monetary Fund 1709:(2011–2017), told an Irish 10: 15558: 14899:Offshore financial centres 12593:. April 2000. p. 17. 11888:. IDA Ireland. March 2018. 10985:. Davy Stockbrokers. 2014. 10737:Mark Paul (5 March 2018). 10275:Mark Paul (28 June 2018). 9019:. journal.ie. 23 May 2013. 8092:City, University of London 8066:, DIW Berlin. p. 41. 7233:10.1038/s41598-017-06322-9 7171:. 5 March 2018. p. 30 6587:Mark Paul (13 June 2018). 5885: 5847:Under Section 291A of the 5650:"exorbitant tax privilege" 5368:Assessment of GILTI on an 5329: 5261: 5104:in 2015, the use of Irish 4840: 4734: 4694:§ Effective tax rates 4683:§ Effective tax rates 4610:offshore financial centres 4518: 4515:Hines–Rice 1994 definition 4500:Ireland is not a tax haven 4438:Subsequent definitions of 4353: 4173: 2927:, and public scrutiny via 2709: 2639: 2530: 2312: 2139:The main financial media: 1991: 1875: 1871: 1769:§ Effective tax rates 1762:§ Effective tax rates 513:Offshore financial centres 403:Repatriation tax avoidance 15479: 15437: 15312: 15247: 15164: 15155: 15082: 14919: 14840: 14833: 14713: 14685: 10433:"Apple's Irish Tax Deals" 9298:"Is Ireland a tax haven?" 9054:10.1007/s10797-012-9250-z 8133:United Nations University 7386:percent of tax haven GDP. 7169:Financial Stability Forum 6663:. June 2018. p. 20. 6657:"Ireland:Selected Issues" 6295:Jane G. Gravelle (2015). 6155:American Economic Journal 6133:Qing Hong, Michael Smart 5545:offshore financial centre 5311:company are less obvious" 5257: 5222:U.S. exorbitant privilege 5127:("CAIA") BEPS tool (the " 4775:University College Dublin 4688:"Second, the role of the 4444:offshore financial centre 4330:§ Domestic tax tools 4153:to a "territorial" model; 4120: 2972:Dominance of US companies 2800:). In February 2018, the 2782:Central Statistics Office 2512:upgraded the little-used 2220:offshore financial centre 2211:Financial Stability Forum 2177:G20 economy, Brazil, who 1987: 1936:offshore financial centre 978:Financial transaction tax 68:Property tax equalization 14741:Democratic globalization 14202:European Economic Review 14166:Cornell University Press 10030:Roundup (4 March 2018). 9033:Weyzig, Francis (2013). 8326:. US Senate. p. 3. 7695:Tax Havens by Most Cited 6733:Cornell University Press 6254:Cornell University Press 6227: 6125:European Economic Review 5772:Ireland was listed as a 5748:corporate tax inversions 5564:The 0% rate is from the 5530: 5218:exorbitant tax privilege 5185:Source of contradictions 4899:corporate tax inversions 4625:Distortion of GDP/GNP. 4256:Two of the world's main 4180:The Irish State refutes 2871:Central Bank Secrecy Act 2668:Central Bank Secrecy Act 2610:U.S. corporate tax rates 2596:Experts expect the U.S. 2174:Some leading economists; 1329:Tax revenue to GDP ratio 988:Currency transaction tax 569:Liechtenstein tax affair 15522:Corporate tax avoidance 15023:Investor-state disputes 14976:Illicit financial flows 14820:Political globalization 14768:Global financial system 14458:Harvard Business Review 14381:. IMF. 2013. p. 4. 12939:CESifo Economic Studies 12524:"History of Tax Havens" 11772:University College Cork 11770:. Economic Incentives, 10500:"Tax Reform: Round One" 9745:"Tracking Tax Runaways" 9517:University College Cork 6374:House of the Oireachtas 5774:manufacturing tax haven 5513:Single malt arrangement 5509:Irish tax-free vehicles 5487:Criticism of Apple Inc. 5291:Harvard Business Review 5192:Financial Secrecy Index 5063:Apparent contradictions 4482:EU 2017 tax haven lists 4472:Financial Secrecy Index 2976:Gross Operating Surplus 2867:Central Bank of Ireland 2860:Tax haven investigator 2846:Central Bank of Ireland 2802:Central Bank of Ireland 2774:put on the green jersey 2672:Central Bank of Ireland 2660:Central Bank of Ireland 2510:Central Bank of Ireland 2356:Central Bank of Ireland 2328:Gross Operating Surplus 1728:has been labelled as a 1715:put on the green jersey 1705:Irish Finance Minister 1036:Permanent establishment 1031:Exchange of Information 534:Financial Secrecy Index 185:Medical savings account 15527:International taxation 15364:Christopher Chase-Dunn 15132:Primitive accumulation 14815:Military globalization 14746:Economic globalization 14731:Cultural globalization 14057:. OECD. January 2017. 13594:. Cork. 16 April 2021. 13425:. Irish Revenue. 2010. 12526:. History and Policy. 10690:. 2014. Archived from 10620:. KPMG. November 2015. 10615:"KPMG Ireland: QIAIFs" 10525:Ben Harris (economist) 8161:Trinity College Dublin 7765:Table 1: 52 Tax Havens 7687:"IDEAS/RePEc Database" 7141:HM Revenue and Customs 6801:Cite journal requires 6280:. Palgrave Macmillan. 5635:Both the IMF, and the 5497:Criticism of Microsoft 5425: 5323: 5273: 5077:Ireland's most famous 5026:, have been enhanced. 5000: 4974: 4871: 4859: 4812: 4778: 4750: 4747:Trinity College Dublin 4728: 4321: 4307: 4260:, estimated Ireland's 4253: 4242: 4134:From the above table: 2983: 2883:Central Statistics Act 2857: 2839: 2736: 2731:(r), architect of the 2562: 2550: 2527:Green Jersey BEPS tool 2452:contract manufacturing 2436: 2346:" for tax havens and " 2335: 2292: 2093:The 2013 Levin–McCain 2035:(2013, 2014 and 2018); 1902: 1722: 1698: 931:Vehicle miles traveled 550:Ireland as a tax haven 364:Private tax collection 15542:Offshore magic circle 14578:. 27 September 2017. 13984:The Irish Independent 13373:. 28 September 2017. 12913:University of Chicago 12405:Revenue Commissioners 11476:A key architect was 10796:. 30 September 2016. 10576:Department of Finance 10551:Department of Finance 10533:Brookings Institution 7631:. 13 September 2018. 6567:Revenue Commissioners 6409:. 13 September 2013. 6067:93 (11–12) 1261–1270 5637:Conduit and Sink OFCs 5519:Panama as a tax haven 5492:Criticism of Facebook 5411: 5305: 5271: 5253:Tax Cuts and Jobs Act 5233:1994 Hines–Rice paper 5196:secrecy jurisdictions 5160:Tax haven economist, 5155:German Lizenzschranke 5047:offshore magic circle 4982: 4961: 4953:intellectual property 4865: 4850: 4799: 4772: 4744: 4717: 4670:Revenue Commissioners 4590:1994 Hines–Rice paper 4543:1994 Hines–Rice paper 4429:§ External links 4395:brass plate companies 4362:tax haven definitions 4344:Department of Finance 4308: 4290: 4248: 4239:Revenue Commissioners 4225: 2970: 2914:Department of Finance 2902:Revenue Commissioners 2891:Revenue Commissioners 2875:Revenue Commissioners 2844: 2822: 2719: 2688:Offshore magic circle 2556: 2544: 2479:Debt–based BEPS tools 2421: 2377:intellectual property 2348:quantitative measures 2322: 2278: 2068:, and Ireland itself; 2055:Conduit and Sink OFCs 2031:(2008 and 2009), and 1934:listed Ireland as an 1917:in February 1994, to 1885: 1858:offshore magic circle 1790:§ Captured state 1704: 1692: 604:Panama as a tax haven 556:Ireland v. Commission 524:Conduit and sink OFCs 519:Offshore magic circle 440:Unreported employment 15429:Immanuel Wallerstein 15090:Capital accumulation 14956:Endangered languages 14451:(26 December 2017). 12646:. Collins Dictionary 12407:) (September 2013). 12303:. 29 December 2017. 12087:. 14 February 2014. 11990:. 14 December 2016. 11866:on 15 September 2017 11677:(13 February 2015). 11643:(11 November 2015). 11073:. 26 February 2017. 10997:"Irish SPV Taxation" 10553:. 21 September 2017. 10477:Sunday Business Post 10318:Sunday Business Post 10209:Sunday Business Post 10172:(24 November 2016). 10128:Sunday Business Post 10006:Sunday Business Post 9302:Richard Boyd Barrett 8961:. 17 November 2017. 8632:(2 September 2016). 7902:10.1257/jep.28.4.121 6923:on 11 September 2018 6011:93 (9–10) 1058–1068 5588:leprechaun economics 5547:" (OFC) and also a " 5372:basis rather than a 5349:scheme (i.e Apple's 5170:corporate tax havens 5117:leprechaun economics 4792:World Economic Forum 4618:corporate tax havens 4616:and emerging modern 4468:secrecy jurisdiction 4350:OECD 1998 definition 4144:leprechaun economics 2942:Cambridge University 2818:corporate tax havens 2764:tool to replace the 2572:leprechaun economics 2537:Leprechaun economics 2309:Global U.S. BEPS hub 2027:(1994, 2007, 2010), 1819:), or Ireland (e.g. 1786:corporate tax system 1600:United Arab Emirates 1342:Individual Countries 1051:Foreign revenue rule 843:Inheritance (estate) 562:Leprechaun economics 15501:Business portal 15060:Transnational crime 14966:Forced displacement 14951:Economic inequality 14825:Trade globalization 14721:Alter-globalization 14113:Matheson (law firm) 14095:Tax Justice Network 14040:. 16 November 2017. 13917:The Financial Times 13841:. 30 November 2017. 13512:The Financial Times 13107:. 25 November 2013. 13012:. 4 November 2009. 13009:The Financial Times 12966:Economic Incentives 12905:Dhammika Dharmapala 12784:. 19 January 2018. 12760:. 8 December 2017. 12724:. 7 December 2017. 12476:. 2 February 2016. 12157:. 29 November 2017. 12048:Tax Justice Network 11649:Tax Justice Network 11532:on 12 December 2017 11523:Matheson (law firm) 11453:. 10 November 2017. 11415:. 29 November 2016. 11413:Matheson (law firm) 11316:"CSO Press Release" 11200:Tax Justice Network 10697:on 22 February 2016 10688:Matheson (law firm) 10413:Tax Justice Network 9917:Tax Justice Network 9832:Economic Incentives 9513:Economic Incentives 9330:. 20 December 2018. 8940:. 13 January 2018. 8697:(8 November 2017). 8670:The Washington Post 8663:(22 October 2017). 8450:Wall Street Journal 8239:. 28 November 2017. 7930:Wall Street Journal 7842:(9–10): 1058–1068. 7819:Dhammika Dharmapala 7781:Dhammika Dharmapala 7452:Tax Justice Network 7368:(1). Archived from 7276:. 25 September 2017 7225:2017NatSR...7.6246G 7009:(6 February 2019). 6569:. 3 September 2018. 6486:Tax Justice Network 6484:Alex Cobham of the 6098:Dhammika Dharmapala 6015:Dhammika Dharmapala 5917: 5787:European Parliament 5482:Criticism of Google 5338:corporate tax haven 5213:aggregate worldwide 5166:corporate tax haven 5069:corporate tax haven 5024:§ Green Jersey 4957:IP–Based BEPS tools 4895:U.K. transformation 4491:list from CORPNET. 4476:Tax Justice Network 4456:Tax Justice Network 4448:corporate tax haven 4415:Tax haven academic 4209:IP–based BEPS tools 4207:"), as well as the 4170:Effective tax rates 3915:Peninsula Petroleum 3810:Kingston Technology 3768:Abbott Laboratories 3664:Mallinckrodt Pharma 3346:Smurfit Kappa Group 3040: 3037: 2850:public tax scandals 2812:The June 2017 OECD 2787:Noonan changed the 2772:), he was told to " 2448:IP–based BEPS tools 2389:BEPS tool (e.g. as 2373:IP–based BEPS tools 2326:: Irish corporate 2192:list of tax havens. 2186:European Parliament 2149:Wall Street Journal 2029:Dhammika Dharmapala 2008:corporate tax haven 1926:In April 2000, the 1891:EU Tax Commissioner 1734:corporate tax haven 1639:Business portal 1334:Tax rates in Europe 1204:Tax Justice Network 1150:Dhammika Dharmapala 653:Airport improvement 461:Transfer mispricing 252:Distribution of Tax 24:Part of a series on 15537:Offshore law firms 15274:Andre Gunder Frank 15048:Race to the bottom 15038:North–South divide 14756:Global citizenship 14481:The Irish Examiner 14347:Wharton University 14317:John D. FitzGerald 14232:on 29 August 2018. 14115:. 8 November 2017. 13986:. 9 November 2014. 13823:. 17 January 2018. 13609:James R. Hines Jr. 13305:. 31 January 2018. 13212:. 29 January 2018. 12891:10.1093/qje/qjt012 12706:. 5 December 2017. 12522:(1 October 2009). 11790:James R. Hines Jr. 11250:(30 August 2016). 11248:Margrethe Vestager 11233:. 30 August 2016. 11140:on 2 December 2017 11092:Walkers (law firm) 10856:. 4 October 2016. 9804:. FinFacts Ireland 9446:The New York Times 8463:primary resident: 7994:James R. Hines Jr. 7823:James R. Hines Jr. 7751:"Treasure Islands" 7747:James R. Hines Jr. 7711:James R. Hines Jr. 7517:10.1093/qje/qjt012 7351:James R. Hines Jr. 7203:Scientific Reports 7018:The New York Times 6828:"Treasure Islands" 6824:James R. Hines Jr. 6217:James R. Hines Jr. 6163:Niels Johannesen, 6041:128 (3) 1321–1364 5989:James R. Hines Jr. 5958:James R. Hines Jr. 5911: 5609:EU introduced the 5515:IP-based BEPS tool 5427:In February 2019, 5420:James R. Hines Jr. 5374:country-by-country 5274: 5241:James R. Hines Jr. 4910:James R. Hines Jr. 4872: 4860: 4779: 4751: 4731:Unique talent base 4577:(2008, 2009), and 4539:major 7 tax havens 4535:James R. Hines Jr. 4505:On 27 March 2019, 4417:James R. Hines Jr. 4304:" (30 August 2016) 4298:Margrethe Vestager 4266:James R. Hines Jr. 4254: 4250:Margrethe Vestager 4243: 4217:effective tax rate 3038: 3035: 2984: 2974:: Irish corporate 2934:In February 2019, 2858: 2824:Global legal firm 2793:IP–based BEPS tool 2791:scheme rules, the 2737: 2636:Domestic tax tools 2624:, Chairman of the 2563: 2551: 2487:Shadow Banking OFC 2437: 2412:effective tax rate 2336: 2086:, and 2015 by the 2025:James R. Hines Jr. 1903: 1864:, and 5th largest 1862:Shadow Banking OFC 1723: 1699: 1240:Eight per thousand 1155:James R. Hines Jr. 1046:European Union FTT 63:Government revenue 15509: 15508: 15475: 15474: 15334:K. Anthony Appiah 15329:Daniele Archibugi 15078: 15077: 14867:COVID-19 pandemic 14773:Global governance 14544:Irish Independent 14078:. 31 August 2016. 13647:Irish Independent 13476:Irish Independent 13392:Irish Independent 13371:Irish Independent 13321:Irish Independent 13284:. 15 March 2018. 13282:Irish Independent 13173:. 10 March 2016. 13171:Irish Independent 13044:National Archives 12960:(29 April 2013). 12474:Irish Independent 12455:. February 2018. 12453:Irish Independent 12193:. February 2018. 12191:Maples and Calder 12173:Irish Independent 12139:. 2 January 2018. 11957:Irish Independent 11351:(25 April 2018). 11194:(November 2015). 11110:Maples and Calder 10966:Irish Independent 10947:. 28 March 2017. 10945:Irish Independent 10904:. 28 August 2016. 10902:Irish Independent 10877:Irish Independent 10391:, Working Papers. 10110:. 8 January 2017. 9978:Irish Independent 9948:. Tax Research UK 9859:Irish Independent 9826:(19 March 2015). 9560:Irish Independent 9493:. 7 October 2021. 9207:(16 April 2016). 9125:Diarmuid Ferriter 9100:Irish Independent 8809:Irish Independent 8170:on 8 April 2022. 8101:on 3 October 2015 7992:; C Fritz Foley; 7783:(December 2008). 7628:Irish Independent 7375:on 25 August 2017 6742:978-0-8014-7612-9 6700:978-0-230-10501-0 6406:Irish Independent 6287:978-0-230-10501-0 6263:978-0-8014-7612-9 6225: 6224: 6203:Treasure Islands 6073:, John D. Wilson 5987:, C Fritz Foley, 4713:Irish Independent 4489:Top 20 tax havens 4470:and creating the 4241:in 1991 and 2007. 4151:UK transformation 4132: 4131: 3493:Boston Scientific 2877:. Similarly, the 2865:regulated by the 2798:Section 110 abuse 2700:Maples and Calder 2696:Maples and Calder 2499:Section 110 abuse 2232:tax avoidance hub 1740:", including the 1687: 1686: 1622: 1621: 1218: 1217: 1210:Tax Policy Center 953:Negative (income) 729:Environmental tax 611: 610: 529:Financial centres 349:Tax investigation 287: 286: 155:Tax harmonization 15549: 15499: 15498: 15487: 15486: 15440: 15349:Jean Baudrillard 15317: 15264:Giovanni Arrighi 15252: 15209:Branko Milanović 15189:Jagdish Bhagwati 15167: 15162: 15161: 15053:pollution havens 15018:Invasive species 14922: 14843: 14838: 14837: 14788:Global workforce 14698: 14697: 14672: 14665: 14658: 14649: 14648: 14584: 14583: 14568: 14562: 14561: 14554: 14548: 14547: 14536: 14530: 14529: 14517: 14511: 14510: 14508:profit-shifting. 14497:(30 July 2018). 14491: 14485: 14484: 14473: 14467: 14466: 14445: 14439: 14438: 14426: 14420: 14419: 14408: 14402: 14401: 14389: 14383: 14382: 14380: 14372: 14363: 14362: 14360: 14358: 14353:on 21 April 2019 14339: 14333: 14332: 14313: 14307: 14306: 14294: 14288: 14287: 14276: 14270: 14269: 14262: 14256: 14255: 14249: 14240: 14234: 14233: 14231: 14225:. Archived from 14198: 14189: 14180: 14179: 14148: 14142: 14141: 14135: 14123: 14117: 14116: 14105: 14099: 14098: 14086: 14080: 14079: 14068: 14062: 14061: 14056: 14048: 14042: 14041: 14030: 14024: 14023: 14017: 14015: 14010:on 22 March 2018 14009: 14002: 13994: 13988: 13987: 13976: 13970: 13969: 13967: 13965: 13960:on 22 March 2018 13950: 13944: 13943: 13932: 13926: 13925: 13907: 13901: 13900: 13893: 13887: 13886: 13873: 13867: 13866: 13852: 13843: 13842: 13831: 13825: 13824: 13813: 13807: 13806: 13791: 13782: 13776: 13775: 13759: 13749: 13743: 13742: 13735: 13729: 13728: 13727:. 19 April 2018. 13717: 13711: 13710: 13703: 13694: 13693: 13679: 13673: 13672: 13658: 13652: 13651: 13637: 13631: 13630: 13605: 13596: 13595: 13582: 13576: 13575: 13562: 13556: 13555: 13549: 13541: 13535: 13534: 13522: 13516: 13515: 13504: 13498: 13497: 13496:. 30 March 2018. 13486: 13480: 13479: 13468: 13462: 13461: 13460:. February 2016. 13450: 13444: 13443: 13441: 13433: 13427: 13426: 13424: 13416: 13410: 13409: 13402: 13396: 13395: 13384: 13378: 13377: 13363: 13357: 13356: 13351: 13349: 13334: 13328: 13327: 13323:. 12 June 2018. 13313: 13307: 13306: 13295: 13289: 13288: 13274: 13268: 13267: 13256: 13250: 13249: 13238: 13232: 13231: 13230:. 15 March 2016. 13220: 13214: 13213: 13202: 13196: 13195: 13184: 13178: 13177: 13163: 13157: 13156: 13141: 13132: 13131: 13120: 13109: 13108: 13097: 13091: 13090: 13085:. 14 June 2018. 13075: 13069: 13068: 13058: 13052: 13051: 13035: 13027: 13018: 13017: 13000: 12994: 12991: 12987:(13 June 2018). 12976: 12970: 12969: 12954: 12948: 12947: 12935: 12926: 12920: 12919: 12901: 12895: 12894: 12884: 12875:(3): 1321–1364. 12857: 12851: 12850: 12824: 12818: 12817: 12812: 12810: 12795: 12789: 12788: 12781:The Sunday Times 12772: 12766: 12765: 12750: 12744: 12743: 12736: 12730: 12729: 12714: 12708: 12707: 12696: 12690: 12689: 12682: 12676: 12675: 12665: 12659: 12658: 12653: 12651: 12640: 12634: 12633: 12628: 12626: 12605: 12599: 12598: 12588: 12580: 12574: 12573: 12571: 12563: 12557: 12556: 12554: 12552: 12537: 12531: 12530: 12516: 12510: 12509: 12499: 12490: 12481: 12480: 12466: 12460: 12459: 12445: 12439: 12438: 12436: 12434: 12429:on 25 April 2018 12428: 12413: 12403:); Keith Walsh ( 12396: 12385: 12384: 12377:. 13 June 2018. 12367: 12361: 12360: 12355: 12347: 12341: 12340: 12338: 12336: 12331:on 24 April 2018 12330: 12323: 12315: 12309: 12308: 12297: 12291: 12290: 12288: 12286: 12281:. 30 August 2016 12271: 12260: 12259: 12253: 12245: 12239: 12238: 12232: 12230: 12224: 12213: 12205: 12199: 12198: 12183: 12177: 12176: 12175:. 28 April 2014. 12165: 12159: 12158: 12147: 12141: 12140: 12129: 12123: 12122: 12115: 12109: 12108: 12098: 12092: 12091: 12077: 12071: 12070: 12064: 12062: 12056: 12045: 12037: 12031: 12030: 12028: 12020: 12014: 12013: 12002: 11996: 11995: 11980: 11974: 11971: 11965: 11964: 11959:. 21 June 2018. 11949: 11938: 11937: 11935: 11927: 11921: 11920: 11913: 11907: 11906: 11904: 11896: 11890: 11889: 11882: 11876: 11875: 11873: 11871: 11856: 11847: 11846: 11844: 11842: 11836: 11829: 11821: 11812: 11811: 11786: 11780: 11779: 11766:(18 June 2018). 11759: 11753: 11752: 11750: 11748: 11733: 11727: 11726: 11724: 11722: 11705: 11699: 11698: 11693: 11691: 11670: 11664: 11663: 11657: 11655: 11641:Nicholas Shaxson 11637: 11631: 11630: 11625: 11623: 11606: 11600: 11599: 11597: 11595: 11578: 11572: 11571: 11565: 11563: 11548: 11542: 11541: 11539: 11537: 11531: 11520: 11512: 11503: 11502: 11500: 11492: 11483: 11482: 11461: 11455: 11454: 11443: 11434: 11433: 11431: 11423: 11417: 11416: 11405: 11396: 11395: 11393: 11391: 11374: 11368: 11367: 11365: 11363: 11345: 11339: 11338: 11332: 11330: 11320: 11312: 11306: 11305: 11277: 11271: 11270: 11264: 11262: 11244: 11238: 11237: 11228: 11220: 11214: 11213: 11208: 11206: 11192:Nicholas Shaxson 11188: 11182: 11181: 11174: 11168: 11167: 11160: 11154: 11153: 11147: 11145: 11139: 11132: 11124: 11118: 11117: 11102: 11096: 11095: 11084: 11078: 11077: 11063: 11057: 11056: 11045: 11039: 11038: 11036: 11034: 11029:on 10 April 2022 11028: 11021: 11013: 11007: 11006: 11001: 10993: 10987: 10986: 10979: 10973: 10972: 10958: 10952: 10951: 10937: 10931: 10930: 10916:Nicholas Shaxson 10912: 10906: 10905: 10894: 10888: 10887: 10885: 10883: 10868: 10862: 10861: 10846: 10840: 10839: 10829: 10823: 10822: 10811: 10802: 10801: 10786: 10780: 10779: 10773: 10765: 10759: 10758: 10753: 10751: 10734: 10725: 10724: 10713: 10707: 10706: 10704: 10702: 10696: 10685: 10677: 10671: 10670: 10668: 10666: 10660: 10653: 10645: 10639: 10638: 10636: 10628: 10622: 10621: 10619: 10611: 10605: 10604: 10596:(18 July 2018). 10589: 10580: 10579: 10573: 10567:(30 June 2017). 10561: 10555: 10554: 10543: 10537: 10536: 10521: 10510: 10509: 10505:Harvard Magazine 10492: 10481: 10480: 10469: 10458: 10457: 10455: 10447: 10441: 10440: 10428: 10417: 10416: 10404: 10393: 10392: 10386: 10374: 10365: 10364: 10358: 10356: 10339: 10333: 10332: 10327: 10325: 10308: 10297: 10296: 10291: 10289: 10272: 10261: 10260: 10254: 10252: 10235: 10229: 10228: 10220: 10214: 10213: 10200: 10194: 10193: 10191: 10189: 10180:. Archived from 10170:Stephen Donnelly 10166: 10160: 10159: 10146: 10140: 10139: 10137: 10135: 10118: 10112: 10111: 10098: 10092: 10091: 10078: 10072: 10071: 10066: 10058: 10049: 10048: 10046: 10044: 10027: 10021: 10020: 10015: 10013: 9996: 9990: 9989: 9987: 9985: 9968: 9962: 9961: 9955: 9953: 9938: 9932: 9931: 9925: 9923: 9908: 9902: 9901: 9899: 9897: 9880: 9871: 9870: 9868: 9866: 9849: 9843: 9842: 9840: 9838: 9820: 9814: 9813: 9811: 9809: 9797: 9791: 9790: 9785: 9783: 9766: 9760: 9759: 9757: 9755: 9740: 9729: 9728: 9726: 9724: 9706: 9695: 9694: 9692: 9690: 9676:(16 June 2018). 9670: 9664: 9663: 9645: 9634: 9633: 9627: 9625: 9615: 9603: 9597: 9596: 9591: 9589: 9571: 9565: 9564: 9551: 9545: 9544: 9531: 9525: 9524: 9507:(18 June 2018). 9501: 9495: 9494: 9481: 9472: 9471: 9459: 9450: 9449: 9437: 9428: 9427: 9416: 9410: 9409: 9398: 9392: 9391: 9389: 9387: 9368: 9362: 9361: 9359: 9357: 9338: 9332: 9331: 9324: 9318: 9317: 9315: 9313: 9294: 9288: 9287: 9285: 9283: 9264: 9258: 9257: 9251: 9249: 9232: 9226: 9225: 9223: 9221: 9201: 9195: 9194: 9192: 9190: 9173: 9167: 9166: 9148: 9142: 9141: 9127:(16 June 2018). 9121: 9115: 9114: 9109: 9107: 9090: 9084: 9083: 9075: 9069: 9068: 9039: 9030: 9021: 9020: 9013: 9007: 9006: 8995: 8989: 8988: 8973: 8967: 8966: 8951: 8945: 8944: 8930: 8921: 8920: 8918: 8916: 8901: 8895: 8894: 8892: 8890: 8875: 8869: 8868: 8863: 8861: 8844: 8838: 8837: 8832: 8830: 8819: 8813: 8812: 8811:. 26 March 2017. 8801: 8795: 8794: 8787: 8781: 8780: 8778: 8776: 8762:(12 June 2018). 8760:Yanis Varoufakis 8756: 8750: 8749: 8744: 8742: 8725: 8719: 8718: 8713: 8711: 8691: 8685: 8684: 8679: 8677: 8661:Lawrence Summers 8657: 8651: 8650: 8648: 8646: 8626: 8620: 8619: 8617: 8615: 8598: 8592: 8591: 8589: 8587: 8570: 8561: 8560: 8554: 8552: 8535: 8529: 8528: 8523: 8521: 8504: 8498: 8497: 8495: 8493: 8476: 8470: 8469: 8459: 8457: 8440: 8434: 8433: 8431: 8429: 8424:. Bloomberg News 8413: 8404: 8403: 8398: 8396: 8379: 8373: 8372: 8361: 8352: 8351: 8341: 8332: 8331: 8319: 8310: 8309: 8298: 8292: 8291: 8286: 8278: 8269: 8268: 8261: 8255: 8254: 8247: 8241: 8240: 8229: 8223: 8222: 8215: 8209: 8208: 8198: 8192: 8191: 8189: 8181: 8175: 8174: 8169: 8158: 8149: 8140: 8139: 8130: 8121: 8115: 8114: 8108: 8106: 8100: 8089: 8077: 8071: 8070: 8061: 8052: 8046: 8045: 8025: 8019: 8018: 7986: 7977: 7976: 7968: 7956: 7945: 7944: 7939: 7937: 7920: 7911: 7910: 7904: 7884: 7872: 7863: 7862: 7831: 7815: 7802: 7801: 7777: 7768: 7767: 7743: 7730: 7729: 7719: 7707: 7698: 7697: 7683: 7668: 7667: 7658: 7649: 7636: 7635: 7619: 7613: 7612: 7582: 7569: 7568: 7563: 7561: 7556:on 12 April 2018 7555: 7548: 7542:(4 April 2012). 7536: 7525: 7524: 7510: 7501:(3): 1321–1364. 7490: 7478: 7463: 7462: 7449: 7440: 7425: 7424: 7406: 7389: 7388: 7382: 7380: 7374: 7359: 7347: 7328: 7327: 7318: 7309: 7308: 7301: 7290: 7289: 7283: 7281: 7264: 7255: 7254: 7244: 7218: 7194: 7185: 7184: 7178: 7176: 7166: 7158: 7149: 7148: 7138: 7129: 7120: 7119: 7117: 7115: 7100: 7089: 7088: 7086: 7084: 7079:. Tax Foundation 7072: 7061: 7060: 7049: 7030: 7029: 7027: 7025: 7014: 7003: 6994: 6993: 6981: 6970: 6969: 6964: 6962: 6947: 6936: 6935: 6930: 6928: 6907: 6890: 6889: 6883: 6874:(5): 1283–1316. 6857: 6846: 6845: 6820: 6811: 6810: 6804: 6799: 6797: 6789: 6783: 6771: 6750: 6749: 6717: 6708: 6707: 6685:Nicholas Shaxson 6681: 6668: 6667: 6653: 6644: 6643: 6637: 6635: 6618: 6609: 6608: 6603: 6601: 6584: 6571: 6570: 6559: 6553: 6552: 6547: 6545: 6528: 6519: 6518: 6507: 6492: 6491: 6481: 6479: 6462: 6453: 6452: 6446: 6444: 6427: 6414: 6413: 6397: 6391: 6390: 6382: 6380: 6365: 6347: 6319: 6303: 6291: 6272:Nicholas Shaxson 6267: 6149: 6119: 5954:109 (1) 149–182 5918: 5910: 5907: 5879: 5875: 5869: 5862: 5856: 5845: 5839: 5835: 5829: 5826: 5820: 5813: 5807: 5803: 5794: 5783: 5777: 5770: 5761: 5757: 5751: 5728: 5722: 5719: 5713: 5690: 5684: 5681: 5670: 5663: 5657: 5646: 5640: 5633: 5627: 5624: 5615: 5600: 5591: 5576:BEPS tools; the 5562: 5556: 5541: 5475: 5473:Companies portal 5470: 5469: 5468: 5461: 5456: 5455: 5454: 5423: 5401:As discussed in 5326:Technical issues 5321: 5175:Global Tax Plans 4998: 4972: 4939:tools (e.g. the 4810: 4726: 4529:The first major 4496:Pierre Moscovici 4464:tax transparency 4319: 4305: 3041: 3034: 2862:Nicholas Shaxson 2837: 2729:Feargal O'Rourke 2690:law firms (e.g. 2533:CAIA arrangement 2495:orphan structure 2456:transfer pricing 2290: 2230:, used the term 2228:Feargal O'Rourke 2213:("FSF") and the 2124:Nicholas Shaxson 2061:journal in 2018; 2038:Other important 1947:Pierre Moscovici 1887:Pierre Moscovici 1782:Section 110 SPVs 1679: 1672: 1665: 1651:Money portal 1649: 1648: 1647: 1637: 1636: 1313: 1312: 1134: 1133: 1041:Transfer pricing 1021:Tax equalization 995: 938:Corporate profit 574:Luxembourg Leaks 508:Corporate havens 387: 386: 203: 202: 40: 21: 20: 15557: 15556: 15552: 15551: 15550: 15548: 15547: 15546: 15512: 15511: 15510: 15505: 15493: 15471: 15452:Thomas Friedman 15438: 15433: 15384:Anthony Giddens 15359:Manuel Castells 15324:Arjun Appadurai 15315: 15313: 15308: 15250: 15248: 15243: 15239:Joseph Stiglitz 15179:Richard Baldwin 15165: 15157: 15151: 15110:Fiscal localism 15074: 15028:McDonaldization 14946:Development aid 14920: 14915: 14884:Multilingualism 14879:Labor arbitrage 14855:Climate justice 14841: 14829: 14783:Global politics 14736:Deglobalization 14709: 14681: 14676: 14644:(25 April 2019) 14641:Washington Post 14632:(28 March 2019) 14593: 14588: 14587: 14576:Financial Times 14570: 14569: 14565: 14556: 14555: 14551: 14546:. 26 July 2018. 14538: 14537: 14533: 14518: 14514: 14492: 14488: 14483:. 6 March 2018. 14475: 14474: 14470: 14446: 14442: 14427: 14423: 14409: 14405: 14390: 14386: 14378: 14374: 14373: 14366: 14356: 14354: 14341: 14340: 14336: 14319:(6 July 2018). 14314: 14310: 14295: 14291: 14278: 14277: 14273: 14264: 14263: 14259: 14247: 14241: 14237: 14229: 14196: 14190: 14183: 14176: 14149: 14145: 14133: 14124: 14120: 14107: 14106: 14102: 14087: 14083: 14070: 14069: 14065: 14054: 14050: 14049: 14045: 14032: 14031: 14027: 14013: 14011: 14007: 14000: 13996: 13995: 13991: 13978: 13977: 13973: 13963: 13961: 13952: 13951: 13947: 13942:. October 2014. 13934: 13933: 13929: 13908: 13904: 13895: 13894: 13890: 13875: 13874: 13870: 13862:Financial Times 13853: 13846: 13833: 13832: 13828: 13815: 13814: 13810: 13795:UCLA Law Review 13789: 13783: 13779: 13772: 13757: 13751: 13750: 13746: 13737: 13736: 13732: 13719: 13718: 13714: 13705: 13704: 13697: 13680: 13676: 13659: 13655: 13638: 13634: 13606: 13599: 13584: 13583: 13579: 13564: 13563: 13559: 13547: 13543: 13542: 13538: 13523: 13519: 13506: 13505: 13501: 13488: 13487: 13483: 13470: 13469: 13465: 13452: 13451: 13447: 13439: 13435: 13434: 13430: 13422: 13418: 13417: 13413: 13404: 13403: 13399: 13386: 13385: 13381: 13365: 13364: 13360: 13347: 13345: 13335: 13331: 13315: 13314: 13310: 13303:Financial Times 13297: 13296: 13292: 13276: 13275: 13271: 13266:. 26 June 2018. 13258: 13257: 13253: 13248:. 16 July 2018. 13240: 13239: 13235: 13222: 13221: 13217: 13204: 13203: 13199: 13186: 13185: 13181: 13165: 13164: 13160: 13142: 13135: 13122: 13121: 13112: 13099: 13098: 13094: 13077: 13076: 13072: 13060: 13059: 13055: 13033: 13029: 13028: 13021: 13002: 13001: 12997: 12977: 12973: 12955: 12951: 12933: 12927: 12923: 12902: 12898: 12882:10.1.1.371.3828 12863:(August 2013). 12858: 12854: 12825: 12821: 12808: 12806: 12805:. 26 March 2019 12797: 12796: 12792: 12774: 12773: 12769: 12758:Financial Times 12752: 12751: 12747: 12738: 12737: 12733: 12716: 12715: 12711: 12698: 12697: 12693: 12684: 12683: 12679: 12667: 12666: 12662: 12649: 12647: 12642: 12641: 12637: 12624: 12622: 12621:on 17 June 2018 12614:Financial Times 12607: 12606: 12602: 12586: 12582: 12581: 12577: 12569: 12565: 12564: 12560: 12550: 12548: 12547:on 20 June 2018 12539: 12538: 12534: 12517: 12513: 12497: 12491: 12484: 12468: 12467: 12463: 12447: 12446: 12442: 12432: 12430: 12426: 12411: 12397: 12388: 12369: 12368: 12364: 12353: 12349: 12348: 12344: 12334: 12332: 12328: 12321: 12317: 12316: 12312: 12299: 12298: 12294: 12284: 12282: 12273: 12272: 12263: 12251: 12247: 12246: 12242: 12228: 12226: 12225:on 12 July 2018 12222: 12211: 12207: 12206: 12202: 12185: 12184: 12180: 12167: 12166: 12162: 12149: 12148: 12144: 12131: 12130: 12126: 12117: 12116: 12112: 12100: 12099: 12095: 12079: 12078: 12074: 12060: 12058: 12057:on 14 June 2018 12054: 12043: 12039: 12038: 12034: 12026: 12022: 12021: 12017: 12004: 12003: 11999: 11982: 11981: 11977: 11972: 11968: 11951: 11950: 11941: 11933: 11929: 11928: 11924: 11915: 11914: 11910: 11902: 11898: 11897: 11893: 11884: 11883: 11879: 11869: 11867: 11858: 11857: 11850: 11840: 11838: 11834: 11827: 11823: 11822: 11815: 11787: 11783: 11762:Seamus Coffey, 11760: 11756: 11746: 11744: 11734: 11730: 11720: 11718: 11706: 11702: 11689: 11687: 11671: 11667: 11653: 11651: 11638: 11634: 11621: 11619: 11607: 11603: 11593: 11591: 11579: 11575: 11561: 11559: 11550: 11549: 11545: 11535: 11533: 11529: 11518: 11514: 11513: 11506: 11498: 11494: 11493: 11486: 11462: 11458: 11445: 11444: 11437: 11429: 11425: 11424: 11420: 11407: 11406: 11399: 11389: 11387: 11375: 11371: 11361: 11359: 11346: 11342: 11328: 11326: 11318: 11314: 11313: 11309: 11278: 11274: 11260: 11258: 11245: 11241: 11226: 11222: 11221: 11217: 11204: 11202: 11189: 11185: 11176: 11175: 11171: 11162: 11161: 11157: 11143: 11141: 11137: 11130: 11126: 11125: 11121: 11104: 11103: 11099: 11086: 11085: 11081: 11065: 11064: 11060: 11047: 11046: 11042: 11032: 11030: 11026: 11019: 11015: 11014: 11010: 10999: 10995: 10994: 10990: 10981: 10980: 10976: 10968:. 13 May 2018. 10960: 10959: 10955: 10939: 10938: 10934: 10918:(29 May 2013). 10913: 10909: 10896: 10895: 10891: 10881: 10879: 10869: 10865: 10848: 10847: 10843: 10831: 10830: 10826: 10821:. January 2016. 10813: 10812: 10805: 10794:The Irish Times 10788: 10787: 10783: 10771: 10767: 10766: 10762: 10749: 10747: 10735: 10728: 10721:The Irish Times 10715: 10714: 10710: 10700: 10698: 10694: 10683: 10679: 10678: 10674: 10664: 10662: 10661:on 19 June 2018 10658: 10651: 10647: 10646: 10642: 10634: 10630: 10629: 10625: 10617: 10613: 10612: 10608: 10592:Seamus Coffey, 10590: 10583: 10571: 10562: 10558: 10545: 10544: 10540: 10527:(25 May 2018). 10522: 10513: 10493: 10484: 10479:. 24 June 2018. 10471: 10470: 10461: 10453: 10449: 10448: 10444: 10429: 10420: 10405: 10396: 10384: 10375: 10368: 10354: 10352: 10340: 10336: 10323: 10321: 10309: 10300: 10287: 10285: 10273: 10264: 10250: 10248: 10236: 10232: 10221: 10217: 10212:. 24 July 2016. 10202: 10201: 10197: 10187: 10185: 10184:on 11 June 2018 10167: 10163: 10158:. 14 July 2016. 10148: 10147: 10143: 10133: 10131: 10119: 10115: 10100: 10099: 10095: 10080: 10079: 10075: 10064: 10060: 10059: 10052: 10042: 10040: 10028: 10024: 10011: 10009: 9997: 9993: 9983: 9981: 9969: 9965: 9951: 9949: 9944:(4 July 2018). 9939: 9935: 9921: 9919: 9909: 9905: 9895: 9893: 9881: 9874: 9864: 9862: 9850: 9846: 9836: 9834: 9821: 9817: 9807: 9805: 9798: 9794: 9781: 9779: 9776:Financial Times 9767: 9763: 9753: 9751: 9741: 9732: 9722: 9720: 9707: 9698: 9688: 9686: 9671: 9667: 9646: 9637: 9623: 9621: 9613: 9604: 9600: 9587: 9585: 9577:(11 May 2018). 9572: 9568: 9563:. 15 July 2017. 9553: 9552: 9548: 9543:. 15 July 2017. 9533: 9532: 9528: 9502: 9498: 9483: 9482: 9475: 9460: 9453: 9438: 9431: 9426:. 21 June 2018. 9418: 9417: 9413: 9400: 9399: 9395: 9385: 9383: 9382:on 26 June 2018 9370: 9369: 9365: 9355: 9353: 9352:on 26 June 2018 9340: 9339: 9335: 9326: 9325: 9321: 9311: 9309: 9308:on 26 June 2018 9296: 9295: 9291: 9281: 9279: 9266: 9265: 9261: 9247: 9245: 9233: 9229: 9219: 9217: 9202: 9198: 9188: 9186: 9174: 9170: 9149: 9145: 9122: 9118: 9105: 9103: 9091: 9087: 9076: 9072: 9037: 9031: 9024: 9015: 9014: 9010: 9005:. 26 July 2014. 8997: 8996: 8992: 8975: 8974: 8970: 8953: 8952: 8948: 8932: 8931: 8924: 8914: 8912: 8902: 8898: 8888: 8886: 8876: 8872: 8859: 8857: 8845: 8841: 8828: 8826: 8821: 8820: 8816: 8803: 8802: 8798: 8789: 8788: 8784: 8774: 8772: 8757: 8753: 8740: 8738: 8726: 8722: 8709: 8707: 8692: 8688: 8675: 8673: 8658: 8654: 8644: 8642: 8630:Joseph Stiglitz 8627: 8623: 8613: 8611: 8599: 8595: 8585: 8583: 8580:Washington Post 8571: 8564: 8550: 8548: 8536: 8532: 8519: 8517: 8514:Financial Times 8505: 8501: 8491: 8489: 8477: 8473: 8455: 8453: 8441: 8437: 8427: 8425: 8414: 8407: 8394: 8392: 8380: 8376: 8363: 8362: 8355: 8343: 8342: 8335: 8320: 8313: 8299: 8295: 8284: 8280: 8279: 8272: 8263: 8262: 8258: 8249: 8248: 8244: 8231: 8230: 8226: 8217: 8216: 8212: 8200: 8199: 8195: 8187: 8183: 8182: 8178: 8167: 8156: 8150: 8143: 8128: 8122: 8118: 8104: 8102: 8098: 8087: 8078: 8074: 8059: 8053: 8049: 8026: 8022: 7987: 7980: 7966: 7957: 7948: 7935: 7933: 7921: 7914: 7882: 7878:(August 2014). 7873: 7866: 7829: 7816: 7805: 7778: 7771: 7763:(24): 103–125. 7744: 7733: 7717: 7708: 7701: 7685: 7684: 7671: 7656: 7650: 7639: 7621: 7620: 7616: 7606: 7583: 7572: 7559: 7557: 7553: 7546: 7537: 7528: 7508:10.1.1.371.3828 7488: 7484:(August 2013). 7479: 7466: 7447: 7441: 7428: 7407: 7392: 7378: 7376: 7372: 7357: 7348: 7331: 7320: 7319: 7312: 7303: 7302: 7293: 7279: 7277: 7266: 7265: 7258: 7195: 7188: 7174: 7172: 7164: 7160: 7159: 7152: 7136: 7130: 7123: 7113: 7111: 7101: 7092: 7082: 7080: 7073: 7064: 7051: 7050: 7033: 7023: 7021: 7004: 6997: 6982: 6973: 6960: 6958: 6948: 6939: 6926: 6924: 6916:The Japan Times 6909: 6908: 6893: 6858: 6849: 6840:(24): 103–125. 6821: 6814: 6802: 6800: 6791: 6790: 6781: 6772: 6753: 6743: 6735:. p. 102. 6718: 6711: 6701: 6682: 6671: 6655: 6654: 6647: 6633: 6631: 6619: 6612: 6599: 6597: 6585: 6574: 6561: 6560: 6556: 6543: 6541: 6529: 6522: 6509: 6508: 6495: 6477: 6475: 6472:Financial Times 6463: 6456: 6442: 6440: 6428: 6417: 6399: 6398: 6394: 6378: 6376: 6366: 6359: 6354: 6344: 6316: 6301: 6288: 6264: 6230: 6187:28 (4) 121–148 6147: 6145: 6117: 6115: 6094:24 (4) 661–679 5981:90 (3) 513–531 5960:, Eric M. Rice 5930:Vol-Issue-Page 5909: 5905: 5893: 5888: 5883: 5882: 5876: 5872: 5863: 5859: 5846: 5842: 5836: 5832: 5827: 5823: 5814: 5810: 5804: 5797: 5784: 5780: 5771: 5764: 5758: 5754: 5736:major tax haven 5729: 5725: 5720: 5716: 5691: 5687: 5682: 5673: 5664: 5660: 5647: 5643: 5634: 5630: 5625: 5618: 5601: 5594: 5563: 5559: 5542: 5538: 5533: 5528: 5471: 5466: 5464: 5457: 5452: 5450: 5447: 5424: 5418: 5383: 5334: 5328: 5322: 5315: 5266: 5260: 5255: 5250: 5187: 5182: 5177: 5065: 5060: 5055: 5053:Countermeasures 4999: 4989: 4973: 4969:UCLA Law Review 4967: 4927:low tax economy 4891:major tax haven 4845: 4839: 4831:Abuse of QIAIFs 4811: 4805: 4739: 4733: 4727: 4724: 4702: 4639: 4596:profit shifting 4571:Hines 2010 list 4527: 4517: 4484: 4431:). Because the 4402: 4358: 4352: 4320: 4314: 4306: 4296: 4270:1994 Hines–Rice 4205:low tax economy 4178: 4172: 4167: 4162: 3977:Gilead Sciences 3072: 3067: 3060: 3055: 3050: 3045: 3014: 2965: 2912:, or the Irish 2854:Section 110 SPV 2852:concerning the 2838: 2832: 2714: 2708: 2644: 2638: 2574:). The Irish " 2539: 2529: 2483:Section 110 SPV 2427: 2340:tax haven lists 2317: 2311: 2306: 2297: 2291: 2285: 2266: 2250:OECD tax havens 2195: 2165:Washington Post 2157:Financial Times 2126:from 2011, and 2000: 1990: 1880: 1874: 1738:tax haven lists 1683: 1645: 1643: 1631: 1624: 1623: 1310: 1300: 1299: 1255:Fiscus Judaicus 1230: 1220: 1219: 1178:Advocacy groups 1131: 1123: 1122: 1113:Trade agreement 1108:Free-trade zone 1066: 1056: 1055: 993: 973: 963: 962: 623: 613: 612: 584:Paradise Papers 425:Debtors' prison 384: 374: 373: 344:Tax preparation 304:Revenue service 299: 289: 288: 200: 190: 189: 170:Double taxation 165:Tax withholding 160:Tax competition 78:Non-tax revenue 58: 17: 12: 11: 5: 15555: 15545: 15544: 15539: 15534: 15529: 15524: 15507: 15506: 15504: 15503: 15491: 15480: 15477: 15476: 15473: 15472: 15470: 15469: 15464: 15459: 15454: 15449: 15443: 15441: 15435: 15434: 15432: 15431: 15426: 15421: 15416: 15411: 15406: 15401: 15396: 15391: 15386: 15381: 15376: 15371: 15366: 15361: 15356: 15354:Zygmunt Bauman 15351: 15346: 15341: 15336: 15331: 15326: 15320: 15318: 15310: 15309: 15307: 15306: 15301: 15296: 15291: 15286: 15281: 15276: 15271: 15266: 15261: 15255: 15253: 15245: 15244: 15242: 15241: 15236: 15231: 15226: 15221: 15219:Thomas Piketty 15216: 15214:Kevin O'Rourke 15211: 15206: 15204:Michael Hudson 15201: 15196: 15194:Robert Brenner 15191: 15186: 15181: 15176: 15170: 15168: 15159: 15153: 15152: 15150: 15149: 15144: 15139: 15134: 15129: 15128: 15127: 15122: 15112: 15107: 15102: 15097: 15092: 15086: 15084: 15080: 15079: 15076: 15075: 15073: 15072: 15067: 15065:Westernization 15062: 15057: 15056: 15055: 15045: 15040: 15035: 15030: 15025: 15020: 15015: 15014: 15013: 15008: 15003: 14998: 14993: 14988: 14978: 14973: 14968: 14963: 14958: 14953: 14948: 14943: 14938: 14937: 14936: 14925: 14923: 14917: 14916: 14914: 14913: 14908: 14907: 14906: 14904:Tax inversions 14901: 14891: 14886: 14881: 14876: 14874:Digital divide 14871: 14870: 14869: 14859: 14858: 14857: 14850:Climate change 14846: 14844: 14835: 14831: 14830: 14828: 14827: 14822: 14817: 14812: 14811: 14810: 14805: 14795: 14790: 14785: 14780: 14775: 14770: 14765: 14764: 14763: 14753: 14748: 14743: 14738: 14733: 14728: 14723: 14717: 14715: 14711: 14710: 14708: 14707: 14702: 14692: 14686: 14683: 14682: 14675: 14674: 14667: 14660: 14652: 14646: 14645: 14633: 14621: 14620:(13 June 2018) 14609: 14604: 14599: 14592: 14591:External links 14589: 14586: 14585: 14563: 14549: 14531: 14512: 14499:"Gone Fishing" 14486: 14468: 14449:Mihir A. Desai 14440: 14421: 14403: 14398:Tax Foundation 14384: 14364: 14334: 14308: 14289: 14286:. 31 May 2013. 14271: 14257: 14235: 14181: 14175:978-0801476129 14174: 14156:Richard Murphy 14143: 14127:Gabriel Zucman 14118: 14100: 14081: 14063: 14043: 14025: 13989: 13971: 13945: 13927: 13902: 13888: 13868: 13844: 13826: 13808: 13777: 13770: 13764:. April 2018. 13744: 13730: 13712: 13695: 13674: 13653: 13632: 13597: 13591:Irish Examiner 13577: 13557: 13536: 13517: 13514:. 15 May 2010. 13499: 13481: 13463: 13445: 13428: 13411: 13397: 13394:. 9 June 2018. 13379: 13358: 13343:Bloomberg News 13329: 13308: 13290: 13269: 13251: 13233: 13215: 13197: 13179: 13158: 13133: 13130:. 6 June 2018. 13110: 13092: 13083:Irish Examiner 13070: 13053: 13039:whitehouse.gov 13019: 12995: 12985:Gabriel Zucman 12980:Gabriel Zucman 12971: 12949: 12921: 12896: 12861:Gabriel Zucman 12852: 12841:(3): 513–531. 12819: 12790: 12767: 12745: 12731: 12709: 12691: 12677: 12660: 12635: 12600: 12575: 12558: 12532: 12511: 12482: 12461: 12440: 12386: 12362: 12342: 12310: 12292: 12261: 12240: 12200: 12178: 12160: 12155:Irish Examiner 12142: 12124: 12110: 12093: 12072: 12032: 12015: 11997: 11975: 11966: 11939: 11922: 11908: 11891: 11877: 11848: 11830:. OECD. 2017. 11813: 11781: 11754: 11728: 11700: 11665: 11632: 11601: 11573: 11543: 11504: 11484: 11478:Baker McKenzie 11471:New York Times 11456: 11435: 11418: 11397: 11369: 11340: 11325:. 12 July 2016 11307: 11272: 11239: 11215: 11183: 11169: 11155: 11119: 11112:. March 2016. 11097: 11079: 11058: 11040: 11008: 10988: 10974: 10953: 10932: 10907: 10889: 10863: 10841: 10824: 10803: 10781: 10760: 10726: 10723:. 10 May 2017. 10708: 10672: 10640: 10623: 10606: 10581: 10556: 10538: 10511: 10496:Mihir A. Desai 10482: 10459: 10442: 10439:EU Parliament. 10418: 10394: 10378:Gabriel Zucman 10366: 10334: 10298: 10262: 10230: 10215: 10195: 10161: 10141: 10113: 10093: 10090:. 6 July 2016. 10073: 10050: 10022: 9991: 9963: 9942:Richard Murphy 9933: 9903: 9872: 9844: 9815: 9792: 9761: 9749:Bloomberg News 9730: 9696: 9674:Fintan O'Toole 9665: 9649:Gabriel Zucman 9635: 9607:Gabriel Zucman 9598: 9566: 9546: 9526: 9496: 9473: 9451: 9429: 9411: 9408:. 3 July 2018. 9393: 9363: 9333: 9319: 9289: 9278:on 14 May 2018 9259: 9227: 9205:Fintan O'Toole 9196: 9168: 9143: 9116: 9085: 9070: 9048:(6): 910–937. 9022: 9008: 8990: 8968: 8946: 8922: 8896: 8870: 8839: 8814: 8796: 8782: 8751: 8720: 8695:Gabriel Zucman 8686: 8652: 8621: 8593: 8562: 8530: 8499: 8471: 8435: 8405: 8389:New York Times 8374: 8371:. 31 May 2013. 8353: 8333: 8311: 8293: 8270: 8256: 8251:"2021 ranking" 8242: 8224: 8210: 8193: 8176: 8141: 8116: 8072: 8047: 8020: 8006:(3): 513–531. 7990:Mihir A. Desai 7978: 7946: 7912: 7876:Gabriel Zucman 7864: 7803: 7769: 7731: 7699: 7669: 7663:. p. 50. 7637: 7614: 7604: 7590:Richard Murphy 7570: 7526: 7482:Gabriel Zucman 7464: 7426: 7410:Gabriel Zucman 7390: 7329: 7310: 7291: 7256: 7209:(6246): 6246. 7186: 7150: 7121: 7109:Tax Foundation 7090: 7062: 7031: 6995: 6971: 6956:Tax Foundation 6937: 6891: 6847: 6812: 6803:|journal= 6775:Gabriel Zucman 6751: 6741: 6725:Richard Murphy 6709: 6699: 6669: 6645: 6610: 6572: 6554: 6520: 6493: 6454: 6415: 6392: 6386:Pearse Doherty 6356: 6355: 6353: 6350: 6349: 6348: 6343:978-0226422640 6342: 6324:Gabriel Zucman 6320: 6315:978-1482527681 6314: 6292: 6286: 6268: 6262: 6246:Richard Murphy 6234:Google Scholar 6229: 6226: 6223: 6222: 6219: 6214: 6213:24 (4) 103-26 6211: 6204: 6201: 6197: 6196: 6193: 6191:Gabriel Zucman 6188: 6185: 6178: 6175: 6171: 6170: 6167: 6165:Gabriel Zucman 6161: 6158: 6151: 6142: 6138: 6137: 6134: 6131: 6128: 6121: 6112: 6108: 6107: 6104: 6095: 6092: 6085: 6082: 6078: 6077: 6074: 6068: 6065: 6058: 6055: 6051: 6050: 6047: 6045:Gabriel Zucman 6042: 6039: 6032: 6029: 6025: 6024: 6021: 6012: 6009: 6002: 5999: 5995: 5994: 5991: 5985:Mihir A. Desai 5982: 5979: 5972: 5969: 5965: 5964: 5961: 5955: 5952: 5945: 5942: 5938: 5937: 5934: 5931: 5928: 5925: 5922: 5904: 5892: 5889: 5887: 5884: 5881: 5880: 5870: 5857: 5840: 5830: 5821: 5808: 5795: 5778: 5762: 5752: 5740:tax inversions 5723: 5714: 5685: 5671: 5658: 5641: 5628: 5616: 5592: 5557: 5535: 5534: 5532: 5529: 5527: 5526: 5521: 5516: 5510: 5504: 5499: 5494: 5489: 5484: 5478: 5477: 5476: 5462: 5459:Ireland portal 5446: 5443: 5438:New York Times 5416: 5382: 5381: 5366: 5358: 5355:U.S. tax rates 5342: 5327: 5324: 5313: 5286:Mihir A. Desai 5284:Tax academic, 5259: 5256: 5254: 5251: 5249: 5248: 5244: 5236: 5225: 5200: 5186: 5183: 5181: 5180: 5176: 5173: 5162:Gabriel Zucman 5158: 5143: 5132: 5109: 5090: 5074: 5064: 5061: 5059: 5056: 5054: 5051: 4991:Gabriel Zucman 4987: 4965: 4917:tax inversions 4856:tax inversions 4838: 4835: 4827:employment tax 4818:employment tax 4803: 4732: 4729: 4722: 4701: 4700: 4697: 4686: 4678: 4674:ESRI Quarterly 4638: 4637: 4634: 4631:GDP-per-capita 4622: 4516: 4513: 4483: 4480: 4466:by defining a 4401: 4400: 4390: 4387: 4384: 4380: 4351: 4348: 4312: 4294: 4281:Irish tax code 4274:Gabriel Zucman 4171: 4168: 4166: 4163: 4161: 4160: 4157: 4154: 4147: 4140: 4136: 4130: 4129: 4124: 4118: 4117: 4114: 4111: 4108: 4105: 4100: 4096: 4095: 4092: 4089: 4086: 4083: 4078: 4074: 4073: 4070: 4067: 4064: 4061: 4058: 4054: 4053: 4050: 4047: 4044: 4041: 4035: 4031: 4030: 4027: 4024: 4021: 4018: 4015: 4011: 4010: 4007: 4004: 4001: 3998: 3995: 3991: 3990: 3987: 3984: 3981: 3978: 3975: 3971: 3970: 3967: 3964: 3961: 3958: 3955: 3951: 3950: 3947: 3944: 3941: 3938: 3933: 3929: 3928: 3925: 3922: 3919: 3916: 3913: 3909: 3908: 3905: 3902: 3899: 3896: 3893: 3889: 3888: 3885: 3882: 3879: 3878:United Kingdom 3876: 3873: 3869: 3868: 3865: 3862: 3859: 3856: 3850: 3846: 3845: 3842: 3839: 3836: 3833: 3828: 3824: 3823: 3820: 3817: 3814: 3811: 3808: 3804: 3803: 3800: 3797: 3794: 3791: 3789:ABP Food Group 3786: 3782: 3781: 3778: 3775: 3772: 3769: 3766: 3762: 3761: 3758: 3755: 3752: 3749: 3746: 3742: 3741: 3738: 3735: 3732: 3729: 3724: 3720: 3719: 3716: 3713: 3710: 3707: 3706:Alexion Pharma 3704: 3700: 3699: 3696: 3693: 3690: 3687: 3682: 3678: 3677: 3674: 3673:2013 inversion 3671: 3668: 3665: 3662: 3658: 3657: 3654: 3651: 3648: 3645: 3640: 3636: 3635: 3632: 3629: 3626: 3623: 3621:Kingspan Group 3618: 3614: 3613: 3610: 3607: 3604: 3601: 3599:Musgrave Group 3596: 3592: 3591: 3588: 3587:2006 inversion 3585: 3582: 3581:United Kingdom 3579: 3576: 3572: 3571: 3568: 3567:2013 inversion 3565: 3562: 3559: 3556: 3552: 3551: 3548: 3545: 3542: 3539: 3534: 3530: 3529: 3526: 3523: 3520: 3517: 3511: 3507: 3506: 3503: 3500: 3497: 3494: 3491: 3487: 3486: 3483: 3480: 3477: 3474: 3471: 3467: 3466: 3463: 3460: 3457: 3454: 3453:Merck & Co 3451: 3447: 3446: 3443: 3440: 3437: 3434: 3429: 3425: 3424: 3421: 3418: 3415: 3412: 3407: 3403: 3402: 3399: 3396: 3393: 3390: 3387: 3383: 3382: 3379: 3376: 3373: 3370: 3365: 3361: 3360: 3357: 3354: 3351: 3348: 3343: 3339: 3338: 3335: 3332: 3329: 3326: 3323: 3319: 3318: 3315: 3312: 3309: 3306: 3303: 3299: 3298: 3295: 3294:2009 inversion 3292: 3289: 3286: 3285:Ingersoll-Rand 3283: 3279: 3278: 3275: 3274:2008 inversion 3272: 3269: 3268:United Kingdom 3266: 3263: 3259: 3258: 3255: 3252: 3249: 3246: 3243: 3239: 3238: 3235: 3234:2013 inversion 3232: 3229: 3226: 3223: 3219: 3218: 3215: 3212: 3209: 3206: 3201: 3197: 3196: 3193: 3192:2012 inversion 3190: 3187: 3184: 3181: 3177: 3176: 3173: 3170: 3167: 3164: 3161: 3157: 3156: 3153: 3150: 3147: 3144: 3141: 3137: 3136: 3133: 3132:2015 inversion 3130: 3127: 3124: 3121: 3117: 3116: 3113: 3110: 3107: 3104: 3099: 3095: 3094: 3091: 3088: 3085: 3082: 3079: 3075: 3074: 3069: 3062: 3057: 3052: 3047: 3031: 3030: 3027: 3019: 3016: 3011: 3008: 3005: 3002: 2980:tax inversions 2964: 2961: 2830: 2826:Baker McKenzie 2758:Michael Noonan 2742:captured state 2707: 2706:Captured state 2704: 2637: 2634: 2528: 2525: 2441:tax inversions 2332:tax inversions 2310: 2307: 2305: 2302: 2296: 2293: 2283: 2265: 2264: 2253: 2242: 2235: 2224: 2207: 2199: 2194: 2193: 2182: 2175: 2172: 2145:Bloomberg News 2141:New York Times 2137: 2134:Gabriel Zucman 2114:Richard Murphy 2102:Google Scholar 2098: 2091: 2080: 2069: 2066:United Nations 2062: 2051: 2048:Mihir A. Desai 2036: 2033:Gabriel Zucman 2016: 1989: 1986: 1970: 1969: 1954: 1951:tax black hole 1939: 1911:tax haven list 1873: 1870: 1707:Michael Noonan 1685: 1684: 1682: 1681: 1674: 1667: 1659: 1656: 1655: 1654: 1653: 1641: 1626: 1625: 1620: 1619: 1618: 1617: 1612: 1607: 1605:United Kingdom 1602: 1597: 1592: 1587: 1582: 1577: 1572: 1567: 1562: 1557: 1552: 1547: 1542: 1537: 1532: 1527: 1522: 1517: 1512: 1507: 1502: 1497: 1492: 1487: 1482: 1477: 1472: 1467: 1462: 1457: 1452: 1447: 1442: 1437: 1432: 1427: 1422: 1417: 1412: 1407: 1402: 1397: 1392: 1387: 1382: 1377: 1372: 1367: 1362: 1357: 1352: 1344: 1343: 1339: 1338: 1337: 1336: 1331: 1326: 1318: 1317: 1311: 1306: 1305: 1302: 1301: 1298: 1297: 1292: 1287: 1282: 1277: 1272: 1267: 1262: 1257: 1252: 1247: 1242: 1237: 1231: 1226: 1225: 1222: 1221: 1216: 1215: 1214: 1213: 1207: 1201: 1198:Tax Foundation 1195: 1189: 1180: 1179: 1175: 1174: 1173: 1172: 1170:Gabriel Zucman 1167: 1162: 1157: 1152: 1147: 1145:Mihir A. Desai 1139: 1138: 1132: 1129: 1128: 1125: 1124: 1121: 1120: 1115: 1110: 1105: 1100: 1095: 1094: 1093: 1088: 1078: 1073: 1067: 1062: 1061: 1058: 1057: 1054: 1053: 1048: 1043: 1038: 1033: 1028: 1023: 1018: 1013: 1008: 1006:Robin Hood tax 1003: 998: 990: 985: 980: 974: 969: 968: 965: 964: 961: 960: 955: 950: 945: 943:Excess profits 940: 935: 934: 933: 928: 923: 914: 909: 895: 890: 885: 880: 875: 870: 865: 860: 855: 850: 845: 840: 835: 830: 828:Gross receipts 825: 820: 815: 810: 809: 808: 803: 798: 793: 788: 783: 778: 768: 767: 766: 761: 756: 751: 746: 741: 736: 726: 721: 720: 719: 714: 709: 704: 699: 694: 689: 679: 678: 677: 667: 666: 665: 660: 655: 645: 640: 635: 630: 624: 619: 618: 615: 614: 609: 608: 607: 606: 601: 596: 591: 586: 581: 579:Offshore Leaks 576: 571: 566: 565: 564: 559: 544: 543: 542:Major examples 539: 538: 537: 536: 531: 526: 521: 516: 510: 505: 497: 496: 492: 491: 490: 489: 484: 479: 477:Dutch Sandwich 474: 469: 463: 458: 450: 449: 445: 444: 443: 442: 437: 432: 427: 422: 417: 415:Tax resistance 412: 407: 406: 405: 392: 391: 385: 380: 379: 376: 375: 372: 371: 366: 361: 356: 351: 346: 341: 336: 331: 326: 321: 319:Taxable income 316: 314:Tax assessment 311: 306: 300: 295: 294: 291: 290: 285: 284: 283: 282: 277: 272: 267: 262: 254: 253: 249: 248: 247: 246: 241: 236: 231: 226: 221: 216: 208: 207: 206:General Theory 201: 196: 195: 192: 191: 188: 187: 182: 177: 175:Representation 172: 167: 162: 157: 152: 147: 142: 137: 132: 127: 122: 117: 112: 107: 102: 97: 96: 95: 85: 80: 75: 70: 65: 59: 54: 53: 50: 49: 42: 41: 33: 32: 26: 25: 15: 9: 6: 4: 3: 2: 15554: 15543: 15540: 15538: 15535: 15533: 15530: 15528: 15525: 15523: 15520: 15519: 15517: 15502: 15497: 15492: 15490: 15482: 15481: 15478: 15468: 15467:Vandana Shiva 15465: 15463: 15460: 15458: 15455: 15453: 15450: 15448: 15445: 15444: 15442: 15436: 15430: 15427: 15425: 15422: 15420: 15419:Saskia Sassen 15417: 15415: 15414:George Ritzer 15412: 15410: 15409:Antonio Negri 15407: 15405: 15404:L. H. M. Ling 15402: 15400: 15397: 15395: 15392: 15390: 15389:Michael Hardt 15387: 15385: 15382: 15380: 15377: 15375: 15372: 15370: 15369:Alfred Crosby 15367: 15365: 15362: 15360: 15357: 15355: 15352: 15350: 15347: 15345: 15342: 15340: 15337: 15335: 15332: 15330: 15327: 15325: 15322: 15321: 15319: 15311: 15305: 15302: 15300: 15299:Susan Strange 15297: 15295: 15292: 15290: 15287: 15285: 15282: 15280: 15277: 15275: 15272: 15270: 15269:Robert W. Cox 15267: 15265: 15262: 15260: 15257: 15256: 15254: 15246: 15240: 15237: 15235: 15232: 15230: 15229:Jeffrey Sachs 15227: 15225: 15222: 15220: 15217: 15215: 15212: 15210: 15207: 15205: 15202: 15200: 15197: 15195: 15192: 15190: 15187: 15185: 15182: 15180: 15177: 15175: 15172: 15171: 15169: 15163: 15160: 15154: 15148: 15147:World-systems 15145: 15143: 15142:World history 15140: 15138: 15137:Social change 15135: 15133: 15130: 15126: 15123: 15121: 15118: 15117: 15116: 15115:Modernization 15113: 15111: 15108: 15106: 15103: 15101: 15098: 15096: 15093: 15091: 15088: 15087: 15085: 15081: 15071: 15068: 15066: 15063: 15061: 15058: 15054: 15051: 15050: 15049: 15046: 15044: 15041: 15039: 15036: 15034: 15031: 15029: 15026: 15024: 15021: 15019: 15016: 15012: 15009: 15007: 15004: 15002: 14999: 14997: 14994: 14992: 14989: 14987: 14984: 14983: 14982: 14979: 14977: 14974: 14972: 14969: 14967: 14964: 14962: 14959: 14957: 14954: 14952: 14949: 14947: 14944: 14942: 14939: 14935: 14932: 14931: 14930: 14927: 14926: 14924: 14918: 14912: 14909: 14905: 14902: 14900: 14897: 14896: 14895: 14892: 14890: 14887: 14885: 14882: 14880: 14877: 14875: 14872: 14868: 14865: 14864: 14863: 14860: 14856: 14853: 14852: 14851: 14848: 14847: 14845: 14839: 14836: 14832: 14826: 14823: 14821: 14818: 14816: 14813: 14809: 14806: 14804: 14801: 14800: 14799: 14796: 14794: 14791: 14789: 14786: 14784: 14781: 14779: 14778:Global health 14776: 14774: 14771: 14769: 14766: 14762: 14759: 14758: 14757: 14754: 14752: 14749: 14747: 14744: 14742: 14739: 14737: 14734: 14732: 14729: 14727: 14724: 14722: 14719: 14718: 14716: 14712: 14706: 14703: 14701: 14693: 14691: 14688: 14687: 14684: 14680: 14679:Globalization 14673: 14668: 14666: 14661: 14659: 14654: 14653: 14650: 14643: 14642: 14637: 14634: 14631: 14630: 14625: 14622: 14619: 14618: 14613: 14610: 14608: 14605: 14603: 14600: 14598: 14595: 14594: 14582: 14577: 14573: 14567: 14559: 14553: 14545: 14541: 14535: 14527: 14523: 14516: 14509: 14504: 14500: 14496: 14490: 14482: 14478: 14472: 14465: 14460: 14459: 14454: 14450: 14444: 14436: 14432: 14425: 14418: 14414: 14407: 14399: 14395: 14388: 14377: 14371: 14369: 14352: 14348: 14344: 14338: 14331: 14326: 14322: 14318: 14312: 14305: 14300: 14293: 14285: 14281: 14275: 14267: 14261: 14253: 14246: 14239: 14228: 14224: 14220: 14216: 14212: 14208: 14204: 14203: 14195: 14188: 14186: 14177: 14171: 14167: 14163: 14162: 14157: 14153: 14147: 14139: 14132: 14128: 14122: 14114: 14110: 14104: 14096: 14092: 14085: 14077: 14073: 14067: 14060: 14053: 14047: 14039: 14035: 14029: 14022: 14006: 13999: 13993: 13985: 13981: 13975: 13959: 13955: 13949: 13941: 13937: 13931: 13924: 13919: 13918: 13913: 13906: 13898: 13892: 13885:. 3 May 2018. 13884: 13883: 13878: 13872: 13864: 13863: 13858: 13851: 13849: 13840: 13836: 13830: 13822: 13818: 13812: 13805: 13801: 13797: 13796: 13788: 13781: 13773: 13771:9789280529142 13767: 13763: 13756: 13755: 13748: 13740: 13734: 13726: 13722: 13716: 13708: 13702: 13700: 13691: 13690: 13685: 13678: 13670: 13669: 13664: 13657: 13649: 13648: 13643: 13636: 13629: 13624: 13620: 13619: 13614: 13610: 13604: 13602: 13593: 13592: 13587: 13581: 13573: 13572: 13567: 13561: 13553: 13546: 13540: 13532: 13528: 13521: 13513: 13509: 13503: 13495: 13491: 13485: 13477: 13473: 13467: 13459: 13455: 13449: 13438: 13432: 13421: 13415: 13407: 13401: 13393: 13389: 13383: 13376: 13372: 13368: 13362: 13355: 13344: 13340: 13333: 13326: 13322: 13318: 13312: 13304: 13300: 13294: 13287: 13283: 13279: 13273: 13265: 13261: 13255: 13247: 13243: 13237: 13229: 13225: 13219: 13211: 13207: 13201: 13194: 13189: 13183: 13176: 13172: 13168: 13162: 13155: 13151: 13147: 13140: 13138: 13129: 13125: 13119: 13117: 13115: 13106: 13102: 13096: 13089: 13084: 13080: 13074: 13067: 13063: 13057: 13050: 13045: 13041: 13040: 13032: 13026: 13024: 13016: 13011: 13010: 13005: 12999: 12993: 12990: 12986: 12981: 12975: 12967: 12963: 12959: 12958:Seamus Coffey 12953: 12946: 12941: 12940: 12932: 12925: 12918: 12915:. p. 1. 12914: 12910: 12906: 12900: 12892: 12888: 12883: 12878: 12874: 12870: 12866: 12862: 12856: 12848: 12844: 12840: 12836: 12835: 12830: 12823: 12816: 12804: 12800: 12794: 12787: 12783: 12782: 12777: 12771: 12764: 12759: 12755: 12749: 12741: 12735: 12728: 12723: 12719: 12713: 12705: 12701: 12695: 12687: 12681: 12674: 12670: 12664: 12657: 12645: 12639: 12632: 12620: 12616: 12615: 12610: 12604: 12597: 12592: 12585: 12579: 12572:. OECD. 1998. 12568: 12562: 12546: 12542: 12536: 12529: 12525: 12521: 12515: 12508: 12504:. p. 7. 12503: 12496: 12489: 12487: 12479: 12475: 12471: 12465: 12458: 12454: 12450: 12444: 12425: 12421: 12417: 12410: 12406: 12402: 12395: 12393: 12391: 12383: 12381: 12376: 12372: 12366: 12359: 12352: 12346: 12327: 12320: 12314: 12307: 12302: 12296: 12280: 12276: 12270: 12268: 12266: 12258: 12250: 12244: 12237: 12221: 12217: 12210: 12204: 12197: 12192: 12188: 12182: 12174: 12170: 12164: 12156: 12152: 12146: 12138: 12134: 12128: 12120: 12114: 12107: 12103: 12097: 12090: 12086: 12082: 12076: 12069: 12053: 12049: 12042: 12036: 12025: 12019: 12012: 12007: 12001: 11994: 11989: 11985: 11979: 11970: 11963: 11958: 11954: 11948: 11946: 11944: 11932: 11926: 11918: 11912: 11901: 11895: 11887: 11881: 11865: 11861: 11855: 11853: 11833: 11826: 11820: 11818: 11810: 11805: 11801: 11800: 11795: 11791: 11785: 11778: 11773: 11769: 11765: 11758: 11743: 11739: 11732: 11717: 11716: 11711: 11704: 11697: 11686: 11685: 11680: 11676: 11675:Philip Alston 11669: 11662: 11650: 11646: 11642: 11636: 11629: 11618: 11617: 11616:TheJournal.ie 11612: 11605: 11590: 11589: 11584: 11577: 11570: 11557: 11553: 11547: 11528: 11524: 11517: 11511: 11509: 11497: 11491: 11489: 11481: 11479: 11473: 11472: 11467: 11460: 11452: 11448: 11442: 11440: 11428: 11422: 11414: 11410: 11404: 11402: 11386: 11385: 11380: 11373: 11358: 11354: 11350: 11344: 11337: 11324: 11317: 11311: 11303: 11299: 11295: 11291: 11287: 11283: 11276: 11269: 11257: 11256:EU Commission 11253: 11249: 11243: 11236: 11232: 11231:EU Commission 11225: 11219: 11212: 11201: 11197: 11193: 11187: 11179: 11173: 11165: 11159: 11152: 11136: 11129: 11123: 11116: 11111: 11107: 11101: 11093: 11089: 11083: 11076: 11072: 11068: 11062: 11055: 11050: 11044: 11025: 11018: 11012: 11005: 10998: 10992: 10984: 10978: 10971: 10967: 10963: 10957: 10950: 10946: 10942: 10936: 10929: 10925: 10921: 10917: 10911: 10903: 10899: 10893: 10878: 10874: 10867: 10860: 10855: 10851: 10845: 10838: 10834: 10828: 10820: 10816: 10810: 10808: 10800: 10795: 10791: 10785: 10778: 10770: 10764: 10757: 10746: 10745: 10740: 10733: 10731: 10722: 10718: 10712: 10693: 10689: 10682: 10676: 10657: 10650: 10644: 10633: 10627: 10616: 10610: 10603: 10599: 10595: 10588: 10586: 10577: 10570: 10566: 10565:Seamus Coffey 10560: 10552: 10548: 10542: 10534: 10530: 10526: 10520: 10518: 10516: 10507: 10506: 10501: 10498:(June 2018). 10497: 10491: 10489: 10487: 10478: 10474: 10468: 10466: 10464: 10452: 10446: 10438: 10434: 10427: 10425: 10423: 10414: 10410: 10403: 10401: 10399: 10390: 10383: 10379: 10373: 10371: 10363: 10351: 10350: 10345: 10338: 10331: 10320: 10319: 10314: 10307: 10305: 10303: 10295: 10284: 10283: 10278: 10271: 10269: 10267: 10259: 10247: 10246: 10241: 10234: 10226: 10219: 10211: 10210: 10205: 10199: 10183: 10179: 10175: 10171: 10165: 10157: 10156: 10151: 10145: 10130: 10129: 10124: 10117: 10109: 10108: 10107:TheJournal.ie 10103: 10097: 10089: 10088: 10083: 10077: 10070: 10063: 10057: 10055: 10039: 10038: 10033: 10026: 10019: 10008: 10007: 10002: 9995: 9980: 9979: 9974: 9967: 9960: 9959:jurisdiction. 9947: 9943: 9937: 9930: 9918: 9914: 9907: 9892: 9891: 9886: 9879: 9877: 9861: 9860: 9855: 9848: 9833: 9829: 9825: 9824:Seamus Coffey 9819: 9803: 9796: 9789: 9778: 9777: 9772: 9765: 9750: 9746: 9739: 9737: 9735: 9719: 9715: 9711: 9705: 9703: 9701: 9685: 9684: 9679: 9675: 9669: 9662: 9658: 9654: 9650: 9644: 9642: 9640: 9632: 9619: 9612: 9608: 9602: 9595: 9584: 9580: 9576: 9570: 9562: 9561: 9556: 9550: 9542: 9541: 9536: 9530: 9523: 9518: 9514: 9510: 9506: 9505:Seamus Coffey 9500: 9492: 9491: 9486: 9480: 9478: 9469: 9465: 9458: 9456: 9447: 9443: 9436: 9434: 9425: 9421: 9415: 9407: 9403: 9397: 9381: 9377: 9373: 9367: 9351: 9347: 9343: 9337: 9329: 9323: 9307: 9303: 9299: 9293: 9277: 9273: 9269: 9263: 9256: 9244: 9243: 9242:TheJournal.ie 9238: 9231: 9216: 9215: 9210: 9206: 9200: 9185: 9184: 9179: 9172: 9165: 9160: 9159: 9154: 9147: 9140: 9136: 9135: 9130: 9126: 9120: 9113: 9102: 9101: 9096: 9089: 9081: 9074: 9067: 9063: 9059: 9055: 9051: 9047: 9043: 9036: 9029: 9027: 9018: 9012: 9004: 9000: 8994: 8987: 8982: 8981:Bloomberg.com 8978: 8972: 8965: 8960: 8956: 8950: 8943: 8939: 8935: 8929: 8927: 8911: 8907: 8900: 8885: 8881: 8874: 8867: 8856: 8855: 8850: 8843: 8836: 8824: 8818: 8810: 8806: 8800: 8792: 8786: 8771: 8770: 8765: 8761: 8755: 8748: 8737: 8736: 8735:TheJournal.ie 8731: 8724: 8717: 8706: 8705: 8700: 8696: 8690: 8683: 8672: 8671: 8666: 8662: 8656: 8641: 8640: 8635: 8631: 8625: 8610: 8609: 8604: 8597: 8582: 8581: 8576: 8569: 8567: 8559: 8558:corporations. 8547: 8546: 8545:The Economist 8541: 8534: 8527: 8516: 8515: 8510: 8503: 8488: 8487: 8482: 8475: 8468: 8466: 8452: 8451: 8446: 8439: 8423: 8422:Bloomberg.com 8419: 8412: 8410: 8402: 8391: 8390: 8385: 8378: 8370: 8366: 8360: 8358: 8350: 8346: 8340: 8338: 8330: 8325: 8318: 8316: 8308: 8304: 8297: 8290: 8283: 8277: 8275: 8266: 8260: 8252: 8246: 8238: 8234: 8228: 8220: 8214: 8207: 8203: 8197: 8186: 8180: 8173: 8166: 8162: 8155: 8148: 8146: 8138: 8135:. p. 5. 8134: 8127: 8120: 8113: 8097: 8093: 8086: 8083:(June 2013). 8082: 8076: 8069: 8065: 8058: 8051: 8044: 8039: 8035: 8031: 8024: 8017: 8013: 8009: 8005: 8001: 8000: 7995: 7991: 7985: 7983: 7974: 7973: 7965: 7961: 7955: 7953: 7951: 7943: 7932: 7931: 7926: 7919: 7917: 7909: 7903: 7898: 7895:(4): 121–48. 7894: 7890: 7889: 7881: 7877: 7871: 7869: 7861: 7857: 7853: 7849: 7845: 7841: 7837: 7836: 7828: 7824: 7820: 7814: 7812: 7810: 7808: 7800: 7796: 7792: 7791: 7786: 7782: 7776: 7774: 7766: 7762: 7758: 7757: 7752: 7748: 7742: 7740: 7738: 7736: 7728: 7723: 7716: 7712: 7706: 7704: 7696: 7692: 7688: 7682: 7680: 7678: 7676: 7674: 7666: 7662: 7661:EU Commission 7655: 7648: 7646: 7644: 7642: 7634: 7630: 7629: 7624: 7618: 7611: 7607: 7605:9780801476129 7601: 7597: 7596: 7591: 7587: 7581: 7579: 7577: 7575: 7567: 7552: 7545: 7541: 7535: 7533: 7531: 7523: 7518: 7514: 7509: 7504: 7500: 7496: 7495: 7487: 7483: 7477: 7475: 7473: 7471: 7469: 7461: 7457: 7453: 7446: 7439: 7437: 7435: 7433: 7431: 7423: 7419: 7415: 7411: 7405: 7403: 7401: 7399: 7397: 7395: 7387: 7371: 7367: 7363: 7356: 7352: 7346: 7344: 7342: 7340: 7338: 7336: 7334: 7325: 7324: 7317: 7315: 7306: 7300: 7298: 7296: 7288: 7275: 7274: 7269: 7263: 7261: 7252: 7248: 7243: 7238: 7234: 7230: 7226: 7222: 7217: 7212: 7208: 7204: 7200: 7193: 7191: 7183: 7170: 7163: 7157: 7155: 7147: 7142: 7135: 7128: 7126: 7110: 7106: 7099: 7097: 7095: 7078: 7071: 7069: 7067: 7058: 7054: 7048: 7046: 7044: 7042: 7040: 7038: 7036: 7020: 7019: 7013: 7008: 7002: 7000: 6992: 6987: 6980: 6978: 6976: 6968: 6957: 6953: 6946: 6944: 6942: 6934: 6922: 6918: 6917: 6912: 6906: 6904: 6902: 6900: 6898: 6896: 6888: 6882: 6877: 6873: 6869: 6868: 6863: 6856: 6854: 6852: 6844: 6839: 6835: 6834: 6829: 6825: 6819: 6817: 6808: 6795: 6787: 6780: 6776: 6770: 6768: 6766: 6764: 6762: 6760: 6758: 6756: 6748: 6744: 6738: 6734: 6730: 6726: 6722: 6716: 6714: 6706: 6702: 6696: 6692: 6691: 6686: 6680: 6678: 6676: 6674: 6666: 6662: 6658: 6652: 6650: 6642: 6630: 6629: 6624: 6617: 6615: 6607: 6596: 6595: 6590: 6583: 6581: 6579: 6577: 6568: 6564: 6558: 6551: 6540: 6539: 6534: 6527: 6525: 6517: 6512: 6506: 6504: 6502: 6500: 6498: 6490: 6487: 6474: 6473: 6468: 6461: 6459: 6451: 6439: 6438: 6437:TheJournal.ie 6433: 6426: 6424: 6422: 6420: 6412: 6408: 6407: 6402: 6396: 6389: 6387: 6375: 6371: 6364: 6362: 6357: 6345: 6339: 6335: 6331: 6330: 6325: 6321: 6317: 6311: 6307: 6300: 6299: 6293: 6289: 6283: 6279: 6278: 6273: 6269: 6265: 6259: 6255: 6251: 6247: 6243: 6239: 6238: 6237: 6235: 6220: 6218: 6215: 6212: 6210: 6209: 6205: 6202: 6199: 6198: 6194: 6192: 6189: 6186: 6184: 6183: 6179: 6176: 6173: 6172: 6168: 6166: 6162: 6159: 6157: 6156: 6152: 6143: 6140: 6139: 6135: 6132: 6130:54 (1) 82–95 6129: 6127: 6126: 6122: 6113: 6110: 6109: 6105: 6103: 6099: 6096: 6093: 6091: 6090: 6086: 6083: 6080: 6079: 6075: 6072: 6069: 6066: 6064: 6063: 6059: 6056: 6053: 6052: 6048: 6046: 6043: 6040: 6038: 6037: 6033: 6030: 6027: 6026: 6022: 6020: 6016: 6013: 6010: 6008: 6007: 6003: 6000: 5997: 5996: 5992: 5990: 5986: 5983: 5980: 5978: 5977: 5973: 5970: 5967: 5966: 5962: 5959: 5956: 5953: 5951: 5950: 5946: 5943: 5940: 5939: 5935: 5932: 5929: 5926: 5923: 5920: 5919: 5915: 5903: 5900: 5898: 5874: 5867: 5861: 5854: 5850: 5844: 5834: 5825: 5818: 5812: 5802: 5800: 5792: 5791:EU Commission 5788: 5782: 5775: 5769: 5767: 5756: 5749: 5745: 5741: 5737: 5733: 5727: 5718: 5712:U.S. tax rate 5711: 5707: 5703: 5702: 5701:#Green Jersey 5697: 5696: 5689: 5680: 5678: 5676: 5668: 5662: 5655: 5651: 5645: 5638: 5632: 5623: 5621: 5612: 5607: 5606: 5599: 5597: 5590:restructuring 5589: 5585: 5581: 5580: 5575: 5574: 5569: 5568: 5561: 5554: 5550: 5546: 5540: 5536: 5525: 5522: 5520: 5517: 5514: 5511: 5508: 5505: 5503: 5500: 5498: 5495: 5493: 5490: 5488: 5485: 5483: 5480: 5479: 5474: 5463: 5460: 5449: 5442: 5440: 5439: 5434: 5430: 5421: 5415: 5414:corporations. 5410: 5408: 5404: 5399: 5397: 5392: 5387: 5379: 5375: 5371: 5367: 5364: 5359: 5356: 5352: 5348: 5344: 5343: 5341: 5339: 5333: 5320:(March 2018). 5319: 5318:Goldman Sachs 5312: 5310: 5304: 5302: 5296: 5293: 5292: 5287: 5282: 5278: 5270: 5265: 5245: 5242: 5237: 5234: 5230: 5226: 5223: 5219: 5214: 5210: 5209:check-the-box 5206: 5202: 5201: 5199: 5197: 5193: 5171: 5167: 5163: 5159: 5156: 5152: 5151:EU tax havens 5148: 5144: 5141: 5137: 5133: 5130: 5126: 5122: 5118: 5114: 5110: 5107: 5103: 5099: 5095: 5091: 5088: 5084: 5080: 5076: 5075: 5073: 5070: 5050: 5048: 5044: 5040: 5036: 5032: 5027: 5025: 5021: 5018:). However, 5017: 5013: 5009: 5005: 4996: 4992: 4986: 4981: 4979: 4970: 4964: 4960: 4958: 4954: 4950: 4946: 4942: 4938: 4934: 4933: 4928: 4924: 4923: 4918: 4913: 4911: 4906: 4904: 4900: 4896: 4892: 4888: 4883: 4881: 4877: 4869: 4864: 4857: 4853: 4849: 4844: 4834: 4832: 4828: 4823: 4819: 4814: 4808: 4802: 4798: 4796: 4793: 4789: 4783: 4776: 4771: 4767: 4765: 4761: 4757: 4748: 4743: 4738: 4721: 4716: 4714: 4709: 4707: 4698: 4695: 4691: 4687: 4684: 4680: 4679: 4677: 4675: 4671: 4667: 4661: 4659: 4654: 4652: 4651:check-the-box 4648: 4644: 4635: 4632: 4628: 4624: 4623: 4621: 4619: 4615: 4611: 4607: 4603: 4599: 4597: 4591: 4586: 4584: 4580: 4576: 4572: 4568: 4564: 4560: 4556: 4552: 4548: 4544: 4540: 4536: 4532: 4526: 4522: 4512: 4510: 4509: 4503: 4501: 4497: 4492: 4490: 4479: 4477: 4473: 4469: 4465: 4461: 4457: 4453: 4449: 4445: 4441: 4436: 4434: 4430: 4426: 4422: 4418: 4413: 4411: 4407: 4398: 4396: 4391: 4388: 4385: 4382: 4381: 4379: 4377: 4374: 4370: 4365: 4363: 4357: 4347: 4345: 4340: 4338: 4333: 4331: 4327: 4317: 4316:Jonathan Weil 4311: 4303: 4299: 4293: 4289: 4287: 4282: 4277: 4275: 4271: 4267: 4263: 4259: 4251: 4247: 4240: 4236: 4232: 4229: 4224: 4220: 4218: 4214: 4210: 4206: 4202: 4198: 4194: 4191: 4187: 4183: 4177: 4158: 4155: 4152: 4148: 4145: 4141: 4138: 4137: 4135: 4128: 4125: 4123: 4119: 4115: 4112: 4109: 4106: 4104: 4101: 4098: 4097: 4093: 4090: 4087: 4084: 4082: 4079: 4076: 4075: 4071: 4069:not inversion 4068: 4066:life sciences 4065: 4063:United States 4062: 4059: 4056: 4055: 4051: 4048: 4045: 4042: 4039: 4036: 4033: 4032: 4028: 4025: 4022: 4019: 4016: 4013: 4012: 4008: 4006:not inversion 4005: 4002: 4000:United States 3999: 3996: 3993: 3992: 3988: 3986:not inversion 3985: 3983:life sciences 3982: 3980:United States 3979: 3976: 3973: 3972: 3968: 3966:not inversion 3965: 3962: 3960:United States 3959: 3957:Intel Ireland 3956: 3953: 3952: 3948: 3945: 3942: 3939: 3937: 3934: 3931: 3930: 3926: 3923: 3920: 3917: 3914: 3911: 3910: 3906: 3904:not inversion 3903: 3901:life sciences 3900: 3898:United States 3897: 3894: 3891: 3890: 3886: 3884:not inversion 3883: 3880: 3877: 3875:Tesco Ireland 3874: 3871: 3870: 3866: 3863: 3860: 3857: 3854: 3851: 3848: 3847: 3843: 3840: 3837: 3834: 3832: 3829: 3826: 3825: 3821: 3819:not inversion 3818: 3815: 3813:United States 3812: 3809: 3806: 3805: 3801: 3798: 3795: 3792: 3790: 3787: 3784: 3783: 3779: 3777:not inversion 3776: 3774:life sciences 3773: 3771:United States 3770: 3767: 3764: 3763: 3759: 3757:not inversion 3756: 3753: 3751:United States 3750: 3747: 3744: 3743: 3739: 3736: 3733: 3730: 3728: 3727:Grafton Group 3725: 3722: 3721: 3717: 3715:not inversion 3714: 3712:life sciences 3711: 3709:United States 3708: 3705: 3702: 3701: 3697: 3694: 3691: 3688: 3686: 3683: 3680: 3679: 3675: 3672: 3670:life sciences 3669: 3667:United States 3666: 3663: 3660: 3659: 3655: 3652: 3649: 3646: 3644: 3643:Dunnes Stores 3641: 3638: 3637: 3633: 3630: 3627: 3624: 3622: 3619: 3616: 3615: 3611: 3608: 3605: 3602: 3600: 3597: 3594: 3593: 3589: 3586: 3583: 3580: 3577: 3574: 3573: 3569: 3566: 3564:life sciences 3563: 3561:United States 3560: 3557: 3554: 3553: 3549: 3546: 3543: 3540: 3538: 3537:Total Produce 3535: 3532: 3531: 3527: 3524: 3521: 3518: 3515: 3512: 3509: 3508: 3504: 3502:not inversion 3501: 3499:life sciences 3498: 3496:United States 3495: 3492: 3489: 3488: 3484: 3482:not inversion 3481: 3478: 3476:United States 3475: 3472: 3469: 3468: 3464: 3462:not inversion 3461: 3459:life sciences 3458: 3456:United States 3455: 3452: 3449: 3448: 3444: 3441: 3438: 3435: 3433: 3430: 3427: 3426: 3422: 3419: 3416: 3413: 3411: 3408: 3405: 3404: 3400: 3398:not inversion 3397: 3395:life sciences 3394: 3392:United States 3391: 3388: 3385: 3384: 3380: 3377: 3374: 3371: 3369: 3366: 3363: 3362: 3358: 3355: 3352: 3349: 3347: 3344: 3341: 3340: 3336: 3334:not inversion 3333: 3330: 3328:United States 3327: 3324: 3321: 3320: 3316: 3314:not inversion 3313: 3310: 3308:United States 3307: 3304: 3301: 3300: 3296: 3293: 3290: 3288:United States 3287: 3284: 3281: 3280: 3276: 3273: 3271:life sciences 3270: 3267: 3264: 3261: 3260: 3256: 3254:not inversion 3253: 3250: 3248:United States 3247: 3244: 3241: 3240: 3236: 3233: 3231:life sciences 3230: 3228:United States 3227: 3224: 3221: 3220: 3216: 3213: 3210: 3207: 3205: 3202: 3199: 3198: 3194: 3191: 3188: 3186:United States 3185: 3182: 3179: 3178: 3174: 3172:not inversion 3171: 3168: 3166:United States 3165: 3162: 3159: 3158: 3154: 3152:not inversion 3151: 3148: 3146:United States 3145: 3142: 3139: 3138: 3134: 3131: 3129:life sciences 3128: 3126:United States 3125: 3123:Medtronic plc 3122: 3119: 3118: 3114: 3111: 3108: 3105: 3103: 3100: 3097: 3096: 3092: 3090:not inversion 3089: 3086: 3084:United States 3083: 3081:Apple Ireland 3080: 3077: 3076: 3070: 3068:(if non–IRL) 3066: 3063: 3061:(if non–IRL) 3058: 3053: 3048: 3046:(By Revenue) 3043: 3042: 3033: 3028: 3025: 3020: 3017: 3012: 3009: 3006: 3003: 3000: 2999: 2998: 2995: 2993: 2989: 2981: 2977: 2973: 2969: 2960: 2957: 2953: 2952: 2947: 2946:John Naughton 2943: 2939: 2938: 2932: 2930: 2926: 2922: 2917: 2915: 2911: 2907: 2906:1997 Tax Acts 2903: 2899: 2894: 2892: 2888: 2884: 2880: 2876: 2872: 2868: 2863: 2855: 2851: 2847: 2843: 2835: 2829: 2827: 2821: 2819: 2815: 2814:Anti-BEPS MLI 2810: 2807: 2803: 2799: 2794: 2790: 2785: 2783: 2779: 2775: 2771: 2767: 2763: 2759: 2754: 2752: 2748: 2744: 2743: 2734: 2730: 2726: 2723: 2718: 2713: 2703: 2701: 2697: 2693: 2689: 2685: 2679: 2677: 2673: 2669: 2665: 2661: 2657: 2653: 2649: 2643: 2633: 2631: 2627: 2623: 2622:Seamus Coffey 2619: 2615: 2611: 2607: 2603: 2599: 2594: 2592: 2588: 2584: 2583:product cycle 2579: 2577: 2573: 2568: 2560: 2555: 2548: 2543: 2538: 2534: 2524: 2522: 2520: 2515: 2511: 2507: 2502: 2500: 2496: 2492: 2488: 2484: 2480: 2475: 2473: 2467: 2465: 2461: 2457: 2453: 2449: 2444: 2442: 2434: 2431:& Frank ( 2430: 2425: 2420: 2416: 2414: 2413: 2408: 2407: 2402: 2401: 2396: 2392: 2388: 2387: 2382: 2378: 2374: 2369: 2367: 2366: 2361: 2357: 2353: 2349: 2345: 2341: 2333: 2329: 2325: 2321: 2316: 2301: 2288: 2282: 2277: 2275: 2271: 2262: 2261:EU tax havens 2258: 2257:EU Commission 2254: 2251: 2247: 2243: 2240: 2236: 2233: 2229: 2225: 2223:in June 2000; 2222: 2221: 2216: 2212: 2208: 2205: 2201: 2200: 2198: 2191: 2190:EU Commission 2187: 2183: 2180: 2176: 2173: 2170: 2166: 2162: 2161:The Economist 2158: 2154: 2150: 2146: 2142: 2138: 2135: 2131: 2130: 2125: 2121: 2120: 2115: 2111: 2107: 2103: 2099: 2096: 2092: 2089: 2085: 2081: 2078: 2074: 2070: 2067: 2063: 2060: 2057:) and by the 2056: 2052: 2049: 2046:(2006), and 2045: 2041: 2037: 2034: 2030: 2026: 2022: 2018: 2017: 2015: 2013: 2009: 2005: 1999: 1995: 1985: 1983: 1979: 1975: 1967: 1963: 1962:Kevin Hassett 1960:, tax-expert 1959: 1955: 1952: 1948: 1944: 1940: 1937: 1933: 1929: 1925: 1924: 1923: 1920: 1916: 1912: 1908: 1900: 1899:tax blackhole 1896: 1892: 1888: 1884: 1879: 1869: 1867: 1863: 1859: 1855: 1851: 1847: 1843: 1839: 1838: 1832: 1830: 1826: 1822: 1818: 1814: 1810: 1806: 1802: 1798: 1793: 1791: 1787: 1783: 1780:regimes, and 1779: 1775: 1771: 1770: 1764: 1763: 1758: 1753: 1751: 1747: 1743: 1739: 1735: 1731: 1727: 1720: 1716: 1712: 1708: 1703: 1696: 1691: 1680: 1675: 1673: 1668: 1666: 1661: 1660: 1658: 1657: 1652: 1642: 1640: 1635: 1630: 1629: 1628: 1627: 1616: 1613: 1611: 1610:United States 1608: 1606: 1603: 1601: 1598: 1596: 1593: 1591: 1588: 1586: 1583: 1581: 1578: 1576: 1573: 1571: 1568: 1566: 1563: 1561: 1558: 1556: 1553: 1551: 1548: 1546: 1543: 1541: 1538: 1536: 1533: 1531: 1528: 1526: 1523: 1521: 1518: 1516: 1513: 1511: 1508: 1506: 1503: 1501: 1498: 1496: 1493: 1491: 1488: 1486: 1483: 1481: 1478: 1476: 1473: 1471: 1468: 1466: 1463: 1461: 1458: 1456: 1453: 1451: 1448: 1446: 1443: 1441: 1438: 1436: 1433: 1431: 1428: 1426: 1423: 1421: 1418: 1416: 1413: 1411: 1408: 1406: 1403: 1401: 1398: 1396: 1393: 1391: 1388: 1386: 1383: 1381: 1378: 1376: 1373: 1371: 1368: 1366: 1363: 1361: 1358: 1356: 1353: 1351: 1348: 1347: 1346: 1345: 1341: 1340: 1335: 1332: 1330: 1327: 1325: 1322: 1321: 1320: 1319: 1316:All Countries 1315: 1314: 1309: 1304: 1303: 1296: 1293: 1291: 1288: 1286: 1283: 1281: 1278: 1276: 1273: 1271: 1270:Tolerance tax 1268: 1266: 1263: 1261: 1258: 1256: 1253: 1251: 1248: 1246: 1243: 1241: 1238: 1236: 1233: 1232: 1229: 1224: 1223: 1211: 1208: 1205: 1202: 1199: 1196: 1193: 1190: 1187: 1184: 1183: 1182: 1181: 1177: 1176: 1171: 1168: 1166: 1163: 1161: 1158: 1156: 1153: 1151: 1148: 1146: 1143: 1142: 1141: 1140: 1136: 1135: 1127: 1126: 1119: 1116: 1114: 1111: 1109: 1106: 1104: 1101: 1099: 1096: 1092: 1089: 1087: 1084: 1083: 1082: 1079: 1077: 1074: 1072: 1069: 1068: 1065: 1060: 1059: 1052: 1049: 1047: 1044: 1042: 1039: 1037: 1034: 1032: 1029: 1027: 1024: 1022: 1019: 1017: 1014: 1012: 1009: 1007: 1004: 1002: 999: 996: 991: 989: 986: 984: 981: 979: 976: 975: 972: 971:International 967: 966: 959: 956: 954: 951: 949: 946: 944: 941: 939: 936: 932: 929: 927: 924: 922: 918: 915: 913: 910: 908: 905: 904: 903: 899: 896: 894: 891: 889: 886: 884: 881: 879: 876: 874: 873:Resource rent 871: 869: 866: 864: 861: 859: 856: 854: 851: 849: 846: 844: 841: 839: 836: 834: 831: 829: 826: 824: 821: 819: 816: 814: 811: 807: 804: 802: 799: 797: 794: 792: 789: 787: 784: 782: 779: 777: 774: 773: 772: 769: 765: 762: 760: 757: 755: 752: 750: 747: 745: 742: 740: 737: 735: 732: 731: 730: 727: 725: 722: 718: 715: 713: 710: 708: 705: 703: 700: 698: 695: 693: 690: 688: 685: 684: 683: 680: 676: 673: 672: 671: 670:Capital gains 668: 664: 661: 659: 656: 654: 651: 650: 649: 646: 644: 641: 639: 636: 634: 631: 629: 626: 625: 622: 617: 616: 605: 602: 600: 597: 595: 592: 590: 589:Panama Papers 587: 585: 582: 580: 577: 575: 572: 570: 567: 563: 560: 558: 557: 553: 552: 551: 548: 547: 546: 545: 541: 540: 535: 532: 530: 527: 525: 522: 520: 517: 514: 511: 509: 506: 504: 501: 500: 499: 498: 494: 493: 488: 485: 483: 480: 478: 475: 473: 470: 467: 464: 462: 459: 457: 456:Tax inversion 454: 453: 452: 451: 447: 446: 441: 438: 436: 433: 431: 428: 426: 423: 421: 418: 416: 413: 411: 408: 404: 401: 400: 399: 398:Tax avoidance 396: 395: 394: 393: 389: 388: 383: 382:Noncompliance 378: 377: 370: 367: 365: 362: 360: 359:Tax collector 357: 355: 352: 350: 347: 345: 342: 340: 339:Tax residence 337: 335: 332: 330: 327: 325: 322: 320: 317: 315: 312: 310: 309:Revenue stamp 307: 305: 302: 301: 298: 293: 292: 281: 278: 276: 273: 271: 268: 266: 263: 261: 258: 257: 256: 255: 251: 250: 245: 242: 240: 237: 235: 232: 230: 227: 225: 224:Tax incidence 222: 220: 219:Excess burden 217: 215: 212: 211: 210: 209: 205: 204: 199: 194: 193: 186: 183: 181: 178: 176: 173: 171: 168: 166: 163: 161: 158: 156: 153: 151: 148: 146: 145:Tax incentive 143: 141: 140:Tax advantage 138: 136: 133: 131: 128: 126: 123: 121: 118: 116: 113: 111: 108: 106: 103: 101: 100:Tax threshold 98: 94: 91: 90: 89: 86: 84: 81: 79: 76: 74: 71: 69: 66: 64: 61: 60: 57: 52: 51: 48: 47:fiscal policy 45:An aspect of 44: 43: 39: 35: 34: 31: 28: 27: 23: 22: 19: 15462:John R. Saul 15447:Noam Chomsky 15439:Non–academic 15379:Susan George 15374:Nancy Fraser 15344:Walden Bello 15289:David Harvey 15279:Stephen Gill 15199:Jayati Ghosh 15105:Earth system 14971:Human rights 14911:Water crisis 14808:early modern 14639: 14627: 14615: 14579: 14575: 14566: 14552: 14543: 14534: 14525: 14515: 14506: 14489: 14480: 14471: 14462: 14456: 14443: 14424: 14416: 14406: 14387: 14355:. Retrieved 14351:the original 14337: 14328: 14324: 14311: 14302: 14301:. RTÉ News. 14292: 14283: 14274: 14260: 14238: 14227:the original 14209:(1): 82–95. 14206: 14200: 14160: 14146: 14121: 14103: 14084: 14075: 14066: 14058: 14046: 14037: 14028: 14019: 14012:. Retrieved 14005:the original 13992: 13983: 13974: 13962:. Retrieved 13958:the original 13948: 13940:The Guardian 13939: 13930: 13921: 13915: 13905: 13891: 13880: 13871: 13860: 13838: 13829: 13820: 13811: 13803: 13799: 13793: 13780: 13753: 13747: 13733: 13724: 13715: 13689:The Guardian 13687: 13677: 13666: 13656: 13645: 13635: 13626: 13622: 13616: 13589: 13580: 13569: 13560: 13539: 13530: 13520: 13511: 13502: 13493: 13484: 13478:. July 2018. 13475: 13466: 13457: 13448: 13431: 13414: 13400: 13391: 13382: 13374: 13370: 13361: 13353: 13346:. Retrieved 13332: 13324: 13320: 13311: 13302: 13293: 13285: 13281: 13272: 13263: 13254: 13245: 13236: 13227: 13218: 13209: 13200: 13191: 13182: 13174: 13170: 13161: 13153: 13149: 13127: 13104: 13095: 13086: 13082: 13073: 13065: 13056: 13047: 13037: 13013: 13007: 12998: 12974: 12965: 12952: 12943: 12937: 12924: 12916: 12899: 12872: 12868: 12855: 12838: 12832: 12822: 12814: 12807:. 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Retrieved 11715:The Guardian 11713: 11703: 11695: 11688:. Retrieved 11682: 11668: 11659: 11652:. Retrieved 11635: 11627: 11620:. Retrieved 11614: 11604: 11592:. Retrieved 11588:Sunday Times 11586: 11576: 11567: 11560:. Retrieved 11546: 11534:. Retrieved 11527:the original 11475: 11469: 11459: 11450: 11421: 11388:. Retrieved 11382: 11372: 11360:. Retrieved 11343: 11334: 11327:. Retrieved 11310: 11285: 11281: 11275: 11266: 11259:. Retrieved 11242: 11234: 11218: 11210: 11203:. Retrieved 11186: 11172: 11158: 11149: 11142:. Retrieved 11135:the original 11122: 11113: 11100: 11082: 11074: 11071:Sunday Times 11070: 11061: 11052: 11043: 11031:. Retrieved 11024:the original 11011: 11003: 10991: 10977: 10969: 10965: 10956: 10948: 10944: 10935: 10927: 10923: 10910: 10901: 10892: 10880:. Retrieved 10876: 10866: 10857: 10853: 10844: 10836: 10827: 10818: 10797: 10793: 10784: 10775: 10763: 10755: 10748:. Retrieved 10742: 10720: 10711: 10699:. Retrieved 10692:the original 10675: 10663:. 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Retrieved 8387: 8377: 8368: 8348: 8327: 8306: 8296: 8288: 8259: 8245: 8236: 8227: 8213: 8205: 8196: 8179: 8171: 8165:the original 8136: 8119: 8110: 8103:. Retrieved 8096:the original 8075: 8067: 8050: 8041: 8037: 8033: 8023: 8015: 8003: 7997: 7970: 7960:Joel Slemrod 7941: 7934:. Retrieved 7928: 7906: 7892: 7886: 7859: 7839: 7833: 7798: 7794: 7788: 7764: 7760: 7754: 7725: 7715:"Tax Havens" 7694: 7664: 7632: 7626: 7617: 7609: 7594: 7565: 7558:. Retrieved 7551:the original 7520: 7498: 7492: 7459: 7421: 7384: 7377:. Retrieved 7370:the original 7365: 7361: 7322: 7285: 7278:. Retrieved 7271: 7206: 7202: 7180: 7173:. Retrieved 7144: 7112:. Retrieved 7081:. Retrieved 7056: 7022:. Retrieved 7016: 6989: 6966: 6959:. Retrieved 6932: 6927:11 September 6925:. Retrieved 6921:the original 6914: 6887:collections. 6885: 6871: 6865: 6841: 6837: 6831: 6794:cite journal 6746: 6728: 6704: 6689: 6664: 6639: 6632:. Retrieved 6626: 6605: 6598:. Retrieved 6592: 6557: 6549: 6542:. 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Retrieved 6328: 6297: 6276: 6249: 6231: 6206: 6180: 6160:6 (1) 65–91 6153: 6123: 6087: 6071:Joel Slemrod 6060: 6034: 6004: 5974: 5947: 5901: 5894: 5873: 5865: 5860: 5848: 5843: 5833: 5824: 5811: 5781: 5773: 5755: 5726: 5717: 5709: 5705: 5699: 5693: 5688: 5666: 5661: 5649: 5644: 5631: 5605:Double Irish 5603: 5584:Green Jersey 5583: 5577: 5571: 5567:Double Irish 5565: 5560: 5539: 5436: 5426: 5412: 5400: 5396:Green Jersey 5390: 5388: 5384: 5377: 5373: 5369: 5362: 5354: 5351:Green Jersey 5335: 5306: 5297: 5289: 5283: 5279: 5275: 5228: 5217: 5212: 5195: 5188: 5150: 5146: 5129:Green Jersey 5121:Paul Krugman 5102:double Irish 5094:double Irish 5087:double Irish 5083:double Irish 5066: 5028: 5012:double Irish 5007: 5003: 5001: 4983: 4975: 4962: 4941:double Irish 4930: 4920: 4914: 4907: 4884: 4873: 4851: 4825:This Irish " 4822:localisation 4815: 4813: 4800: 4784: 4780: 4773:Arts Block, 4759: 4752: 4718: 4710: 4703: 4662: 4655: 4642: 4640: 4593: 4587: 4553:, including 4546: 4538: 4528: 4506: 4504: 4499: 4493: 4485: 4467: 4463: 4459: 4437: 4420: 4414: 4406:tax treaties 4403: 4392: 4366: 4359: 4341: 4334: 4322: 4309: 4291: 4278: 4261: 4255: 4234: 4228:double Irish 4200: 4196: 4189: 4185: 4179: 4133: 4126: 4121: 3368:Ardagh Glass 3305:Dell Ireland 3225:Allergan Inc 3032: 2996: 2990:tools, that 2985: 2975: 2971: 2949: 2937:The Guardian 2935: 2933: 2918: 2910:Dáil Éireann 2905: 2895: 2882: 2870: 2859: 2823: 2811: 2786: 2768:(called the 2766:Double Irish 2755: 2740: 2738: 2733:double Irish 2680: 2667: 2645: 2629: 2618:double Irish 2609: 2606:double Irish 2595: 2591:double Irish 2587:double Irish 2580: 2564: 2523: 2503: 2476: 2468: 2462:), to give " 2445: 2438: 2410: 2404: 2398: 2386:Double Irish 2384: 2381:tax treaties 2370: 2363: 2337: 2327: 2323: 2298: 2279: 2274:Dáil Éireann 2267: 2260: 2249: 2238: 2231: 2218: 2203: 2196: 2127: 2117: 2105: 2044:Joel Slemrod 2001: 1981: 1977: 1973: 1971: 1950: 1904: 1898: 1894: 1844:tools (e.g. 1835: 1833: 1812: 1794: 1766: 1760: 1754: 1724: 1719:Double Irish 1570:South Africa 1165:Joel Slemrod 833:Hypothecated 801:Sugary drink 675:Expatriation 554: 549: 472:Double Irish 435:Black market 280:Proportional 229:Laffer curve 214:Price effect 18: 15457:Naomi Klein 15339:Ulrich Beck 15314:Politics / 15304:Robert Wade 15294:Ronen Palan 15284:Peter Gowan 15234:Amartya Sen 15224:Dani Rodrik 15174:David Autor 15100:Development 14981:Imperialism 14929:Brain drain 14629:Irish Times 14617:Irish Times 14495:Brad Setser 14325:Irish Times 14152:Ronen Palan 14038:Irish Times 13839:Irish Times 13821:Irish Times 13725:Irish Times 13531:Irish Times 13494:Irish Times 13458:Irish Times 13264:Irish Times 13246:Irish Times 13228:Irish Times 13210:Irish Times 13150:Irish Times 13128:Irish Times 13105:Irish Times 12722:Irish Times 12650:27 December 12520:Ronen Palan 12375:Irish Times 12285:14 November 12137:Irish Times 12085:Irish Times 11988:Irish Times 11684:Irish Times 11451:Irish Times 11384:Irish Times 11349:Brad Setser 11288:: 150–161. 10924:Irish Times 10854:Irish Times 10819:Irish Times 10744:Irish Times 10349:Irish Times 10282:Irish Times 10245:Irish Times 10155:Irish Times 10087:Irish Times 10037:Irish Times 9710:Brad Setser 9683:Irish Times 9575:Brad Setser 9540:Irish Times 9406:Irish Times 9214:Irish Times 9183:Irish Times 9158:Irish Times 9134:Irish Times 9003:Irish Times 8959:Irish Times 8938:Irish Times 8854:Irish Times 8769:Irish Times 8639:Irish Times 8237:Irish Times 8081:Ronen Palan 7586:Ronen Palan 7540:Ronen Palan 7057:Irish Times 7024:24 February 7007:Brad Setser 6721:Ronen Palan 6594:Irish Times 6450:information 6242:Ronen Palan 6102:James Hines 6019:James Hines 5573:Single Malt 5549:Conduit OFC 5429:Brad Setser 5098:single malt 4945:single malt 4876:proxy tests 4807:Ashoka Mody 4764:IDA Ireland 4745:Long Room, 4602:proxy tests 4081:Paddy Power 4017:CMC Limited 3936:Glanbia plc 3881:food retail 3432:Kerry Group 3073:(€2017 bn) 3054:Operational 2834:Irish Times 2770:Single Malt 2664:brass plate 2614:single malt 2602:single malt 2400:Single Malt 2344:proxy tests 2287:Ashoka Mody 2204:tax dumping 2179:blacklisted 2116:from 2010, 2110:Ronen Palan 2012:Conduit OFC 1866:Conduit OFC 1585:Switzerland 1550:Philippines 1525:New Zealand 1520:Netherlands 1160:Ronen Palan 898:User charge 717:Value-added 682:Consumption 594:Swiss Leaks 482:Single Malt 420:Tax shelter 410:Tax evasion 369:Tax farming 354:Tax shelter 270:Progressive 234:Optimal tax 135:Tax amnesty 130:Tax holiday 88:Tax bracket 73:Tax revenue 15516:Categories 15399:Paul Hirst 15394:David Held 15259:Samir Amin 15249:Political 15184:Ravi Batra 15125:history of 15120:ecological 15095:Dependency 15043:Offshoring 15006:scientific 14996:linguistic 14961:Fair trade 14941:Care drain 14894:Tax havens 14889:Population 14798:History of 13882:The Lawyer 13625:(4): 714. 13015:countries. 12507:countries. 11806:(4): 714. 11673:Professor 9272:Clare Daly 7216:1703.03016 6352:References 5933:Author(s) 5914:tax havens 5912:Papers on 5553:tax havens 5435:, wrote a 5330:See also: 5262:See also: 5229:not to use 5096:tool, the 5081:tool, the 5058:Background 4951:) require 4841:See also: 4797:rankings. 4735:See also: 4614:tax havens 4575:Dharmapala 4559:Dharmapala 4547:most cited 4519:See also: 4354:See also: 4264:to be 4%: 4201:individual 4174:See also: 4003:technology 3963:technology 3816:technology 3754:technology 3584:technology 3479:technology 3331:technology 3311:technology 3291:industrial 3251:technology 3189:industrial 3169:technology 3149:technology 3087:technology 2735:BEPS tool. 2725:Enda Kenny 2710:See also: 2646:Ireland's 2640:See also: 2531:See also: 2481:(e.g. the 2477:Ireland's 2371:Ireland's 2313:See also: 2295:OECD plans 2281:practices. 2136:from 2015; 1992:See also: 1876:See also: 1801:tax havens 1767:aggregate 1755:Ireland's 1744:, and tax 1495:Kazakhstan 1380:Bangladesh 1375:Azerbaijan 1308:By country 1265:Temple tax 1235:Church tax 1118:ATA Carnet 1103:Free trade 1098:Tariff war 1026:Tax treaty 907:Congestion 848:Land value 739:Eco-tariff 707:Television 663:Solidarity 643:Ad valorem 503:Tax havens 334:Tax shield 329:Tax refund 297:Collection 275:Regressive 150:Tax reform 15424:John Urry 15316:sociology 15166:Economics 15070:World war 14793:Globality 14761:education 14581:candidate 14435:DLA Piper 13571:Bloomberg 12877:CiteSeerX 12279:europa.eu 12236:clawback. 11962:combined. 11777:Eurostat. 11302:158385468 10859:property. 9522:Eurostat. 9376:Sinn Féin 9346:Sinn Féin 8265:"Ireland" 7727:Americas. 7503:CiteSeerX 6641:combined. 6628:The Times 5868:(page 6.) 5710:effective 5706:effective 5431:from the 5391:aggregate 5378:aggregate 5370:aggregate 5008:effective 5004:effective 4760:aggregate 4460:tax rates 4442:, and/or 4440:tax haven 4369:tax haven 4286:Irish ETR 4197:aggregate 4190:aggregate 4186:effective 4182:tax haven 4165:Rebuttals 3831:Greencore 3685:ESB Group 3163:Microsoft 3065:Inversion 2944:academic 2921:tax haven 2722:Taoiseach 2682:the main 2491:orphaning 2464:substance 2019:The main 2004:tax haven 1982:Rebuttals 1968:("TCJA"). 1842:tax haven 1821:Medtronic 1813:effective 1750:tax haven 1730:tax haven 1575:Sri Lanka 1540:Palestine 1500:Lithuania 1465:Indonesia 1450:Hong Kong 1370:Australia 1360:Argentina 1228:Religious 1016:Spahn tax 1011:Tobin tax 863:Pigouvian 781:Cigarette 754:Severance 687:Departure 495:Locations 448:Corporate 430:Smuggling 198:Economics 120:Tax shift 115:Deduction 105:Exemption 15489:Category 15158:scholars 15083:Theories 14991:cultural 14986:academic 14690:Journals 14357:21 April 14223:37028316 13802:(2): 4. 13348:29 April 13049:numbers. 12907:(2014). 12809:27 March 12803:RTÉ News 12306:employer 12216:Matheson 11841:23 April 11832:Archived 11747:29 April 11742:Politico 11690:29 April 11654:29 April 11622:29 April 11594:29 April 11562:29 April 11390:29 April 11362:29 April 11329:29 April 11261:29 April 11205:29 April 11151:business 10750:29 April 10355:19 April 10324:26 April 10288:26 April 10251:29 April 10188:29 April 10134:29 April 10043:29 April 10012:29 April 9984:29 April 9952:29 April 9922:29 April 9896:29 April 9865:29 April 9837:29 April 9808:29 April 9782:29 April 9754:29 April 9723:29 April 9689:10 March 9624:29 April 9588:29 April 9424:Newstalk 9248:25 April 9220:25 April 9189:25 April 9106:25 April 9062:45082557 8915:20 April 8889:20 April 8884:RTÉ News 8860:20 April 8829:20 April 8775:25 April 8741:25 April 8710:25 April 8676:25 April 8645:25 April 8614:25 April 8586:25 April 8551:25 April 8520:25 April 8492:25 April 8465:Matheson 8456:25 April 8428:25 April 8395:25 April 8329:Islands. 8043:reasons. 7936:29 April 7856:16653726 7825:(2009). 7797:(4): 3. 7749:(2010). 7713:(2007). 7592:(2010). 7280:29 April 7273:RTÉ News 7251:28740120 7175:29 April 7146:returned 7114:29 April 7083:29 April 6961:15 April 6826:(2010). 6687:(2011). 6634:29 April 6600:29 April 6544:29 April 6516:(CCCTB). 6478:29 April 6443:29 April 6379:24 April 6326:(2016). 6274:(2011). 5927:Journal 5891:Journals 5445:See also 5417:— 5314:— 5309:inverted 5211:," the 5035:L–QIAIFs 4988:— 4966:— 4947:and the 4804:— 4723:— 4508:RTÉ News 4313:— 4295:— 4103:ICON Plc 3895:McKesson 3853:Circle K 3578:Experian 3245:Facebook 2951:Politico 2898:Tim Cook 2831:— 2684:Sink OFC 2616:and the 2604:and the 2395:Facebook 2304:Evidence 2284:— 1978:Evidence 1595:Tanzania 1560:Portugal 1535:Pakistan 1415:Colombia 1395:Bulgaria 1260:Leibzoll 1137:Academic 1130:Research 948:Windfall 888:Turnover 868:Property 818:Georgist 764:Stumpage 759:Steering 744:Landfill 724:Dividend 648:Aviation 638:Per unit 633:Indirect 324:Tax lien 260:Tax rate 239:Theories 93:Flat tax 56:Policies 30:Taxation 15251:economy 15156:Notable 14934:reverse 14862:Disease 14803:archaic 14714:Aspects 14705:Studies 14700:Outline 14526:Reuters 14284:Reuters 14076:Reuters 13668:Reuters 13554:. 2017. 12727:havens. 12625:19 June 12551:20 June 12433:18 June 12229:19 June 12061:18 June 12011:growth. 11870:5 April 11721:2 March 11536:19 June 11094:. 2015. 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