Ireland has earned an international reputation for its business-friendly tax policies. Many companies have set up Irish subsidiaries to take advantage of the headline rate of 12.5% corporation tax on trading profits. While this is still a growing business, latterly Ireland has also appeared in other guises in international structures. International groups have moved their corporate headquarters to Ireland, used Ireland as a mid-tier holding company jurisdiction, and used Ireland as a base for a financial services vehicle, often in areas such as leasing and regulated funds.
You must be a
subscribersubscribersubscribersubscriber
to read this content, please
subscribesubscribesubscribesubscribe
today.
For group subscribers, please click here to access.
Interested in group subscription? Please contact us.
你需要登录去解锁本文内容。欢迎注册账号。如果想阅读月刊所有文章，欢迎成为我们的订阅会员成为我们的订阅会员。
Caroline Devlin is a partner at Arthur Cox in Dublin. She can be contacted on + 353 1 618 0585 or by email at caroline.devlin@arthurcox.com
Jonathan Sheehan is a partner at Arthur Cox in Dublin. He can be contacted on + 353 1 618 0609 or by email at jonathan.sheehan@arthurcox.com
