Foreign Direct Investment Tax Rates in Ireland
This paper examines aspects of the international legal structure of multinational companies (MNCs). Specifically the use of tax havens is examined using a data base of all Irish registered companies. Fiscal incentives play a key role in industrial policy in Ireland and other countries. It has been argued that recent strong economic growth in Ireland is largely due to attracting foreign direct investment. A report published by the agency responsible for industrial development in Ireland states: “Ireland's economic success over the past decade was driven largely by the performance of the internationally traded goods and services sectors, and in particular the ...