Ireland: Ireland becomes an even more attractive prospect for corporate entities

• Autores: Liam Grimes, Tom Maguire
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 4, 2005, págs. 148-154
• Idioma: inglés
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• Resumen

  • The authors argue that the Finance Act 2004 has been a key aspect in attempting to develop a competitive advantage for Ireland in the area of taxation policy. The article reviews this trend, which has been continued by the Finance Bill 2005, and examines the accruing tax benefits.