As the world approaches a deal on multinational tax reform, Ireland is between two stools. Following an interim deal on key changes to global corporation tax brokered by the OECD two weeks ago, Minister for Finance Paschal Donohoe has said that the country is both “not in that agreement” and “committed to the negotiations”. While continuing to fight for the national 12.5 per cent rate, Ireland is also a champion (and major beneficiary) of a multilateral system that has now decided in favour of a country-by-country minimum effective rate of “at least 15 per cent” by a vote of 131…

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