The international corporation tax regime is changing. Ireland is resisting this change until it sees what the likely contours of that change will be. Those contours, as Thomas and Devin report, will be decided by the US Congress in September, and the final deal sealed in October. The devil is very much in the detail, and Ireland isn’t signing up until it sees that detail.  The reality is that Ireland’s “tax haven” problem is really a US multinational problem, as the work of UCC’s Seamus Coffey has shown, so what matters most is what happens in the US Congress. Even…

Want to continue reading?

Introductory offer: Sign up today and pay €200 for an annual membership, a saving of €100.

Subscribe

Cancel anytime.

Are you already a member? .