To look to the future, sometimes it is wise to revert to the past. And when it comes to assessing what Ireland’s corporation tax rate will look like in the years ahead, a good place to start is 2013. In May of that year, the full details of Apple’s longstanding tax arrangements with the Irish state emerged, prompting global indignation and an investigation by the European Commission. In Washington, the US Senate was investigating how Microsoft had used transfer pricing agreements and Irish subsidiaries to reduce its tax bill by $2.43 billion. Over in Westminster, the Public Accounts Committee was…
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