Insights & Publications

• Corporate Migration into Ireland (07 May 2013)

  With the recent uncertainty arising from the direction corporate tax regime change may take in the US, multinational group structures face challenging times. That uncertainty is prompting some groups, where the circumstances permit, to look at redomiciling (for corporate law and tax purposes) the listed top company in the group out of the US.

• Ireland - A hub for developing, holding and exploiting technology (07 May 2013)

  The low 12.5% Irish corporation tax rate, and the previous beneficial 10% tax rate for manufacturing in Ireland, have long been seen as the principal tax factor in attracting inward investment projects to Ireland. Over time the types of investment into Ireland have become more technology intensive with particular focus on the IT, life sciences and pharma industries.

• The Irish Tax System – A General Guide (07 May 2013)

  Ireland has for many years used tax incentives to attract inward investment and has traditionally directed its tax incentives towards active business income – notably, the standard 12.5% rate of corporation tax applicable to most trading income.

• Irish Tax Update - Spring 2013 (10 April 2013)

  This briefing outlines some Irish tax developments that have occurred in late 2012 and early 2013.

• Tax Update - FATCA - The Ireland/US Intergovernmental Agreement (IGA) (05 March 2013)

  On 5 December 2012 the Minister for Finance, during the course of his Budget 2013 speech, announced that Ireland had concluded an IGA with the US to better facilitate the implementation of FATCA.

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