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Double Irish arrangement
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The Double Irish arrangement was a base erosion and profit shifting corporate tax avoidance tool used mainly by United States multinationals between the late 1980s and late 2010s to avoid corporate ta
International Financial Services Centre (IFSC), centre of US multinational tax planning in Ireland
International Financial Services Centre (IFSC), centre of US multinational tax planning in Ireland
Former Finance Minister Michael Noonan closed the Double Irish BEPS tool to new entrants in October 2014 (existing schemes to close by 2020), but expa
Former Finance Minister Michael Noonan closed the Double Irish BEPS tool to new entrants in October 2014 (existing schemes to close by 2020), but expanded the CAIA BEPS tool as a replacement in 2011–2016, and infamously told an Irish MEP who alerted him to the Single Malt BEPS tool, to "put on the green jersey".
The EU Commission's diagram of Apple's "Double Irish" BEPS tool
The EU Commission's diagram of Apple's "Double Irish" BEPS tool
Margrethe Vestager, announcing Apple's €13 billion fine for Irish taxes avoided from 2004 to 2014 via an illegal "Double Irish" BEPS scheme
Margrethe Vestager, announcing Apple's €13 billion fine for Irish taxes avoided from 2004 to 2014 via an illegal "Double Irish" BEPS scheme
Ireland as a tax haven
Videos
Ireland has been labelled as a corporate tax haven in multiple financial reports, an allegation which the state has rejected. Ireland is on all academic tax haven lists, including the § Leaders in tax
Double Irish arrangement
…subsidiary LinkedIn, and Allergen's schemes and extracts from advisers to their clients. The report also showed that Ireland was behaving like a "Captured State", and for example had opted out of Article 12 of the 2016 OECD anti-BEPS initiative to protect the Single Malt BEPS tool (it was also later pointed out…
Irish Finance Minister Michael Noonan (2011–2017) told an Irish MEP to "put on the green jersey" when told of a new tax scheme to replace the "Double
Irish Finance Minister Michael Noonan (2011–2017) told an Irish MEP to "put on the green jersey" when told of a new tax scheme to replace the "Double Irish".
Pierre Moscovici, EU Tax Commissioner, said on 24 January 2017, the EU did not consider Ireland a tax haven, but on 18 January 2018 said that Ireland
Pierre Moscovici, EU Tax Commissioner, said on 24 January 2017, the EU did not consider Ireland a tax haven, but on 18 January 2018 said that Ireland was a tax blackhole.
Profitability of U.S. subsidiaries (2015 BEA data)
Profitability of U.S. subsidiaries (2015 BEA data)
Irish Taoiseach Enda Kenny (l) PwC (Ireland) Managing Partner Feargal O'Rourke (r), architect of the double Irish BEPS tool
Irish Taoiseach Enda Kenny (l) PwC (Ireland) Managing Partner Feargal O'Rourke (r), architect of the double Irish BEPS tool