Irland: Skattepolitik

Lærke Zinita Renge, Christian Herløv Hansen, Danny Prip Cardien Vinther & Kasper Eske Hansen

Studenteropgave: Basisprojekt

Abstrakt

Ireland is a country with a strong economic structure. Since the financial crisis in 2008 the country has experienced strong economic growth. One of the reasons why, is the country’s choice of taxation-strategy. The taxation in Ireland is extremely lenient and the corporate tax-rate is 12,5%. The GDP growth in percent was at an all time high in 2015, the reason for this is the country’s strategic choices regarding taxes, innovation and tariffs. This made the country an incredibly advantageous market to operate on. OECD presented some points for Ireland with changes to their tax-system. They wanted to close the opportunity to rely on the double Irish as a tax-avoidance method, since corporations could use transfer pricing to the Bahamas and therefor pay significantly less taxes than normal. The reason OECD wanted to close this method was because the international market could suffer from the loss of taxes and the increase in competition on the international market. Ireland agreed to these changes and this resulted in the double Irish to be closed in 2020. Corporations from other countries than Ireland that are established on the Irish market have the responsibility of 48,3% of the export which is why the Irish economy has experienced a large increase in GDP.

UddannelserBasis - Samfundsvidenskabelig Bacheloruddannelse, (Bachelor uddannelse) Basis
SprogDansk
Udgivelsesdato17 dec. 2018
Antal sider63

Emneord

  • Irland
  • Transfer Pricing
  • skattepolitik