Editorial: Biden’s plan puts Irish corporate tax regime back into focus again
The most objectionable aspect of Ireland’s corporate tax regime in the eyes of its critics is not the 12.5 per cent rate, but the jungle of loopholes and special arrangements that flourish beneath and around it.
Raising the taxes that companies pay on their profits is one of the most delicate issues facing governments everywhere.
The vast increase in public spending triggered by the Covid-19 pandemic makes the question of how to pay for it urgent. So does the proposal by President Joe Biden for the US federal government to spend $2 trillion on a domestic investment programme, including upgrading his country’s crumbling infrastructure.
Biden intends to pay for this...
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