Ian Kehoe On Tax Havens

It won’t be easy for Ireland to form a coalition of smaller member nations against the immense dangers of the EU’s proposed digital tax

Curaçao: yet another far-flung destination used by multinationals and their Irish subsidiaries to minimise tax liabilities

The Dutch Caribbean island of Curaçao is located 40km off the Venezuelan coast and has a population of just 180,000 people. It is known for its beaches, expansive coral reefs and rich marine life. And tax.

I first stumbled across the island in 2013, while trawling through Irish corporate filings of multinational giant Pepsi. Documents revealed that a Dublin-registered company within the PepsiCo group was using a 1940 treaty, the ‘Netherlands Antilles Tax ...