It’s not what you pay, it’s where you pay it

It’s not what you pay, it’s where you  pay it

‘Our share’ has replaced ‘fair share’ as the political imperative when it comes to corporation taxes. What does it mean for Ireland?

The last few days have seen a fundamental change in the approach to how much multinational companies should contribute in the form of corporation taxes. Up to now, the tenor of the debate, officially at least, has been about fair share. No longer.

The debate on US tax reform has, if nothing else, burst some fake bubbles of concern about tax fairness for multinationals, held together by the soft soap of tax equity, and inflated...

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