Simpler solutions for taxing digital firms should be possible
Analysis: The biggest risk to corporation tax yield here next year is a collapse in corporate profits
Last Tuesday, Paschal Donohoe and Michael McGrath were able to present a budget against a much better backdrop than exists for many of their counterparts in the developed world. True, the national pandemic response had knocked Vat receipts and income tax receipts, but the shortfall was cushioned by a surge in corporation tax receipts.
Here, corporation tax makes up almost €1 out of every €5 collected in tax. That’s an unusually high ratio by international...
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