Taxing times in a world gone global
Ireland might not be a tax haven, but we should ensure that more companies pay the full 12.5 per cent corporation tax, writes Richard Curran.
Ireland is definitely not a tax haven. For a start, we don't have the weather for it! Here is a list of commonly cited "classic" tax havens: the Bahamas, Cyprus, Monaco, San Marino, the Seychelles, Luxembourg. We don't match any of them.
There is no set definition for a tax haven, and some definitions vary. For example, one definition states that it is an area characterised by "the existence of a composite tax structure established...
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