Ireland as a tax havenIreland has been labelled as a tax haven or corporate tax haven in multiple financial reports, an allegation which the state has rejected in response. Ireland is on all academic "tax haven lists", including the , and tax NGOs. Ireland does not meet the 1998 OECD definition of a tax haven, but no OECD member, including Switzerland, ever met this definition; only Trinidad & Tobago met it in 2017. Similarly, no EU–28 country is amongst the 64 listed in the 2017 EU tax haven blacklist and greylist.
Corporation tax in the Republic of IrelandIreland's Corporate Tax System is a central component of Ireland's economy. In 2016–17, foreign firms paid 80% of Irish corporate tax, employed 25% of the Irish labour force (paid 50% of Irish salary tax), and created 57% of Irish OECD non-farm value-add. As of 2017, 25 of the top 50 Irish firms were U.S.–controlled businesses, representing 70% of the revenue of the top 50 Irish firms. By 2018, Ireland had received the most U.S. in history, and Apple was over one–fifth of Irish GDP.
Offshore financial centreAn offshore financial centre (OFC) is defined as a "country or jurisdiction that provides financial services to nonresidents on a scale that is incommensurate with the size and the financing of its domestic economy." "Offshore" does not refer to the location of the OFC, since many Financial Stability Forum–IMF OFCs, such as Delaware, South Dakota, Singapore, Luxembourg and Hong Kong, are located "onshore", but to the fact that the largest users of the OFC are non-resident, i.e. "offshore".
Érosion de la base d'imposition et transfert des bénéficesL’érosion de la base d'imposition et transfert des bénéfices (BEPS, de l’anglais base erosion and profit shifting) désigne l'exploitation, par des entreprises multinationales, des écarts et des inadéquations entre les systèmes fiscaux des différents pays. Récemment, les institutions internationales comme l'OCDE et le G20 proposent des mesures pour contrer ce phénomène qui aboutit, en 2021, à la proposition d'un taux d'imposition minimum mondial.
Leprechaun economicsLeprechaun economics was a term coined by economist Paul Krugman to describe the 26.3 per cent rise in Irish 2015 GDP, later revised to 34.4 per cent, in a 12 July 2016 publication by the Irish Central Statistics Office (CSO), restating 2015 Irish national accounts. At that point, the distortion of Irish economic data by tax-driven accounting flows reached a climax. In 2020, Krugman said the term was a feature of all tax havens.
Modified gross national incomeModified gross national income, Modified GNI or GNI* was created by the Central Bank of Ireland in February 2017 as a new way to measure the Irish economy, and Irish indebtedness, due to the increasing distortion that the base erosion and profit shifting ("BEPS") tools of US multinational tax schemes were having on Irish GNP and Irish GDP; the climax being the July 2016 leprechaun economics affair with Apple Inc. While "Inflated GDP-per-capita" due to BEPS tools is a feature of tax havens, Ireland was the first to adjust its GDP metrics.
Double irlandaisLe double irlandais, la doublette irlandaise ou l’arrangement de la doublette irlandaise est une stratégie d'évitement fiscal que certaines sociétés multinationales utilisent pour réduire leur impôt sur les sociétés. La stratégie utilise les paiements entre entités connexes dans une structure d'entreprise pour transférer des revenus d'un pays A vers un pays B à plus faible imposition. Cette méthode s'appuie sur le fait que la loi sur l’imposition irlandaise n'inclut pas les prix de transfert depuis les États-Unis.
Paradis fiscalUn paradis fiscal désigne généralement un pays ou territoire avec certaines fiscalités et règlementations réduites ou même parfois nulles. D'une part, les taux d'imposition sont jugés beaucoup plus bas par comparaison de ceux pratiqués dans les pays de l'Organisation de coopération et de développement économiques (OCDE) ; d'autre part, les lois et les règlementations sont jugés beaucoup moins contraignantes, voire absentes, par comparaison avec les autres pays.
Corporate havenCorporate haven, corporate tax haven, or multinational tax haven is used to describe a jurisdiction that multinational corporations find attractive for establishing subsidiaries or incorporation of regional or main company headquarters, mostly due to favourable tax regimes (not just the headline tax rate), and/or favourable secrecy laws (such as the avoidance of regulations or disclosure of tax schemes), and/or favourable regulatory regimes (such as weak data-protection or employment laws).
