mainstream corporation tax - перевод на русский
Словарь онлайн

mainstream corporation tax - перевод на русский

Republic of Ireland corporation tax; Corporation tax in Ireland; Corporation tax in the republic of ireland
  • Former Finance Minister, [[Charlie McCreevy]], reduced Irish corporate tax from 32% to 12.5% in the 1999 Finance Act, and whose 1997 Tax and Consolidation Act laid the framework for Ireland's [[BEPS]] tax tools.<ref name="zux"/>
  • page=12}}</ref>
  • Sales price as multiple of the cost of build for a prime office in Dublin, versus other EU-28 countries (2016).
  • Sales price of Dublin prime office versus other EU-28 countries (2016).
  • quote=Eurostat's structural business statistics give a range of measures of the business economy broken down by the controlling country of the enterprises.  Here is the Gross Operating Surplus generated in Ireland in 2015 for the countries with figures reported by Eurostat.}}</ref>
  • 2018 GIPC League Table: ''Patents'' Sub-Category.<ref name="gipc1"/>
  • quote=The simple popular story is that Ireland used its 12.5 percent low corporate tax rate, and tax loopholes, to attract foreign multinational corporations, and built the so-called "Celtic Tiger" Irish economic boom on the back of that, helping Ireland become the single largest location outside the US for the declared pre-tax profits of U.S. firms.}}</ref>
  • Apple's Q1 restructuring of IP on Ireland's Balance of Payments.<br />[[Brad Setser]] & Cole Frank (the [[Council on Foreign Relations]])<ref name="taxf"/>
  • CoFR]]).<ref name="cofr"/>
  • CoFR]]).<ref name="cofr"/>
  • name="gross"}} Tax (1974 to 2016). Source: OECD.<ref name="coffey2"/>
  • Revenue]].<ref name="coffey2"/>
  • Revenue]].<ref name="coffey2"/>
  •  author-link=Department of Finance (Ireland) }}</ref>
  • Irish Exchequer Tax Revenues as % of GDP / GNI*.<ref name="dof10"/>
  • author=Kyle Pomerleau}}</ref>
  • Recreation of the OECD "Hierarchy of Taxes" used by Ireland.<ref name="tsg2"/>
  • url-status=dead}}</ref>
  • Shadow Banking OFC]].<ref name="FSF1"/>
  • Conduit OFC]]s.<ref name="xx1"/>
  • NBER]]).<ref name="gabrielzucman"/><ref name="zucwright"/>

mainstream corporation tax      

общая лексика

MCT основная сумма корпоративного налога [налога на корпорации] (разница между общей начисленной суммой налога на прибыль корпорации и уплаченным авансовым корпорационным налогом)

Смотрите также

cumulative throughflow; fractional throughflow

Mainstream (disambiguation); Mainstream (terminology); Mainstream (album); Mainstream literature
mainstream noun основное направление, главная линия (в искусстве, литературе и т. п.)
Mainstream (disambiguation); Mainstream (terminology); Mainstream (album); Mainstream literature


общая лексика

основное направление, главная линия



общая лексика


идущий по прямой

идущий по главному каналу


представляющий большинство



общая лексика


имеющая притоки

основное направление, главная линия (в искусстве, литературе и т. п.)


главное течение

основное направление


господствующая тенденция



помещать отставших в своём развитии детей вместе с нормальными


Интернэшонал Телефон Энд Телеграф Корпорейшен
("Интернэ́шонал Те́лефон Энд Те́леграф Корпоре́йшен")


Corporation tax in the Republic of Ireland

Ireland'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. § Corporate tax inversions in history, and Apple was over one–fifth of Irish GDP. Academics rank Ireland as the largest tax haven; larger than the Caribbean tax haven system.

Ireland's "headline" corporation tax rate is 12.5%, however, foreign multinationals pay an aggregate § Effective tax rate (ETR) of 2.2–4.5% on global profits "shifted" to Ireland, via Ireland's global network of bilateral tax treaties. These lower effective tax rates are achieved by a complex set of Irish base erosion and profit shifting ("BEPS") tools which handle the largest BEPS flows in the world (e.g. the Double Irish as used by Google and Facebook, the Single Malt as used by Microsoft and Allergan, and Capital Allowances for Intangible Assets as used by Accenture, and by Apple post Q1 2015).

Ireland's main § Multinational tax schemes use "intellectual property" ("IP") accounting to affect the BEPS movement, which is why almost all foreign multinationals in Ireland are from the industries with substantial IP, namely technology and life sciences.

Ireland's GDP is artificially inflated by BEPS accounting flows. This distortion escalated in Q1 2015 when Apple executed the largest BEPS transaction in history, on-shoring $300 billion of non–U.S. IP to Ireland (resulting in a phenomenon dubbed by some as "leprechaun economics"). In 2017, it forced the Central Bank of Ireland to supplement GDP with an alternative measure, modified gross national income (GNI*), which removes some of the distortions by BEPS tools. Irish GDP was 162% of Irish GNI* in 2017.

Ireland's corporation tax regime is integrated with Ireland's IFSC tax schemes (e.g. Section 110 SPVs and QIAIFs), which give confidential routes out of the Irish corporate tax system to Sink OFC's in Luxembourg. This functionality has made Ireland one of the largest global Conduit OFCs, and the third largest global Shadow Banking OFC.

As a countermeasure to potential exploits by U.S. companies, the U.S. Tax Cuts and Jobs Act of 2017 (TCJA) moves the U.S to a "territorial tax" system. The TJCA's GILTI–FDII–BEAT tax regime has seen U.S. IP–heavy multinationals (e.g. Pfizer), forecast 2019 effective tax rates that are similar to those of prior U.S. tax inversions to Ireland (e.g. Medtronic). Companies taking advantage of Ireland's corporate tax regime are also threatened by the EU's desire to introduce EU–wide anti-BEPS tool regimes (e.g. the 2020 Digital Services Tax, and the CCCTB).