Browsing by Subject "corporate tax"

Now showing items 1-2 of 2

    • A Review of 15 Years of Corporation Tax Returns 2004 to 2018 

      Lawlor, Donough; Acheson, Jean (Statistical and Social Inquiry Society of Ireland, 2021)
      All companies resident in the State, with some exceptions, and all non-resident companies who trade in the State through an agency or branch are subject to corporation tax (“CT”) on gross trading profits. CT receipts account ...

    • The tax incentives applying to US corporate investment in Ireland 

      McCutcheon, Maeve (Economic & Social StudiesDublin, 1995)
      This paper examines the merits of the 10 per cent manufacturing relief in the context of the Ireland/US tax regime. It measures its value as a tax incentive to US Multinationals by calculating the average effective tax ...