The epoch-making OECD corporation tax deal, negotiated around Irish concerns
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The OECD Tax Deal is an epoch-breaking agreement that copperfastens Ireland’s global positioning as a lower tax jurisdiction for many years into the future. It also copperfastens Ireland’s global reputation as a responsible jurisdiction, “playing fair, and playing to win”, in the words of former Finance Minister Michael Noonan, and successfully negotiated on the world stage by his successor, Paschal Donohoe. By Ken O’Brien, editor, Finance Dublin
There are several aspects to this agreement, which has all the potential to be ‘epoch breaking’, and indeed ‘epoch making’, and are highly likely to have the following consequences, (highlighted in green):
1) The threat of EU countries and/or the EU acting as a bloc to undermine or remove Irish tax sovereignty has been greatly reduced, and made largely irrelevant.
This has the effect of underpinning Ireland ....

 

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This article appeared in the October 2021 edition.