The Irish Prime Minister has described the 12.5 percent corporate tax rate as a “cornerstone of the offering of attractiveness that Ireland has,” telling the US Chamber of Commerce that his country is open for business. Although a few years ago Ireland was in serious difficulty, it has made great strides toward prosperity. The Prime Minister has also emphasized the need for a constructive dialogue on any concerns other states may have about Ireland’s corporate tax rate which is considerably lower than most of its competitors. Although the corporate tax rate has been the subject of tense debate in the US Senate, the Irish Prime Minister has pointed out that Ireland does not meet any of the criteria used to define tax haven status.
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