Boland, Michael James (2021) The OECD Global Corporate Tax Deal: What it is, What it will do, and Why it’s good. Cork Online Law Review.
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COLR Submission (revised) - OECD Global Corporate Tax Deal - Michael James Boland - 23.11.21.pdf
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Abstract
This piece considers the reforms proposed by the OECD to the global corporate tax landscape in 2021. The first pillar of the reforms concern taxing rights. It provides that corporations must pay tax in the region where the economic activity that generated the value took place. The second pillar proposes a global minimum effective corporate tax rate of 15%. This piece discusses these reforms and their implications for Ireland which has, since the early Noughties, applied a corporate tax rate of 12.5%. While Ireland's attractiveness as a location for foreign direct investment is not due solely to its corporate tax rate, the 12.5% rate is widely considered to be an important factor in Ireland's FDI strategy which the OECD proposals may now put at risk.
Item Type: | Article |
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Keywords: | OECD; Global; Corporate Tax; Deal; |
Academic Unit: | Faculty of Social Sciences > Law |
Item ID: | 19011 |
Depositing User: | Michael Boland |
Date Deposited: | 11 Oct 2024 11:12 |
Journal or Publication Title: | Cork Online Law Review |
Publisher: | Cork Online Law Review |
Refereed: | Yes |
Related URLs: | |
URI: | https://mural.maynoothuniversity.ie/id/eprint/19011 |
Use Licence: | This item is available under a Creative Commons Attribution Non Commercial Share Alike Licence (CC BY-NC-SA). Details of this licence are available here |
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