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The Future of the Irish Corporation Tax Regime

Gurdgiev, Constantin, The Future of the Irish Corporation Tax Regime, Cayman Financial Review, Second Quarter 2014, Issue 35 (April 2014)

4 Pages Posted: 21 Apr 2014  

Constantin Gurdgiev

Trinity College, Dublin; Middlebury Institute of International Studies at Monterey (MIIS)

Date Written: April 21, 2014

Abstract

In recent months, the Irish corporate tax regime has featured prominently in international tax policy debates, especially within the context of European tax reforms, high-profile corporate earnings reports and multinational investment flows changes.

As financial repression sweeps across the OECD member states in the wake of the Great Recession and the sovereign debt crises, this debate is far from over.

Keywords: Corporation Tax, Irish Tax, Tax Reforms, Tax Policy, Global Financial Crisis

JEL Classification: E62, G20, G7, H20, H25, H26

Suggested Citation

Gurdgiev, Constantin, The Future of the Irish Corporation Tax Regime (April 21, 2014). Gurdgiev, Constantin, The Future of the Irish Corporation Tax Regime, Cayman Financial Review, Second Quarter 2014, Issue 35 (April 2014). Available at SSRN: https://ssrn.com/abstract=2427359 or http://dx.doi.org/10.2139/ssrn.2427359

Constantin Gurdgiev (Contact Author)

Trinity College, Dublin ( email )

Trinity College
Dublin 2

Middlebury Institute of International Studies at Monterey (MIIS) ( email )

460 Pierce St
Monterey, CA 93940
United States

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