A low corporate tax rate has helped Ireland secure a considerable amount of investment since a 10% rate was introduced in 1980. The rate has since gone up to 12.5% but it has not stopped companies, particularly from the US, from setting up in the country
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.