So is Ireland a tax haven? Yes, according to Liz Nelson, director of the Tax Justice Network, an NGO which campaigns against global tax avoidance and tax evasion. “Ireland, like other jurisdictions, ‘procures’ profit shifting,” she told DW. “Together with other jurisdictions they hold together a web of secrecy.”
Viewing Ireland’s system for taxing multinationals as part of a wider global picture is an important point though. Eduardo Baistrocchi, a professor of tax law at the London School of Economics, describes Ireland as a “non-G20 hub in the international tax system.” “Non-G20 hubs are a group of countries that are in the business of connecting multinational enterprises (MNEs) with market jurisdictions to minimize the tax entry and tax exit costs of MNEs,” he told DW.
The Irish Department of Finance did not respond to a DW request for comment, but the Irish government has consistently argued that it taxes companies correctly according to its own laws. In terms of the 0.005% tax rate, there is little arguing with the figures but likewise, there is little arguing with the fact that that the extremely low rate was indeed legal. The OECD, an economic alliance of 37 countries including both the EU27 and the US, has been working on striking a global deal on taxation aimed at curbing multinationals from avoiding tax in the various countries in which they make money.
Source: Deutsche Welle
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