6 min read
The next insight into Apple’s use of capital allowances
Apple revised its international structure in 2015. Since then we have been tracking the impact of this via the annual publication of the
Tag : Corporation Tax
6 min read
Ireland in the Country-By-Country Reports of US MNEs
The IRS have published the latest update of their aggregate statistics compiled from the country-by-country reports filed with it by US MNEs. The
When will US GDP be revised up?
The publication in July 2016 of Ireland’s National Income and Expenditure (NIE) Accounts for 2015 generated somewhat of a storm. These were of
3 min read
How can I reduce corporation tax?
By Stephen Edwards on Small Business UK - Advice and Ideas for UK Small Businesses and SMEs There are so many ways small business owners can save
A possible explainer for Google’s recent tax settlement?
The 2020 accounts for Google Ireland Limited were published last week and showed that the company had a €218 million tax charge that arose from
Google’s footprint in Ireland since 2003
Google set up its EMEA headquarters in Dublin in 2003, a year before its IPO. Initially it was a modest operation and during 2003 the average
What impact did the end of the ‘double irish’ have on Google Ireland Limited? None
Google ended its use of the high-profile ‘double-irish’ tax structure in 2019. We have been tracking the impact of the revised structure in
What impact did the end of the ‘double irish’ have on Google Ireland Limited? None
Google ended its use of the high-profile ‘double-irish’ tax structure in 2019. We have been tracking the impact of the revised structure in
Outbound royalty payments head for €100 billion
One notable aspect of the presence of US MNCs in Ireland is the scale of outbound royalty payments. These are payments their Irish subsidiaries make
Google, Bermuda, and Effective Tax Rates
In its 2020 annual report Google noted that: As of December 31, 2019, we have simplified our corporate legal entity structure and now license
Relative Calm in the 2019 Aggregate Corporation Tax Calculation
A while back the Revenue Commissioners published the 2019 update of the Aggregate Corporation Tax Calculation. Given recent developments in
The latest insight into Apple’s use of capital allowances
At the start of 2015, Apple revised the structure through which the company’s sales to customers outside the Americas were organised. This was
Why there’s no pot of gold from suggestions of German multinationals reporting low-taxed profit in Ireland
Last week’s New York Times op-ed by Prof. Paul Krugman got some attention though mainly for some of the characterisations used. And there is a
Is this Ireland’s largest taxpayer?
Ireland’s Corporation Tax revenues are concentrated along two dimensions: by company and by country. Concentration by company can be readily seen
We know so much about Google’s tax structure, how is it possible to get the reporting so wrong?
The taxation of US multinationals continues to make headlines. It is right that these companies are subject to intense scrutiny but given how