Browsing The Economic and Social Review, Vol. 26, No. 2, January, 1995 by Subject "corporate tax"
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The tax incentives applying to US corporate investment in Ireland
(Economic & Social StudiesDublin, 1995)This paper examines the merits of the 10 per cent manufacturing relief in the context of the Ireland/US tax regime. It measures its value as a tax incentive to US Multinationals by calculating the average effective tax ...