A new tax regime for the 21st century - corporation tax aspects

Journal
McNally, D.
Ireland
European Taxation 1999 (Volume 39), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article the decision to bring in a single low rate of corporation tax on trading profits from 1 January 2003 is discussed in the context of Ireland's overall tax objectives.