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

• Autores: Donal McNally
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 1, 1999, págs. 4-8
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • 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.