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haven § corporate tax haven lists ireland has been labeled a tax haven , or a corporate tax haven (or conduit ofc ), by: the main § leaders in tax haven research : [ ] [ ] james r. hines jr. ( , , ), [ ] [ ] [ ] dhammika dharmapala ( and ), [ ] [ ] and gabriel zucman ( , and ); [ ] [ ] [ ] [ ] [ ] other
eu– countries , and tend to be slightly higher than eu– averages in many cases. because of this, ireland has a special lower salary tax rate scheme, and other tax bonuses, for employees of foreign multinationals earning over € ("sarp"). [ ] the oecd's "hierarchy of taxes" pyramid (from the department...
https://en.wikipedia.org/wiki/Ireland_as_a_tax_haven