Mantras and Myths: A true picture of the corporate tax system in Ireland
This timely report sets out the challenges posed to sustainability when a tax system is open to abuse. At a time when the world is struggling to achieve the UN Sustainable Dev-elopment Goals, the issue of tax dodging is more critical than ever. This report documents the shifting of profits through Ireland, and casts doubt on the adequacy of measures to tackle abuse of double tax treaties, transfer pricing rules and special purpose vehicles. The new knowledge box is also under scrutiny for its potential impact on profit shifting.