Ireland has an open, pro-business economy that offers significant opportunities to multinational companies, including as a gateway into the European market for US multinationals across all business sectors.

Ireland remains an attractive jurisdiction for multinationals -

Ireland has a low headline corporate tax rate of 12.5% and offers an attractive holding company regime that provides an exemption from Irish tax on the sale of certain subsidiaries and advantageous tax treatment of foreign dividend income. Companies that develop intellectual property in Ireland may also be able to claim additional benefits, including tax relief on the acquisition of intangible rights, a significant R&D tax credit and a BEPS compliant patent box regime, under which eligible income may be taxed at a rate of 6.25%. Ireland also continues to provide a market leading platform which provides significant tax efficiencies for regulated investment funds, structured financings, securitisations and aircraft leasing.