Ireland's
low corporate tax rates combined with well developed infrastructure
and competitively priced operating costs make it an ideal base
for international business
Since January 2003 the rate of corporate tax has been reduced
to 12.5%. The rate applies to Irish resident companies generally
and is not a preferential rate. To qualify for this rate it
is necessary for the company to be incorporated in Ireland,
to carry on an active trade here and to be managed and controlled
in Ireland. In addition to low corporate tax rates, Ireland
also has an extensive network of Double Tax Treaties.
