Cliff Taylor: Irish state is right back in the global spotlight over corporation tax

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Cliff Taylor: Irish state is right back in the global spotlight over corporation tax
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The Government will have hoped that signing up for the OECD tax deal would take the heat off Ireland - but the surging revenues of recent years are getting more and more attention

The Government will have hoped that signing up for the OECD tax deal would take the heat off - but the surging revenues of recent years are getting more and more attentionCliff Taylor: There is no way to calculate exactly how much profit is shifted to Ireland, but we know that many billions of profits earned around the globe by EU companies go through the international headquarters of big US companies based here.

The latest report on global tax evasion, published this week, thus got international attention. Based on a range of often-new data sources, it estimates the extent of so-called profit-shifting by big multinationals, the movement of profits to lower tax locations to – generally legally – reduce their tax bills.

And Ireland is one of the countries at the centre of this story. There is no way to calculate exactly how much profit is shifted to Ireland, but we know that many billions of profits earned around the globe by EU companies do go throughthe international headquarters of big US companies based here. Domestic estimates of the"windfall” element of corporate tax here – the bit not explained by domestic activity in the economy – by the Department of Finance, the Irish Fiscal Advisory Council and the Central Bank, while based on different methods of calculation, such as the rising share of corporate profits in overall tax revenue, also point to huge profits being moved through Ireland not related to economic activity here.

Separately, the advocate general of the European Court of Justice is to give an opinion on November 9th on the European Commission’s appeal on a ruling of the lower European General Court in the case of Apple.

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