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Seamus Coffey posted several articles in 2018 on the rise in Irish "intangible allowances", which hit €35.7 billion in 2016, or €4.5 billion of Irish corporate tax avoided at the 12.5% rate.<ref>{{cite web|url=http://economic-incentives.blogspot.com/2018/07/capital-allowances-and-companies-with.html|title=Capital Allowances and companies with Net Trading Income that is negative or nil|date=17 July 2018|author=[[Seamus Coffey]], [[Irish Fiscal Advisory Council]]|publisher=Economic Incentives, [[University College Cork]]|quote=And we see that after the application of losses, and most importantly, capital allowances, the resulting net trading income of these companies with almost €50 billion of Gross Trading Profits in 2016 was zero|access-date=25 August 2018|archive-url=https://web.archive.org/web/20180825212601/http://economic-incentives.blogspot.com/2018/07/capital-allowances-and-companies-with.html|archive-date=25 August 2018|url-status=live|df=dmy-all}}</ref> This is consistent with 2018 research showing that the "Green Jersey" is the largest BEPS tool in the world. However, in the absence of confirming data, Coffey is reluctant to draw a parallel between the dramatic 2015 rise in Irish corporation tax receipts, which has carried into 2016, and any potential change of tax strategy by Apple from the additional EU scrutiny into Apple's Q1 2015 restructure.<ref>{{cite web|url=http://economic-incentives.blogspot.com/2018/07/the-2016-aggregate-corporation-tax.html|title=The 2016 Aggregate Corporation Tax Calculation|date=17 July 2018|author=[[Seamus Coffey]], [[Irish Fiscal Advisory Council]]|publisher=Economic Incentives, [[University College Cork]]|quote=And, again it highlights, that although the surge in CT receipts may have happened in the same year as the jump in GDP, they are not necessarily directly related. As with lots of things lately, capital allowances play a central role in this and it is to them that we will turn next|access-date=25 August 2018|archive-url=https://web.archive.org/web/20180825212559/http://economic-incentives.blogspot.com/2018/07/the-2016-aggregate-corporation-tax.html|archive-date=25 August 2018|url-status=live|df=dmy-all}}</ref> |
Seamus Coffey posted several articles in 2018 on the rise in Irish "intangible allowances", which hit €35.7 billion in 2016, or €4.5 billion of Irish corporate tax avoided at the 12.5% rate.<ref>{{cite web|url=http://economic-incentives.blogspot.com/2018/07/capital-allowances-and-companies-with.html|title=Capital Allowances and companies with Net Trading Income that is negative or nil|date=17 July 2018|author=[[Seamus Coffey]], [[Irish Fiscal Advisory Council]]|publisher=Economic Incentives, [[University College Cork]]|quote=And we see that after the application of losses, and most importantly, capital allowances, the resulting net trading income of these companies with almost €50 billion of Gross Trading Profits in 2016 was zero|access-date=25 August 2018|archive-url=https://web.archive.org/web/20180825212601/http://economic-incentives.blogspot.com/2018/07/capital-allowances-and-companies-with.html|archive-date=25 August 2018|url-status=live|df=dmy-all}}</ref> This is consistent with 2018 research showing that the "Green Jersey" is the largest BEPS tool in the world. However, in the absence of confirming data, Coffey is reluctant to draw a parallel between the dramatic 2015 rise in Irish corporation tax receipts, which has carried into 2016, and any potential change of tax strategy by Apple from the additional EU scrutiny into Apple's Q1 2015 restructure.<ref>{{cite web|url=http://economic-incentives.blogspot.com/2018/07/the-2016-aggregate-corporation-tax.html|title=The 2016 Aggregate Corporation Tax Calculation|date=17 July 2018|author=[[Seamus Coffey]], [[Irish Fiscal Advisory Council]]|publisher=Economic Incentives, [[University College Cork]]|quote=And, again it highlights, that although the surge in CT receipts may have happened in the same year as the jump in GDP, they are not necessarily directly related. As with lots of things lately, capital allowances play a central role in this and it is to them that we will turn next|access-date=25 August 2018|archive-url=https://web.archive.org/web/20180825212559/http://economic-incentives.blogspot.com/2018/07/the-2016-aggregate-corporation-tax.html|archive-date=25 August 2018|url-status=live|df=dmy-all}}</ref> |
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In May 2019, ''[[The Times]]'' reported that IMF experts, including Erik De Vrijer, Director of the IMF's European department, expressed concern about the lack of official understanding about the driver in the dramatic rise in Irish corporation tax receipts since 2014, and the implications for long-term State spending.<ref>{{cite news|url=https://www.thetimes.co.uk/edition/ireland/risky-to-count-too-much-on-corporation-tax-imf-warns-ttpvlbkfl|title=Risky to count too much on corporation tax, IMF warns|newspaper=[[The Times]]|author=Paul O'Donoghue|date=1 May 2019|access-date=1 May 2019|quote=[Irish] Corporation tax receipts have surged in recent years, doubling from €5.2 billion in 2014 to €10.4 billion last year [2018]. Experts are unsure about what has caused this spike.|archive-url=https://web.archive.org/web/20190501063855/https://www.thetimes.co.uk/edition/ireland/risky-to-count-too-much-on-corporation-tax-imf-warns-ttpvlbkfl|archive-date=1 May 2019|url-status=live|df=dmy-all}}</ref> Section 815A of the ''1997 Tax Acts'' prevents disclosure of Irish taxation data, even to other officers of the Irish State, outside of the Irish [[Revenue Commissioners]].<ref name="apple.largest.factcheck">{{cite news|url=http://www.thejournal.ie/apple-biggest-taxpayer-ireland-facts-tim-cook-michael-noonan-2960327-Sep2016/|title=FactCheck: Is Apple really the "largest taxpayer in Ireland"?|quote=Revenue said: "Interactions between Revenue and individual taxpayers are subject to the taxpayer confidentiality provisions of Section 851A".|newspaper=[[TheJournal.ie]]|date=4 September 2016|access-date=29 April 2019|author=Dan MacGuill|archive-url=https://web.archive.org/web/20190427220418/https://www.thejournal.ie/apple-biggest-taxpayer-ireland-facts-tim-cook-michael-noonan-2960327-Sep2016/|archive-date=27 April 2019|url-status=live|df=dmy-all}}</ref> |
In May 2019, ''[[The Times]]'' reported that IMF experts, including Erik De Vrijer, Director of the IMF's European department, expressed concern about the lack of official understanding about the driver in the dramatic rise in Irish corporation tax receipts since 2014, and the implications for long-term State spending.<ref>{{cite news|url=https://www.thetimes.co.uk/edition/ireland/risky-to-count-too-much-on-corporation-tax-imf-warns-ttpvlbkfl|title=Risky to count too much on corporation tax, IMF warns|newspaper=[[The Times]]|author=Paul O'Donoghue|date=1 May 2019|access-date=1 May 2019|quote=[Irish] Corporation tax receipts have surged in recent years, doubling from €5.2 billion in 2014 to €10.4 billion last year [2018]. Experts are unsure about what has caused this spike.|archive-url=https://web.archive.org/web/20190501063855/https://www.thetimes.co.uk/edition/ireland/risky-to-count-too-much-on-corporation-tax-imf-warns-ttpvlbkfl|archive-date=1 May 2019|url-status=live|df=dmy-all}}</ref> Section 815A of the ''1997 Tax Acts'' prevents disclosure of Irish taxation data, even to other officers of the Irish State, outside of the Irish [[Revenue Commissioners]].<ref name="apple.largest.factcheck">{{cite news|url=http://www.thejournal.ie/apple-biggest-taxpayer-ireland-facts-tim-cook-michael-noonan-2960327-Sep2016/|title=FactCheck: Is Apple really the "largest taxpayer in Ireland"?|quote=Revenue said: "Interactions between Revenue and individual taxpayers are subject to the taxpayer confidentiality provisions of Section 851A".|newspaper=[[TheJournal.ie]]|date=4 September 2016|access-date=29 April 2019|author=Dan MacGuill|archive-url=https://web.archive.org/web/20190427220418/https://www.thejournal.ie/apple-biggest-taxpayer-ireland-facts-tim-cook-michael-noonan-2960327-Sep2016/|archive-date=27 April 2019|url-status=live|df=dmy-all}}</ref>}} |
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==Reverse leprechaun taxes (2019)== |
==Reverse leprechaun taxes (2019)== |
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