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  2. Capital allowance - Wikipedia

    en.wikipedia.org/wiki/Capital_allowance

    Generally, expenditure qualifying for capital allowances will be incurred on specified capital assets, with the deduction available normally spread over many years. The term is used in the UK and in Ireland. Capital allowances are a replacement of accounting depreciation, which is not generally an allowable deduction in UK and Irish tax returns.

  3. Corporation tax in the Republic of Ireland - Wikipedia

    en.wikipedia.org/wiki/Corporation_tax_in_the...

    [24] [60] The passing of the 1997 Taxes and Consolidated Acts laid the legal foundations for the base erosion and profit shifting (BEPS) tools used by U.S. multinationals in Ireland (e.g. the Double Irish, the Capital Allowances for Intangible Assets and the Section 110 SPV), to achieve an effective Irish CT rate, or ETR, of 0–2.5%. [c]

  4. Taxation in the Republic of Ireland - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_Republic...

    A source of controversy is the effective tax rate of Ireland corporation tax system, of which the independent evidence is that it is less than 4%, and as low as 0.005% for major U.S. multinationals (see Irish effective corporate tax rate). [35] Ireland's Corporate Tax System has seen Ireland labelled a tax haven, and in June 2018, academics ...

  5. List of countries by tax rates - Wikipedia

    en.wikipedia.org/wiki/List_of_countries_by_tax_rates

    62% (This consists of 40% income tax on the GBP 100k–125k band, an effective 20% due to the phase-out of the personal allowance, and 2% employee National Insurance). The marginal rate then drops to 47% for income above GBP 125k (45% income tax plus 2% employee National Insurance) [ 237 ] [ 238 ]

  6. Ireland as a tax haven - Wikipedia

    en.wikipedia.org/wiki/Ireland_as_a_tax_haven

    Acceptance of Irish capital allowance charges in the GILTI calculation. Ireland's most powerful BEPS tool is the capital allowances for intangible assets scheme (i.e Apple's Green Jersey). With TCJA participation relief, U.S. multinationals can now achieve net effective U.S. tax rates of 0% to 2.5% via this Irish BEPS tool. In June 2018 ...

  7. Capital Gains Tax Rates for 2024-2025 - AOL

    www.aol.com/capital-gains-tax-rates-2023...

    The capital gains tax rate for long-term assets is 0%, 15%, 20%, 25% or 28%. You only pay capital gains tax if you sell an asset for more than you spent to acquire it.

  8. Ireland may order banks to increase top-up capital buffer - AOL

    www.aol.com/news/ireland-may-order-banks...

    Ireland's central bank signalled that it might increase the amount of capital that banks must set aside as extra protection against risks from future crises, including Brexit. Along with other ...

  9. Tax rates in Europe - Wikipedia

    en.wikipedia.org/wiki/Tax_rates_in_Europe

    For earnings between £100,000 - £125,140 employees pay the 40% higher rate income tax + removal of tax-free personal allowance + 2% NI (effectively a 67% marginal rate). The top tax rate on dividend income is 39.35%. Capital gains top tax rates are 20% for securities and 28% on property gains.