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A large element of the work of the Department arises from Ireland's membership of a number of international organisations, in particular the European Union and the World Trade Organization. The Department plays an active role in the development of EU and WTO policies, particularly to ensure that Ireland's interests are protected.
The Government of Ireland (Irish: Rialtas na hÉireann) is the executive authority of Ireland, headed by the Taoiseach, the head of government. The government – also known as the cabinet – is composed of ministers , each of whom must be a member of the Oireachtas , which consists of Dáil Éireann and Seanad Éireann .
With the overhaul of the U.S. tax code under the Tax Cuts and Jobs Act of 2017, and a switch to a "territorial" system, it has been shown the net effective tax rates in the U.S. and Ireland are now almost identical, even with the replacement single malt system still in place (see effect of TCJA on Ireland).
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The functions of local government in the Republic of Ireland are mostly exercised by thirty-one local authorities, termed County, City, or City and County Councils. [1] [2] [3] The principal decision-making body in each of the thirty-one local authorities is composed of the members of the council, elected by universal franchise in local elections every five years from multi-seat local ...
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