Ireland as a Tax Favored Jurisdiction for U.S. Corporations: Minimizing Income Tax on Multinationals' Intangible Income
IP-Based and Debt-Structured BEPS Tools, Rate Arbitrage, R&D Preferences and Special Incentives, GILTI
This program has been cancelled
A live 110-minute CPE webinar with interactive Q&A
This webinar will provide corporate tax executives and advisers with a practical guide to the tax planning opportunities of maintaining a tax presence in the Republic of Ireland. The panel will discuss corporate rate differentials, specific incentives for research and intellectual property development available to U.S. corporations, and the rules governing special-purpose entities incorporated in Ireland for tax savings.
- Corporate income tax structure in the Republic of Ireland
- Lowering of rates
- Ireland as a tax haven for U.S. companies and other businesses from countries with worldwide tax regimes
- Special rates for manufacturing
- Tax preferences and incentives offered to foreign firms with intellectual property and patent activity revenues
- BEPS tools specific to Ireland
- "Double Irish"
- "Single malt"
- CAIA structures (capital allowances for intangible assets)
- Knowledge development box structures
- Debt-based BEPS schemes
- Establishing corporate residence in Ireland
- Residency rules
- Impact of 2017 U.S. tax reform on corporate use of BEPS tools
The panel will discuss these and other relevant topics:
- Republic of Ireland tax incentives for both R&D costs and intellectual property revenues
- Current and former or phased-out BEPS accounting tools, such as "single malt" and "double Irish" arrangements
- Using special-purpose vehicles and debt structures to reduce or avoid corporate income tax
- Profiles of companies that can achieve tax savings by relocating operations and assets to Ireland
James W. Spencer, CPA
Director of International Tax Services
Berkowitz Pollack Brant
Mr. Spencer has more than 25 years of international and local accounting experience, including time with national firms... | Read More
Mr. Spencer has more than 25 years of international and local accounting experience, including time with national firms and a Big Four. His client base includes entrepreneurs in Latin American and Europe, international corporations and incoming foreigners who can benefit from pre-immigration tax planning assistance.Close
to be announced.