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Corporation tax in the Republic of Ireland
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Corporation tax in the Republic of Ireland : ウィキペディア英語版
Corporation tax in the Republic of Ireland

Corporation tax in the Republic of Ireland is a levy on a company's profits. The tax is charged on a company's income. The corporation tax in Ireland is quite low, and is often cited as an example of tax competition, as it is used as an incentive for foreign companies to invest in the state.
==Tax rates==

There are two rates of corporation tax in the Republic of Ireland:
*12.5% for trading income
*25% for non-trading income
A special rate of 10% for companies involved in manufacturing, the International Financial Services Centre (IFSC) or the Shannon Free Zone ended on 31 December 2003.〔http://www.revenue.ie/en/business/incentives/tax-incentives-investors-ireland.html〕

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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