聚焦外商直接投资的基本原则：关于在未来的外商投资外文原文.pdfVIP

Tax Focusing on FDI Fundamentals Foreign investment into the future By Kerri OConnell, ACA and Liz Lyne During these times, even the most sanguine of individuals would acknowledge that we are in unprecedented territory in terms of the economic crisis. However, while there has been ample media coverage of the negative economic outlook facing the country, the positive factors which will assist in an economic upturn are being overlooked, as Kerri OConnell and Liz Lyne explain. It is widely accepted that Irelands fate factor in terms of attracting FDI and Due to a number of factors, including as an open economy is very that this will continue as an incentive the abolition of capital taxes and the susceptible to changes in the for foreign companies to locate in introduction of the Irish capital gains international economic environment . Ireland. Most of our EU neighbours tax participation exemption , Ireland Nonetheless , no one can argue that continue to have very high represents an attractive holding domestic factors, such as the property corporation tax rates with many company location . Further incentives crash, have exacerbated the recession countries having corporation rates include generous exemptions from in Ireland, relative to the recession ranging between 30% a