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Tax Issues

i. Ireland as a European Middle East and African (EMEA) Hub

Numerous US and foreign corporates use Ireland as a location from which to develop their EMEA
hub. Trading activity commensurate with the substance of the operations generates profits taxable
at 12.5%. Foreign tax risks are minimised by ensuring that the EMEA hub is centrally managed
and controlled from Ireland and activities associated with overseas tax presences are limited.
The incidence of 12.5% tax is reduced through the use of foreign tax credits and research and
development credits (see below).

Foreign secondees are attracted to the EMEA hub by a mechanism that enables a portion of their Irish
employment taxes to be refunded (see below for further details).

Contact Us

  • Ireland

    t +353 1 614 5000
    f +353 1 614 5001
    e mail@mhc.ie

    South Bank House,
    Barrow Street,
    Dublin 4 Ireland.

  • UK

    t +44 20 3178 3368
    f +44 20 3178 3367
    e mail@mhcldn.com

    60 Lombard Street,
    London EC3V 9EA,
    UK.

  • USA

    t +1 212 786 7376
    f +1 212 786 7316
    e mail@mhcny.com

    330 Madison Avenue,6th Floor,
    New York NY 10017 ,
    USA.