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Ireland ranked 14 out of 69 in the 2020 Global Multinational Corporation Tax Complexity Project.
In the recently published paper, Ireland sits at 14 in the rankings on complexity, with an overall score of 0.32, a tax code score of 0.41 and a tax framework score of 0.23. For reference, the highest-ranked country is Mauritius with an overall score of 0.18. The lowest-ranked country is Croatia, with an overall score of 0.49.
Brian Duffy, Tax Advisor, at William Fry our Partners in Ireland, suggests that Ireland’s ranking is likely due to the introduction of some substantial EU Directives such as the Directives on Administrative Cooperation and the Anti-Tax Avoidance Directives.
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