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Northern Ireland tax rate introduces TP challenge

December 03, 2015

Joelle Jefferis



Northern Ireland will reduce its corporate tax rate to 12.5% in 2018, bringing it in line with the Republic of Ireland tax rate but below the rest of the UK.

Introducing this lower tax rate is likely to impact both the Republic of Ireland and the rest of the UK, because taxpayers will have more choice of head-quarter location.

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