Ireland has been one of the most vocal critics of the Biden proposal. Its 12.5 percent corporate tax rate has helped fuel the so-called Celtic Tiger economy since the 1990s, luring Google, Facebook and other corporate giants to establish European beachheads in Dublin, creating jobs and greatly enriching the Irish treasury.Paschal Donohoe, Ireland’s finance minister, has said Dublin wants “acceptable tax competition” between countries to continue.“I believe that small countries, and Ireland is one of them, need to be able to use tax policy as a legitimate lever to compensate for the advantages of scale, location, resources, industrial …
