There is no agreed definition of tax havens, as I am fond of pointing out. But whatever the definition actually is, it definitely includes Ireland.
How do I know this?
Well Ireland is “moderately secretive” as per various TJN reports. From the 71 countries polled only Spain and Denmark are less secretive and they are still classed as “still very dodgy”.
And to answer the sophists out there, a “not secretive” score is possible. It’s just that no countries currently achieve it. None of them send me all of their financial data relating to all of their residents without me asking for it. And none of them do send it to me even when I do.
So Ireland is exceptionally sneaky by being transparent and opn enough to arouse little suspicion from it’s secrecy score but still being secretive enough to deprive me of the vital information on all of its residents I am morally entitled to.
The fact it has obtained a secrecy score that is very low relatively is so suspicious that its secrecy score should be treated as 100% secretive.
And it is the same thing with its corporation tax rate. It’s not really low but it is low. It’s low enough to steal taxes away from the rightful recipient, the UK. I don’t know if you saw the Paralympic opening ceremony but we definitely invented the internet so any intellectual property on it resides here in the UK.
And the Irish speak English, you know. Not only does that mean that the IP resides in the UK, but English is the international language of tax avoidance. So that is all very suspicious of them.
And they’ve denied being a tax haven. Which is the surest sign of being a tax haven.
My acid test for any definition of the term ‘tax haven’ is asking the question “does it include Ireland?” If it doesn’t, then it is obviously a bad definition. Even if it does include Delaware.
That is the objectivity that I, as the world’s leading tax expert, bring to this debate on tax avoidance.
Hooray for me.