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Ireland, one of the few countries that have not signed on to the new taxation agreement, has recently reconfirmed its no-go position. Finance minister Paschal Donahoe explained that the agreement, in its current form, is not something that Ireland can be a part of.
The country will continue to participate in the negotiations about the implementation details 'to see if we can enter the agreement at some point'. Meanwhile, Ireland will continue to apply its 12.5% corporate tax rate, which would be at odds with the envisioned global minimum tax of at least 15%.
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