Gary Tobin, from the Department of Finance and Keith Walsh from Revenue have published a paper in The Economic and Social Review setting out three primary reasons why Ireland is not a tax haven.

The paper sets out that Ireland has been incorrectly labelled a tax haven because of a failure to distinguish between legitimate and abusive transfer pricing; a misunderstanding of the role and regulation of the IFSC; and a dated but influential academic paper from 1994 that incorrectly included Ireland in a list of tax havens based on a reason that has long since lost any validity. Full details on the paper are available at http://www.esr.ie/article/view/78/68.