[rusk]

The difference is, that the Irish rate applies

Speaking as an Irish resident, I can tell you that this is effectively untrue. Indigenous businesses, or even businesses small enough to not get the sweetheart treatment of the relevant authorities definitely do not get equal treatment. The difference is vast.

[oarsinsync]

Are you suggesting that indigenous and/or small businesses are taxed at a higher rate than the published standard 12.5%, or that they don't qualify for even better exemptions and thus lower effective rates than 12.5%?

GP was indicating that Ireland has one of the lowest standard corporation taxes at 12.5% available to everyone, not that there aren't even better effective rates offered to larger corps & multinationals.

[rusk]

Yes I’m stating that as an absolute fact.

[oarsinsync]

Can you provide any evidence, as everything I can see shows 12.5% on trading income, and 25% on non-trading income.

Are you referring to the non-trading income corporation tax rate, or is there something else going on? If something else, that sounds an awful lot like corruption

[rusk]

Legal corruption