By Andrew Saunders2018-04-05T05:00:00
What impact could Donald Trump’s attempts to lure US firms back to their home turf have on Ireland’s commercial property market?
Take his much-anticipated Tax Cuts and Jobs Act. The first wholesale reform of the US tax code for 30 years features a raft of measures aimed at discouraging American corporations from the controversial practice of minimising their tax liabilities through ‘offshoring’. Slashing the headline rate of corporation tax from 35% to 21% is the most eye-catching move, but the act will also make it easier for US firms to repatriate offshore profits and close loopholes relating to intangible assets such as intellectual property currently held overseas.
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