Do as France says, not as France does

The truth will out and when it does, you knew it all along

The Irish Times reports this morning that papers supplied to it by the French equivalent of the IDA, the Agency for International Investment, indicate that the effective rate of corporate tax in France is 8.2%, not the 33.33% of the headline rate.

This rate is due to a number of very generous reductions available to countries for a number of conditions such as hiring older workers, setting up in a disadvantaged area, or engaging in research. The research reduction is thought to be one of the most generous available, coming in at a staggering 30%!

Now, while the IDA here is equipped with such weapons in its arsenal to attract foreign direct investment, France’s recent position in browbeating Ireland for its corporate tax rate rings distinctly hollow now in light of these confirmations. I say confirmations, as opposed to revelations, as these measures, if not their exact figures, had been reported to us here in ComputerScope Towers by various players, both inside and beyond the ICT industry.

 

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Now, while all this is public knowledge, and freely, if not immediately available, one must assume that Mr Sarkozy knew this would out. So, the question remains, if he knew this would come out and undermine his arguments for Ireland changing its tax rate, why would he have insisted on making such a vociferous argument in the first place?

Is France perhaps smarting from some loss in attracting a particular company? Or is it more the death from a thousand cuts effect where some small loss tipped it over into bluster and rage?

I suspect that what we are seeing is merely the tip of the iceberg and that there are deep machinations beneath that are driving the agenda for Sarkozy.

That said, I stand by my assertions that the new Irish Government ought not to change significantly the corporate tax rate, but should most certainly close the loopholes that exist which allow even our modest 12.5% to be significantly reduced. A caveat that says all available reductions shall not cumulatively exceed more than 30% of total tax payable would go a long way towards filling the coffers without actually driving away the businesses, especially in the ICT sector, that have been such a support to Ireland’s economic viability.

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'string') { return '+1 000 000 0000'; // Default US placeholder } var mockPlaceholders = [ { countryCode: 'US', placeholder: '+1 000 000 0000', helpText: 'Include the US country code +1 before the phone number', }, { countryCode: 'GB', placeholder: '+44 0000 000000', helpText: 'Include the GB country code +44 before the phone number', }, { countryCode: 'CA', placeholder: '+1 000 000 0000', helpText: 'Include the CA country code +1 before the phone number', }, { countryCode: 'AU', placeholder: '+61 000 000 000', helpText: 'Include the AU country code +61 before the phone number', }, { countryCode: 'DE', placeholder: '+49 000 0000000', helpText: 'Fügen Sie vor der Telefonnummer die DE-Ländervorwahl +49 ein', }, { countryCode: 'FR', placeholder: '+33 0 00 00 00 00', helpText: 'Incluez le code pays FR +33 avant le numéro de téléphone', }, { countryCode: 'ES', placeholder: '+34 000 000 000', helpText: 'Incluya el código de país ES +34 antes del número de teléfono', }, { countryCode: 'NL', placeholder: '+31 0 00000000', helpText: 'Voeg de NL-landcode +31 toe vóór het telefoonnummer', }, { countryCode: 'BE', placeholder: '+32 000 00 00 00', helpText: 'Incluez le code pays BE +32 avant le numéro de téléphone', }, { countryCode: 'CH', placeholder: '+41 00 000 00 00', helpText: 'Fügen Sie vor der Telefonnummer die CH-Ländervorwahl +41 ein', }, { countryCode: 'AT', placeholder: '+43 000 000 0000', helpText: 'Fügen Sie vor der Telefonnummer die AT-Ländervorwahl +43 ein', }, { countryCode: 'IE', placeholder: '+353 00 000 0000', helpText: 'Include the IE country code +353 before the phone number', }, { countryCode: 'IT', placeholder: '+39 000 000 0000', helpText: 'Includere il prefisso internazionale IT +39 prima del numero di telefono', }, { countryCode: 'NO', placeholder: '+47 000 00 000', helpText: 'Inkluder NO landskode +47 før telefonnummeret', }, { countryCode: 'SE', placeholder: '+46 00 000 00 00', helpText: 'Inkludera SE landskod +46 före telefonnumret', }, { countryCode: 'DK', placeholder: '+45 00 00 00 00', helpText: 'Inkluder DK landekode +45 før telefonnummeret', }, { countryCode: 'FI', placeholder: '+358 00 000 0000', helpText: 'Sisällytä FI-maakoodi +358 ennen puhelinnumeroa', }, { countryCode: 'EE', placeholder: '+372 0000 0000', helpText: 'Lisage EE riigikood +372 telefoninumbri ette', }, { countryCode: 'PL', placeholder: '+48 000 000 000', helpText: 'Podaj numer kierunkowy PL +48 przed numerem telefonu', }, { countryCode: 'SK', placeholder: '+421 000 000 000', helpText: 'Pred telefónne číslo uveďte kód krajiny SK +421', }, { countryCode: 'LV', placeholder: '+371 0000 0000', helpText: 'Iekļaujiet LV valsts kodu +371 pirms tālruņa numura', }, { countryCode: 'LT', placeholder: '+370 0000 0000', helpText: 'Įtraukite LT šalies kodą +370 prieš telefono numerį', }, { countryCode: 'GR', placeholder: '+30 000 000 0000', helpText: 'Συμπεριλάβετε τον κωδικό χώρας GR +30 πριν από τον αριθμό τηλεφώνου', }, { countryCode: 'PT', placeholder: '+351 000 000 000', helpText: 'Inclua o código de país PT +351 antes do número de telefone', }, { countryCode: 'HR', placeholder: '+385 00 000 0000', helpText: 'Uključite HR pozivni broj države +385 prije telefonskog broja', }, { countryCode: 'SI', placeholder: '+386 00 000 000', helpText: 'Vključite SI kodo države +386 pred telefonsko številko', }, { countryCode: 'IS', placeholder: '+354 000 0000', helpText: 'Láttu IS landsnúmer +354 fylgja á undan símanúmerinu', }, { countryCode: 'LU', placeholder: '+352 000 000 000', helpText: 'Incluez le code pays LU +352 avant le numéro de téléphone', }, { countryCode: 'MC', placeholder: '+377 00 00 00 00', helpText: 'Incluez le code pays MC +377 avant le numéro de téléphone', }, { countryCode: 'AD', placeholder: '+376 000 000', helpText: 'Incloeu el codi de país AD +376 abans del número de telèfon', }, { countryCode: 'JE', placeholder: '+44 0000 000000', helpText: 'Include the JE country code +44 before the phone number', }, { countryCode: 'IM', placeholder: '+44 0000 000000', helpText: 'Include the IM country code +44 before the phone number', }, { countryCode: 'GG', placeholder: '+44 0000 000000', helpText: 'Include the GG country code +44 before the phone number', }, { countryCode: 'AL', placeholder: '+355 00 000 0000', helpText: 'Përfshini kodin e vendit AL +355 para numrit të telefonit', }, { countryCode: 'SM', placeholder: '+378 0000 000000', helpText: 'Includere il prefisso internazionale SM +378 prima del numero di telefono', }, { countryCode: 'FO', placeholder: '+298 000000', helpText: 'Inkluder FO landekode +298 før telefonnummeret', }, { countryCode: 'MT', placeholder: '+356 0000 0000', helpText: 'Include the MT country code +356 before the phone number', }, { countryCode: 'LI', placeholder: '+423 000 0000', helpText: 'Fügen Sie vor der Telefonnummer die LI-Ländervorwahl +423 ein', }, { countryCode: 'GI', placeholder: '+350 000 00000', helpText: 'Include the GI country code +350 before the phone number', }, { countryCode: 'MD', placeholder: '+373 00 000 000', helpText: 'Includeți codul de țară MD +373 înaintea numărului de telefon', }, { countryCode: 'HU', placeholder: '+36 00 000 0000', helpText: 'A telefonszám előtt adja meg a HU országkódot +36', }, { countryCode: 'NZ', placeholder: '+64 00 000 0000', helpText: 'Include the NZ country code +64 before the phone number', }, { countryCode: 'ME', placeholder: '+382 00 000 000', helpText: 'Uključite ME pozivni broj države +382 prije telefonskog broja', }, ]; const selectedPlaceholder = mockPlaceholders.find(function(item) { return item && item.countryCode === countryCode; }); return selectedPlaceholder ? selectedPlaceholder.placeholder : mockPlaceholders[0].placeholder; } function updatePlaceholder(countryCode, fieldName) { if (!countryCode || !fieldName) { return; } const phoneInput = document.querySelector('#mce-' + fieldName); if (!phoneInput) { return; } const placeholder = getDefaultPlaceholder(countryCode); if (placeholder) { phoneInput.placeholder = placeholder; } } function updateCountryCodeInstruction(countryCode, fieldName) { updatePlaceholder(countryCode, fieldName); } function getDefaultHelpText(countryCode) { var mockPlaceholders = [ { countryCode: 'US', placeholder: '+1 000 000 0000', helpText: 'Include the US country code +1 before the phone number', }, { countryCode: 'GB', placeholder: '+44 0000 000000', helpText: 'Include the GB country code +44 before the phone number', }, { countryCode: 'CA', placeholder: '+1 000 000 0000', helpText: 'Include the CA country code +1 before the phone number', }, { countryCode: 'AU', placeholder: '+61 000 000 000', helpText: 'Include the AU country code +61 before the phone number', }, { countryCode: 'DE', placeholder: '+49 000 0000000', helpText: 'Fügen Sie vor der Telefonnummer die DE-Ländervorwahl +49 ein', }, { countryCode: 'FR', placeholder: '+33 0 00 00 00 00', helpText: 'Incluez le code pays FR +33 avant le numéro de téléphone', }, { countryCode: 'ES', placeholder: '+34 000 000 000', helpText: 'Incluya el código de país ES +34 antes del número de teléfono', }, { countryCode: 'NL', placeholder: '+31 0 00000000', helpText: 'Voeg de NL-landcode +31 toe vóór het telefoonnummer', }, { countryCode: 'BE', placeholder: '+32 000 00 00 00', helpText: 'Incluez le code pays BE +32 avant le numéro de téléphone', }, { countryCode: 'CH', placeholder: '+41 00 000 00 00', helpText: 'Fügen Sie vor der Telefonnummer die CH-Ländervorwahl +41 ein', }, { countryCode: 'AT', placeholder: '+43 000 000 0000', helpText: 'Fügen Sie vor der Telefonnummer die AT-Ländervorwahl +43 ein', }, { countryCode: 'IE', placeholder: '+353 00 000 0000', helpText: 'Include the IE country code +353 before the phone number', }, { countryCode: 'IT', placeholder: '+39 000 000 0000', helpText: 'Includere il prefisso internazionale IT +39 prima del numero di telefono', }, { countryCode: 'NO', placeholder: '+47 000 00 000', helpText: 'Inkluder NO landskode +47 før telefonnummeret', }, { countryCode: 'SE', placeholder: '+46 00 000 00 00', helpText: 'Inkludera SE landskod +46 före telefonnumret', }, { countryCode: 'DK', placeholder: '+45 00 00 00 00', helpText: 'Inkluder DK landekode +45 før telefonnummeret', }, { countryCode: 'FI', placeholder: '+358 00 000 0000', helpText: 'Sisällytä FI-maakoodi +358 ennen puhelinnumeroa', }, { countryCode: 'EE', placeholder: '+372 0000 0000', helpText: 'Lisage EE riigikood +372 telefoninumbri ette', }, { countryCode: 'PL', placeholder: '+48 000 000 000', helpText: 'Podaj numer kierunkowy PL +48 przed numerem telefonu', }, { countryCode: 'SK', placeholder: '+421 000 000 000', helpText: 'Pred telefónne číslo uveďte kód krajiny SK +421', }, { countryCode: 'LV', placeholder: '+371 0000 0000', helpText: 'Iekļaujiet LV valsts kodu +371 pirms tālruņa numura', }, { countryCode: 'LT', placeholder: '+370 0000 0000', helpText: 'Įtraukite LT šalies kodą +370 prieš telefono numerį', }, { countryCode: 'GR', placeholder: '+30 000 000 0000', helpText: 'Συμπεριλάβετε τον κωδικό χώρας GR +30 πριν από τον αριθμό τηλεφώνου', }, { countryCode: 'PT', placeholder: '+351 000 000 000', helpText: 'Inclua o código de país PT +351 antes do número de telefone', }, { countryCode: 'HR', placeholder: '+385 00 000 0000', helpText: 'Uključite HR pozivni broj države +385 prije telefonskog broja', }, { countryCode: 'SI', placeholder: '+386 00 000 000', helpText: 'Vključite SI kodo države +386 pred telefonsko številko', }, { countryCode: 'IS', placeholder: '+354 000 0000', helpText: 'Láttu IS landsnúmer +354 fylgja á undan símanúmerinu', }, { countryCode: 'LU', placeholder: '+352 000 000 000', helpText: 'Incluez le code pays LU +352 avant le numéro de téléphone', }, { countryCode: 'MC', placeholder: '+377 00 00 00 00', helpText: 'Incluez le code pays MC +377 avant le numéro de téléphone', }, { countryCode: 'AD', placeholder: '+376 000 000', helpText: 'Incloeu el codi de país AD +376 abans del número de telèfon', }, { countryCode: 'JE', placeholder: '+44 0000 000000', helpText: 'Include the JE country code +44 before the phone number', }, { countryCode: 'IM', placeholder: '+44 0000 000000', helpText: 'Include the IM country code +44 before the phone number', }, { countryCode: 'GG', placeholder: '+44 0000 000000', helpText: 'Include the GG country code +44 before the phone number', }, { countryCode: 'AL', placeholder: '+355 00 000 0000', helpText: 'Përfshini kodin e vendit AL +355 para numrit të telefonit', }, { countryCode: 'SM', placeholder: '+378 0000 000000', helpText: 'Includere il prefisso internazionale SM +378 prima del numero di telefono', }, { countryCode: 'FO', placeholder: '+298 000000', helpText: 'Inkluder FO landekode +298 før telefonnummeret', }, { countryCode: 'MT', placeholder: '+356 0000 0000', helpText: 'Include the MT country code +356 before the phone number', }, { countryCode: 'LI', placeholder: '+423 000 0000', helpText: 'Fügen Sie vor der Telefonnummer die LI-Ländervorwahl +423 ein', }, { countryCode: 'GI', placeholder: '+350 000 00000', helpText: 'Include the GI country code +350 before the phone number', }, { countryCode: 'MD', placeholder: '+373 00 000 000', helpText: 'Includeți codul de țară MD +373 înaintea numărului de telefon', }, { countryCode: 'HU', placeholder: '+36 00 000 0000', helpText: 'A telefonszám előtt adja meg a HU országkódot +36', }, { countryCode: 'NZ', placeholder: '+64 00 000 0000', helpText: 'Include the NZ country code +64 before the phone number', }, { countryCode: 'ME', placeholder: '+382 00 000 000', helpText: 'Uključite ME pozivni broj države +382 prije telefonskog broja', }, ]; if (!countryCode || typeof countryCode !== 'string') { return mockPlaceholders[0].helpText; } const selectedHelpText = mockPlaceholders.find(function(item) { return item && item.countryCode === countryCode; }); return selectedHelpText ? selectedHelpText.helpText : mockPlaceholders[0].helpText; } function setDefaultHelpText(countryCode) { const helpTextSpan = document.querySelector('#help-text'); if (!helpTextSpan) { return; } } function updateHelpTextCountryCode(countryCode, fieldName) { if (!countryCode || !fieldName) { return; } setDefaultHelpText(countryCode); } function initializeSmsPhoneDropdown(fieldName) { if (!fieldName || typeof fieldName !== 'string') { return; } const dropdown = document.querySelector('#country-select-' + fieldName); const displayFlag = document.querySelector('#flag-display-' + fieldName); if (!dropdown || !displayFlag) { return; } const smsPhoneData = window.MC?.smsPhoneData; if (smsPhoneData && smsPhoneData.programs && Array.isArray(smsPhoneData.programs)) { dropdown.innerHTML = generateDropdownOptions(smsPhoneData.programs); } const defaultProgram = getDefaultCountryProgram(smsPhoneData?.defaultCountryCode, smsPhoneData?.programs); if (defaultProgram && defaultProgram.countryCode) { dropdown.value = defaultProgram.countryCode; const flagSpan = displayFlag?.querySelector('#flag-emoji-' + fieldName); if 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: false; var shouldAppendCountryCode = smsNotRequiredRemoveCountryCodeEnabled ? isRequired : true; var phoneInput = document.querySelector('#mce-' + fieldName); if (phoneInput && defaultProgram.countryCallingCode && shouldAppendCountryCode) { phoneInput.value = defaultProgram.countryCallingCode; } displayFlag?.addEventListener('click', function(e) { dropdown.focus(); }); dropdown?.addEventListener('change', function() { const selectedCountry = this.value; if (!selectedCountry || typeof selectedCountry !== 'string') { return; } const flagSpan = displayFlag?.querySelector('#flag-emoji-' + fieldName); if (flagSpan) { flagSpan.textContent = getCountryUnicodeFlag(selectedCountry); flagSpan.setAttribute('aria-label', sanitizeHtml(selectedCountry) + ' flag'); } const selectedProgram = window.MC?.smsPhoneData?.programs.find(function(program) { return program && program.countryCode === selectedCountry; }); var smsNotRequiredRemoveCountryCodeEnabled = true; var smsField = Object.values({"EMAIL":{"name":"EMAIL","label":"Email Address","helper_text":"","type":"email","required":true,"audience_field_name":"Email Address","merge_id":0,"help_text_enabled":false,"enabled":true,"order":0,"field_type":"merge"},"FNAME":{"name":"FNAME","label":"First Name","helper_text":"","type":"text","required":false,"audience_field_name":"First Name","enabled":false,"order":null,"field_type":"merge","merge_id":1},"MMERGE2":{"name":"MMERGE2","label":"Second Name","helper_text":"","type":"text","required":false,"audience_field_name":"Second Name","enabled":false,"order":null,"field_type":"merge","merge_id":2},"MMERGE3":{"name":"MMERGE3","label":"Company Name","helper_text":"","type":"text","required":false,"audience_field_name":"Company Name","enabled":false,"order":null,"field_type":"merge","merge_id":3},"MMERGE4":{"name":"MMERGE4","label":"Job Title","helper_text":"","type":"text","required":false,"audience_field_name":"Job Title","enabled":false,"order":null,"field_type":"merge","merge_id":4},"SIGNUP":{"name":"SIGNUP","label":"Signup form location","helper_text":"","type":"text","required":false,"audience_field_name":"Signup form location","enabled":false,"order":null,"field_type":"merge","merge_id":5},"MMERGE6":{"name":"MMERGE6","label":"Image URL","helper_text":"","type":"imageurl","required":false,"audience_field_name":"Image URL","enabled":false,"order":null,"field_type":"merge","merge_id":6}}).find(function(f) { return f.name === fieldName && f.type === 'smsphone'; }); var isRequired = smsField ? smsField.required : false; var shouldAppendCountryCode = smsNotRequiredRemoveCountryCodeEnabled ? isRequired : true; var phoneInput = document.querySelector('#mce-' + fieldName); if (phoneInput && selectedProgram.countryCallingCode && shouldAppendCountryCode) { phoneInput.value = selectedProgram.countryCallingCode; } updateSmsLegalText(selectedCountry, fieldName); updatePlaceholder(selectedCountry, fieldName); updateCountryCodeInstruction(selectedCountry, fieldName); }); } document.addEventListener('DOMContentLoaded', function() { const smsPhoneFields = document.querySelectorAll('[id^="country-select-"]'); smsPhoneFields.forEach(function(dropdown) { const fieldName = dropdown?.id.replace('country-select-', ''); initializeSmsPhoneDropdown(fieldName); }); });

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