The current rules put irish airlines operating overseas flights at a "significant commercial disadvantage. "A number of foreign tax authorities have also introduced incentives (eg tax- free. If the choice of the jurisdiction is based on non-tax commercial considerations, GAAR will not apply.
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For example, some have complained that jobs and commercial infrastructure (eg the airport and South Gyle business park. that is for Edinburgh councillors to ignore calls for a tourist tax on hotels.
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