????在本周舉行的網絡峰會（Web Summit）上，主辦方都柏林的官員們不遺余力地向科技公司強調其除稅收政策之外的入駐優勢——例如愛爾蘭不僅是歐盟區唯一的英語國家，還擁有歐洲最年輕的人口。大量美國公司的涌入已經對這個國家造成了舉足輕重的影響。愛爾蘭工業發展局（IDA）主管新興業務的副主席巴瑞?奧多德說：“這已成為我國經濟的根基所在，正因如此，我國的經濟才走出了衰退?！?/p>

????但對于跨國公司來說，愛

????爾蘭的稅收制度確實是個大便宜。如果一家公司在愛爾蘭從事研究與開發業務，它的企業所得稅總額將會被降低25%。據奧多德透露，蘋果公司從這些政策中獲得了大量好處，它的企業所得稅被降至“個位數”。九家稍小型的美國科技公司于上周三晚間也宣布要將各自的歐洲運營中心設于愛爾蘭，此舉將為愛爾蘭當地帶來約300個就業機會。

????美國的議員們為蘋果公司的低稅率火冒三丈之時，愛爾蘭這個奮力爬出經濟衰退泥潭國家卻并不打算立刻摒棄自己所有的稅收刺激政策?？夏崾紫嗌现苋龑ξ覀兊挠浾哒f，“愛爾蘭肯定會對稅率進行管控”，比如說，提高企業所得稅。

????上周二，庫克郡，施工隊正在為蘋果公司總部外為新大樓做最后的收尾工作，這座看起來有辦公區雙倍大小的龐大建筑很快便能完全竣工。事到如今，“雙層愛爾蘭”模式很可能就此消逝；而蘋果公司卻似乎打定主意要在這里生根落戶。（財富中文網）

????譯者：倪禮雯

????Officials in Dublin, who have been playing host this week to the city's huge Web Summit, like to stress the attractions other than taxes that have lured tech companies to Ireland, like being the Eurozone's sole English-speaking country, and having the continent's youngest population. The influx of U.S. companies into Ireland has been crucial for the country. "It's the bedrock of our economy now," says Barry O'Dowd, senior vice president for IDA's emerging business division. "It has what has brought us out of the recession."

????But for multinationals, Ireland's tax structure is a sweet deal. Among the benefits is a 25% cut on corporate tax bills if companies do R&D in Ireland. O'Dowd says Apple has benefited from those incentives, bringing its corporate tax rate down to "high single digits." On Wednesday evening, nine smaller U.S. tech companies announced they were opening their European operations in Ireland, together hiring about 300 people.

????While the Senate fumes about Apple's small tax rates, Ireland -- which is digging out from a deep recession -- is not about to scrap all of its tax incentives any time soon. On Wednesday, Prime Minister Kenny told us journalists that "there is no question of letting Ireland's tax rate be pressured," for example, by raising its corporate tax rates.

????In Cork on Tuesday, construction crews outside Apple HQ were putting the finishing touches to the company's new building, a sprawling three-story structure which looks likely to double the company's office space. The Double Irish might be on its way out. Apple, on the other hand, seems set to stay.