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Closeout (sale) A closeout or clearance sale ( closing down sale in the United Kingdom [1]) is a discount sale of inventory either by retail or wholesale. It may be that a product is not selling well, or that the retailer is closing because of relocation, a fire (a fire sale ), over-ordering, or especially because of bankruptcy. [2]
Ireland's taxation system is distinctive for its low headline rate of corporation tax at 12.5% (for trading income), which is half the OECD average of 24.9%. [32] While Ireland's corporate tax is only 16% of Total Net Revenues (see above), Ireland's corporate tax system is a central part of Ireland's economic model.
v. t. e. The Irish state came into being in 1919 as the 32 county Irish Republic. In 1922, having seceded from the United Kingdom of Great Britain and Ireland under the Anglo-Irish Treaty, it became the Irish Free State. It comprised 26 counties with 6 counties under the control of Unionists which became Northern Ireland in 1921.
The economy of the Republic of Ireland is a highly developed knowledge economy, focused on services in high-tech, life sciences, financial services and agribusiness, including agrifood. Ireland is an open economy (3rd on the Index of Economic Freedom ), [28] and ranks first for high-value foreign direct investment (FDI) flows. [29]
By 2011, Eurostat showed that Ireland's ratio of GNI to GDP, had fallen to 80% (i.e. Irish GDP was 125% of Irish GNI, or artificially inflated by 25%). Only Luxembourg, who ranked 1st on Hines' 2010 list of global tax havens, [26] was lower at 73% (i.e. Luxembourg GDP was 137% of Luxembourg GNI).
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