Routing the Profit | Tax Havens as Capital Infrastructure & The Irish Case

The tax havens that shape global capital are not the islands of the popular imagination but a small set of respectable, treaty-networked conduit states. This note reads the plumbing on its own terms — and examines what Ireland's version of it earns, and risks.

The purpose of this note is to explain that system on its own terms — as capital-flow infrastructure rather than scandal — and then to examine the jurisdiction at its centre for US corporates: Ireland. We look at why the structure exists, what it actually provides, what it earns the host country, and why the arrangement is more fragile and more contingent on external policy than the headline surpluses suggest.

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