Thanks to Mark Tighe from the Sunday Times for the documents below. Mark did a story in February, including:
Civil servants warned the finance minister three years ago that the “double Irish” tax loophole was damaging Ireland’s reputation and threatening its ability to defend its corporation tax rate.
In internal briefing documents released under a freedom of information request by The Times, the Department of Finance’s tax strategy group said that the “double Irish” — a tax-shifting scheme that allowed companies to reduce tax bills by transferring funds between internal companies based in Ireland and units in the Caribbean or the Netherlands — risked undermining the legitimacy of the country’s corporation tax strategy.
The documents were only released after Tighe appealed to the Information Commissioner. The Commissioner’s decision, as well as the released documents are published below.