English to Swedish Bus/Financial Accounting

Ireland is likely to implement a top-up tax, which would apply to major companies with Irish bases, rather than a new 15 per cent **headline tax** rate, according to a feedback statement from the Department of Finance to be published shortly. The top-up tax would apply an effective 15 per cent rate to the earnings of major companies, but taking this route would mean that 12.5 per cent remains in place as the only headline corporation tax rate in the Irish system.

https://www.irishtimes.com/business/economy/2023/03/28/irela...