爱尔兰在最近公布的财政预算案中有几项重要的税收规定。一、公司所得税税率，从2002年1月1日起由20％降为16％，并保证于2003年1月1日起，再降为12.5％。二、对利息、特许权使用费与股息的预提所得税税率不变，但国内法与国际税收协定有降低税率规定的例外。三、爱尔兰政府曾 Ireland has several important tax rules in its recently announced budget. First, the corporate income tax rate will be reduced from 20% to 16% from January 1, 2002 and promised to drop to 12.5% ​​from January 1, 2003 onwards. Second, the accrued income tax rate on interest, royalties and dividends remains unchanged, except for domestic law and international tax treaties that reduce the tax rate. Third, the Irish government had