Ireland is the easiest country in Europe in which to pay business taxes, according to a new report by PricewaterhouseCoopers.
The report also found that Ireland finished sixth out of 178 countries covered, with the Maldives topping the list.
The criteria used were: the number of tax payments made (Irish finished eighth), the time it takes to comply (Ireland ranked ninth) and total tax rate (Ireland at 23rd with 28.9%).
Commenting on the results, Colm Kelly, PwC Ireland tax leader, said: 'This survey demonstrates that having simpler tax systems, together with competitive business tax rates, gives Ireland an advantage in the market for attracting direct investment.'