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If the St. Patrick’s Day observances have investors pondering opportunities in the Emerald Isle, there are a few things to know. First, Ireland has been known for some time for its low corporate tax rate, which even prompted some U.S. companies to move their headquarters there. That was often accomplished by means of a so-called tax inversion, in which a merger or acquisition allows the company to claim the headquarters of the Irish (or other foreign) partner as its own. (108-0)