ABSTRACT
Globally, Ireland is currently second only to the United States as a leading producer and exporter of software. Leading US and European software companies have established large operations in Ireland over recent years and have located their research and development functions in Ireland, attracted by the availability of a highly skilled workforce and the attractive rates of corporation tax. As a result of the significant presence and influence of the leading US and European software companies in Ireland, many indigenous Irish companies have also become established and leading players in the international software marketplace over the last few years.
