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...Transnational companies a business with headquarters in one country and branches of the firm other countries e g glanbia circle k smurfit kappa group tncs are also referred to as multinational mncs reasons for development improvements transport free trade developments ict economies scale larger markets why locate ireland s low corporation tax rate means that businesses get keep more their profits has reputation is good place do highly skilled well labour educated workforce this state agency responsible ida attracting foreign direct investment fdi esm allows movement single market goods services capital between member states since an english speaking language it helps attract...