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Subjects · Leaving Cert Business

Leaving Cert Business: Multinational companies

How often Multinational companies comes up on the Business papers, every year it was asked, and questions to try.

HL Asked on 5 of the last 10 Higher Level papers, most recently in 2024.

OL Asked on 7 of the last 10 Ordinary Level papers, most recently in 2026. most years

June 2027 is the first exam on the new Business course. These come from the 2016–2026 papers, so read them as a guide.

Multinational companies, Higher Level(6 marks)

Quick ones on Multinational companies.

(a)A company with operations in many countries is a…
  1. Sole trader business (one owner)
  2. Multinational company
  3. Co-operative society
(b)One reason non-EU firms set up in Ireland is to sell into the EU without…
  1. Following EU law
  2. Paying any tax
  3. Paying EU tariffs
(c)Human capital, a key reason FDI comes to Ireland, means…
  1. The skills and knowledge of the workforce
  2. The number of office buildings
  3. The cash in company bank accounts
Show the answers

(a) Multinational company

(b) Paying EU tariffs

(c) The skills and knowledge of the workforce

Your turn: Higher Level questions on Multinational companies.

Higher Level

Asked on 5 of the last 10 Higher Level papers, most recently in 2024.

Every paper, year by year

YearWhere it came up
2026Not asked
2025Not asked
2024Section 3 Q3
2023Section 3 Q3
2022Not asked
2021Section 1 Q11
2019Not asked
2018Section 3 Q3
2017Not asked
2016Section 3 Q3

Links open the State Examinations Commission’s paper for that year.

More Multinational companies questions

Multinational companies, 2 marks

Which is a challenge of FDI for Ireland?

  1. More jobs in regional areas outside Dublin
  2. Transfer of new technology to Irish firms
  3. Heavy reliance on a few firms for corporation tax
Show the answer

Heavy reliance on a few firms for corporation tax

A large share of corporation tax comes from a small number of multinationals. If some leave or profits fall, tax receipts could drop sharply.

Multinational companies, 3 marks

Since 2024, large multinational groups (revenue over €750m) pay Irish corporation tax at a minimum of…

  1. 25%
  2. 15%
  3. 12.5%
Show the answer

15%

Under the OECD global minimum tax (Pillar Two), large groups pay at least 15%. Most smaller Irish trading companies still pay 12.5%.

Multinational companies, 2 marks

Which is an opportunity FDI brings for research in Ireland?

  1. Multinationals funding R&D and working with Irish universities
  2. Higher import tariffs on scientific research equipment
  3. Fewer graduates needed in science and engineering
Show the answer

Multinationals funding R&D and working with Irish universities

Many multinationals run research centres here and partner with universities, which spreads skills and innovation to Irish firms.

Ordinary Level

Asked on 7 of the last 10 Ordinary Level papers, most recently in 2026. most years

Every paper, year by year

YearWhere it came up
2026Section 2 Q3
2025Section 2 Q3
2024Not asked
2023Section 2 Q2
2022Not asked
2021Section 2 Q3
2019Section 2 Q2
2018Section 2 Q2, Section 1 Q10
2017Not asked
2016Section 2 Q2

Links open the State Examinations Commission’s paper for that year.

More Multinational companies questions

Multinational companies, 2 marks

A multinational company (MNC) is a company that…

  1. Sells its goods only in its home country, through its own shops
  2. Is owned and run by the Irish Government through a State agency
  3. Has its head office in one country and operates in several other countries
Show the answer

Has its head office in one country and operates in several other countries

Apple is an example. Its head office is in the USA and it has operations in many countries, including its European headquarters in Cork.

Multinational companies, 2 marks

Which of these is a foreign multinational with a large plant in Ireland?

  1. A local credit union
  2. Intel
  3. An Post
Show the answer

Intel

Intel, a US company, makes computer chips at its plant in Leixlip, Co. Kildare. An Post is owned by the Irish State.

Multinational companies, 3 marks

Which of these is an Irish-owned multinational?

  1. Kerry Group
  2. Google
  3. Pfizer
Show the answer

Kerry Group

Kerry Group started in Co. Kerry and now operates in many countries. Google and Pfizer are US multinationals with large bases in Ireland.

Other Business topics

All of Leaving Cert Business