Limerick is the third largest city in Ireland, with an area of 51.3 square kilometers and a population of about 100,000. Located in the core area of the Shannon Economic Zone on the west coast of Ireland, it boasts a superior geographical location and serves as an important transit station in Europe and the Middle East. Corporate tax rate is as low as 12.5% in the Shannon Economic Zone, making it one of the areas with the lowest corporate tax rates in European Union and the OECD.