Sean Penn will film his next movie in Ireland solely because of the artists’ tax exemption.

This Must be the Place is about a wealthy retired rock star and Penn is believed to have chosen Ireland as the logical place to base his character because of the tax perk.

The script says the former rock star is an American who now lives in Ireland because of the tax exemption for artists, The Sunday Times reports, describing it as a case of “art imitating life”.

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