Category: Taxation
Is Ireland a Tax Haven?
James Stewart 05/04/2019
For several years various government ministers have stated ‘Ireland is not a Tax Haven’ and the ‘Double - Irish has ended’. Both of these statements are subject to dispute. A recent report from the European Parliament (2019, par. 330) identifies Ireland and four other member states Cyprus,Luxembourg, Malta and the Netherlands as tax …
Corporate tax policy in Ireland
James Stewart 12/03/2019
Tax incentives to attract foreign direct investment (FDI) have been the main tool of industrial policy in Ireland for over 50 years. As a result, …
A digital tax is coming
13/11/2018
The EU proposal to introduce a form of digital services tax (DST), that is, a tax on the sales revenues of firms whose main activities are in the …
Ireland and EU Corporate Tax Reform: Part II
James Stewart 13/05/2018
Ireland and EU Corporate Tax Reform: The Sovereignty Argument. As noted in a previous blog, the Irish Governments maintains that tax reform …
Ireland and EU Corporate Tax Reform
James Stewart 03/05/2018
Corporate tax reform is a key objective of EU policy. Examples include proposals for a harmonized corporate tax system (Common Corporate Tax Base …
Towards a fair and efficient tax regime
Robert Sweeney 20/04/2018
Successive EU treaties on the one hand, and the ability of the ECB to pull the rug from under naughty nations on the other, implies that the level …
Time for Ireland to Act Honourably on Corporation Tax
Proinnsias Breathnach 22/02/2018
This is a reproduction of an article published previously on the Ireland After NAMA blog site. The recent World Economic Forum at Davos brought …
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Contributors
Sinead Pembroke
Dr Sinéad Pembroke is a research fellow at the School of Nursing and Midwifery Trinity …
Michelle Maher
Dr Michelle Maher completed her PhD on the Irish pension system in 2016 at Maynooth …
Paul Sweeney
Paul Sweeney is former Chief Economist of the Irish Congress of Trade Unions. He is a …