Category: Taxation
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 digital sector, has attracted a lot of attention. This note will first explain some key issues raised in relation to the introduction of a DST at European level. A discussion of the growth of unilateral …
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 …
The EU cannot stop us investing the proceeds of the sale of AIB
Paul Sweeney 02/06/2017
The Government is trying to shut down the debate over what should be done with the proceeds of selling AIB. It blames the EU’s Stability and Growth …
Time to Break Up the Monopolies
Paul Sweeney 26/05/2017
A major reform which helped saved capitalism from collapse was regular decisions to break-up trusts or large companies. The 1890 Sherman Antitrust …
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Contributors
Robert Sweeney
Robert Sweeney is a policy analyst at TASC and focuses on issues surrounding Irish …
James Stewart
Dr James Stewart is Adjunct Associate Professor at Trinity College Dublin. His research …
Michelle Maher
Dr Michelle Maher completed her PhD on the Irish pension system in 2016 at Maynooth …