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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Alicja Bobek

Alicja Bobek has a PhD in Sociology from Trinity College Dublin, an MA in Sociology and …

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 …