Categories

Category: Taxation

A new world order in corporate tax?

19/07/2013

The long-awaited OECD Action Plan on Base Erosion and Profit-Shifting (BEPS) has been released this morning, in time for the G20 meeting in Moscow. …

Tax transparency: a step change or climate change?

18/06/2013

The OECD has another new report out today on tax transparency, this time to tie in to the G8 meeting in Enniskillen. Formally, this report was …

International tax avoidance - an update

05/06/2013

In advance of the G8, it might be useful to update what’s happening with the main international movers on the question of international tax …

Optimal taxation of top incomes

Tom McDonnell 16/04/2013

Tom McDonnell: You can find an interesting paper on optimal top marginal tax rates here. The authors find that the optimal top marginal tax rate …

Drivers of progressive tax

12/03/2013

A recent OECD report olooks at the progressivity of income tax systems in their 34 member countries. A progressive tax is often simply defined as one …

Multinational tax avoidance and international responses (1 of 2)

11/02/2013

Ahead of tomorrow’s release by the OECD of what promises to be an interesting report on their plans to address multinational tax avoidance, this …

The effect of marginal tax rates

17/12/2012

It has sometimes been suggested that marginal tax rates in Ireland are too high, and that raising them would harm growth. They may affect the …

Clamping Down on Tax Injustice—Sharing the Price of Austerity

Daragh McCarthy 03/12/2012

Daragh McCarthy: On Wednesday, the EU’s tax commissioner will outline a set of proposals aimed at reducing the level of tax evasion and aggressive …

Ireland – caught in the low corporate tax trap?

Aoife Ní Lochlainn, Daragh McCarthy 20/11/2012

Daragh McCarthy and Aoife Ní Lochlainn: In the wake of the Public Accounts Committee in the UK interrogating a trio of multinational executives on …

Newsletter Sign Up