Posts by Prof Jim Stewart

Prof Jim Stewart
Dr Jim Stewart is Adjunct Associate Professor at Trinity College Dublin. His research interests include Corporate Finance and Taxation, Pension Funds and financial products, Financial Systems and Economic Development.
He is widely published and his titles include Mutuals and Alternative Banking: A Solution to the Financial and Economic Crisis in Ireland (2013), Choosing Your Future: How to Reform Ireland's Pension System (co-author, 2007) and For Richer, For Poorer: An Investigation of the Irish pension system (2005).
The Triggering of Article 16
Jim Stewart 09/02/2021
The word ‘shitstorm’ ("shitschturm") meaning a real mess, is widely used in Germany, for example by the German Chancellor (https://www.theguardian.com/books/booksblog/2013/jul/04/shitstorm). The triggering of Article 16 by the EU on Friday the 29th certainly qualifies as a ‘shitstorm’. (1). It is unlikely to …
The Apple Judgement
Jim Stewart 27/07/2020
The Apple Judgement (1) has been widely acclaimed as a vindication for Ireland, its tax regime and policies towards FDI. Apart from Apple itself, it …
The German Constitutional Court Decision and the ECB
Jim Stewart 25/06/2020
Ireland and other EU countries face many uncertainties relating to outcomes from Covid 19 and Brexit. To these must be added …
Coronavirus, Solidarity and an Emerging Eurozone Crisis
Jim Stewart 10/04/2020
The Coronavirus crisis has become the news. Like the virus, it is spreading from detailed public health analysis and discussion to …
Is Ireland a Tax Haven?
Jim 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 …
Corporate tax policy in Ireland
Jim 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, …
Ireland and EU Corporate Tax Reform: Part II
Jim 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 …
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