Posts by Prof Jim Stewart

James 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 real reasons Ireland is against a 15% minimum corporate tax rate

Jim Stewart 23/07/2021

This article first appeared on Euronews on 16 July 2021 A total of 131 countries representing more than 90% of global GDP are celebrating a landmark deal to overhaul the global tax system and increase their revenues to finance the costly post-coronavirus recovery. From Argentina to Japan, from Canada to Turkey, developed and developing …



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 …

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, …

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