Tagged with: corporationtax


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, Ireland has attracted large inflows of FDI, and is the European headquarters for many US digital-based firms, such as Facebook and Google. The paper argues that a tax-based industrial policy has become …



Ireland needs to upset the Apple cart on corporate tax

David Jacobson 26/10/2018

Ireland has been subject to a great deal of international criticism about its corporate tax regime. While Irish people might feel defensive about …

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 …

Researching Ireland and the MNEs

David Jacobson 08/02/2017

The recent announcement that HP Inc is to shed almost 500 jobs as it closes its global print usiness in Kildare is a stark reminder of the role that …

If Apple won’t pay tax what hope is there for civilisation?

Paul Sweeney 04/02/2017

Multinationals owe responsibility to a wider group than their shareholders. As the Apple tax case moves towards the European Union courts, €13 …

Categories

Contributors

James Stewart

Dr James Stewart is Adjunct Associate Professor at Trinity College Dublin. His research …

Rory Hearne

Rory Hearne is a postdoctoral researcher in the Maynooth University Social Sciences …

Sinead Pembroke

Dr Sinéad Pembroke is a research fellow at the School of Nursing and Midwifery Trinity …