Download or read book Irish Tax Reports 2016 written by Maeve Brennan and published by Bloomsbury Publishing. This book was released on 2017-04-14 with total page 870 pages. Available in PDF, EPUB and Kindle. Book excerpt: Irish Tax Reports is the only comprehensive set of reports of Irish tax cases ever published. This unique set brings together all tax cases in Ireland since the foundation of the state. Many previously unreported judgments are included, as are many of the cases stated. Each spring, all new cases from the previous year are published in a bound paperback volume along with new Cumulative Tables and an index. These annual volumes are merged and republished in hardback form, every four to five years, allowing users to maintain and expand their hardback sets. Volumes may also be purchased separately. 1. Contents 2016 This outlines cases and determinations contained in the 2016 volume. 2. Contents 1922–2016 This is a chronological list of all the cases reported, which also shows key words relating to each case and references indicating where the case was previously reported. 3. Cases 2016 These are all the relevant cases since the 2014-15 publication. 4. Cases reported This is an alphabetical list of the cases reported. 5. Cases considered This is an alphabetical list of the cases referred to in judgments or cases cited in the cases reported in full. 6. Statutes considered This table lists, in alphabetical and numerical sequence, the statutory provisions considered by the courts. 7. Destination table (Taxes Consolidation Act 1997) This table enables the reader to trace the present location of legislation between 1967 and 1997. 8. Index This is an alphabetical subject index which sets out the subject matter of each case in the six volumes.

Download or read book Tax Policy Reforms in the OECD 2016 written by OECD and published by OECD Publishing. This book was released on 2016-09-22 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: This first edition of Tax Policy Reforms in the OECD focuses on the tax reforms that were introduced in 2015 and identifies the most significant tax policy reforms as well as common tax policy trends across groups of countries.

Download or read book Irish Tax Reports 2017 written by Mark Tottenham and published by Bloomsbury Publishing. This book was released on 2018-03-30 with total page 933 pages. Available in PDF, EPUB and Kindle. Book excerpt: Irish Tax Reports is the only comprehensive set of reports of Irish tax cases published. This unique set brings together all the important tax cases in Ireland since the foundation of the State. This book is updated to contained the 2017 tax cases and, as with previous editions of this book, it also serves as a cumulative tables and index volume for the six volumes of Irish Tax Reports. A chronological list of the cases, from 1922-2017, is provided along with key words relating to each case and the references indicating where the case was previously reported. Many previously unreported judgments are included, as are many of the cases stated. Each spring, all new cases from the previous year are published in a bound paperback volume along with a case summary, updated cumulative tables and an index. These annual volumes are merged and republished in hardback form, every four to five years, allowing users to maintain and expand their hardback sets. Volumes may also be purchased separately. The tables and this index should ensure that the required cases are easily and quickly located.

Download or read book Taxation Politics and Protest in Ireland 1662 2016 written by Douglas Kanter and published by Springer. This book was released on 2019-01-10 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the politics of taxation in Ireland between the seventeenth and twenty-first centuries. Combining political, economic, and policy history, it contributes to a growing interdisciplinary literature on public finance, while also providing context for the ongoing debate on taxation and austerity in post-Celtic Tiger Ireland. Taxation, Politics, and Protest in Ireland illuminates a neglected aspect of Irish history, and will be of interest to scholars, policymakers, and members of the public who wish to understand a subject that is central to the modern Irish experience.

Download or read book Ireland written by International Monetary Fund. Monetary and Capital Markets Department and published by International Monetary Fund. This book was released on 2022-07-07 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ireland has considerably strengthened financial sector regulation and supervision since the 2016 FSAP, aided by the ECB/SSM, and is working with European and international regulators to strengthen oversight of the large market-based finance (MBF) sector. This strengthening is evidenced by a successful navigation through the challenges of Brexit and the pandemic. Despite global headwinds, Ireland is exiting the pandemic with strong economic growth and a highly capitalized and liquid banking system. The financial system has grown rapidly and in complexity, especially after Brexit, and Ireland has become a European base for large financial groups. The MBF sector has grown to the second largest in Europe, with global interlinkages.

Download or read book Transfer Pricing Documentation and Country by country Reporting Action 13 2015 Final Report written by OCDE, and published by OCDE. This book was released on 2015 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach and will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports

Download or read book OECD Economic Surveys Ireland 2018 written by OECD and published by OECD Publishing. This book was released on 2018-03-08 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Living standards are high in Ireland, with recent improvements underpinned by the strongest post-crisis output recovery in the OECD. The economy is projected to continue expanding over the next two years, albeit at a more sustainable pace and amid heightened economic uncertainty ...

Download or read book OECD Studies on SMEs and Entrepreneurship SME and Entrepreneurship Policy in Ireland written by OECD and published by OECD Publishing. This book was released on 2019-10-31 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents the findings of an OECD review of SME and entrepreneurship policy in Ireland. It assesses the challenges for SME and entrepreneurship development and offers recommendations for future policy.

Download or read book Taxing Wages 2004 written by OECD and published by OECD Publishing. This book was released on 2005-03-11 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing Wages provides unique information on income tax paid and social security contributions levied on an average worker and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers ...

Download or read book Ireland written by International Monetary Fund. European Dept. and published by International Monetary Fund. This book was released on 2017-06-26 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Selected Issues paper provides an overview of income distribution and the welfare system in Ireland, with a focus on the crisis and postcrisis periods. Ireland’s flexible economy and strong social safety net helped mitigate the adverse effects of the property-driven crisis. Although economic conditions are improving rapidly, lifting employment, ongoing efforts are needed to address the lingering impact on those hardest hit, including the long-term unemployed and unemployed youth. Consistent efforts are needed to support sustainable and inclusive growth and meet ambitious social targets, including the reduction of consistent poverty to 2 percent by 2020.

Download or read book Consumption Tax Trends 2016 VAT GST and excise rates trends and policy issues written by OECD and published by OECD Publishing. This book was released on 2016-11-30 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Download or read book OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Ireland Stage 2 Inclusive Framework on BEPS Action 14 written by OECD and published by OECD Publishing. This book was released on 2021-04-15 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Ireland.

Download or read book The Global Encyclopaedia of Informality Volume 3 written by Alena Ledeneva and published by UCL Press. This book was released on 2024-02-26 with total page 669 pages. Available in PDF, EPUB and Kindle. Book excerpt: For a post-human hitchhiker, human life – with its anxiety, ageing, illness and constant need for problem-solving – may look unviable. Yet, for humans, the life struggle is softened by human touch, human emotion and human cooperation. The Global Encyclopaedia of Informality, Volume 3 continues the journey of the two previous volumes into the world’s open secrets, unwritten rules and hidden practices. It focuses on issues of emotional ambivalence and pressures of the digital age. The informal practices presented in this volume demonstrate the urgency of alleviating tensions between continuity and all-too-rapid change and the need to tackle the central problem of modern societies – uncertainty. The volume takes a reader on a ‘biographical’ journey through elusive, taken-for-granted or banal ways of getting things done from over 70 countries and world regions. It offers innovative understanding of the significance of fringes, and challenges the assumption that informality is associated exclusively with poverty, underdevelopment, the Global South, oppressive regimes or the former socialist countries of Eastern Europe and Central Asia. It also maps the patterns of informality around the globe; identifies specific informal practices in a context-sensitive way; and documents their ambivalent impact on people engaged in problem-solving, on societies in which these problems arise, and on humanity overall. Praise for The Global Encyclopaedia of Informality, Volume 3 ‘This book tells a story of human cooperation. It is not the narrative you’ll find in books teaching you how to solve problems. It is an assemblage of something much more endemic, fundamentally human, and much more pervasive than we tend to think of informality. It involves money and power, but also the alternative currencies of gaining advantage or gaming the system.’ Bruce Schneier, author of A Hacker's Mind ‘Alena Ledeneva’s latest database of rule bending is a goldmine for documentary makers and storytellers. Entries from 70 countries, covering a human lifespan from Chinese “anchor babies” to funeral feasts in Azerbaijan, offer remarkable insights into the way the world really works.’ Lucy Ash, journalist

Download or read book Tax Policy Leverage and Macroeconomic Stability written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2016-12-10 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Ireland 2017 Second Round Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2017-08-21 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Ireland.

Download or read book ISORA 2016 written by William Joseph Crandall and published by International Monetary Fund. This book was released on 2019-03-08 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax administrations from around the world that provided data.

Download or read book OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Ireland Stage 1 Inclusive Framework on BEPS Action 14 written by OECD and published by OECD Publishing. This book was released on 2018-08-30 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to ...