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 Standard for Automatic Exchange of Financial Account Information in Tax Matters Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Download or read book Model Tax Convention on Income and on Capital Condensed Version 2017 written by OECD and published by OECD Publishing. This book was released on 2017-12-18 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...

Download or read book Tax Inequality and Human Rights written by Philip Alston and published by Oxford University Press. This book was released on 2019-04-11 with total page 609 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism's erosion of the social contract threatens to undermine them both.

Download or read book The Political Economy of Adjustment Throughout and Beyond the Eurozone Crisis written by Michele Chang and published by Routledge. This book was released on 2019-08-08 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume focuses on the aftermath of the euro crisis and whether the reforms have brought about lasting changes to the economic and political structures of the crisis countries or if the changes were short-term and easily abandoned post-bailout and post-recovery. Starting with an analysis of the state of euro area governance at the onset of the crisis and the ensuing reforms, the book considers structural conditions as well as those specific to the domestic political economy of most of the countries affected by the crisis, including Greece, Ireland, Portugal, Spain, and Italy. It presents up-to-date and incisive analysis of the aftermath of the crisis and suggests how we can situate it within our understanding of different national growth models in Europe. This book will be of key interest to scholars, students and practitioners interested in the Euro Crisis, Economic and Monetary Union, European Union and European politics and more broadly to Comparative Politics, Political Economy, International Relations, Economics, Finance, Business and Industry.

Download or read book OECD Public Governance Reviews The Irish Government Economic and Evaluation Service Using Evidence Informed Policy Making to Improve Performance written by OECD and published by OECD Publishing. This book was released on 2020-03-26 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents a study of the Irish Government Economic and Evaluation Service (IGEES). The IGEES seeks to improve policy formulation and implementation by providing and building economic and analytical expertise across the Irish civil service.

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 500 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 Imagining Irish Suburbia in Literature and Culture written by Eoghan Smith and published by Springer. This book was released on 2018-12-29 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of critical essays explores the literary and visual cultures of modern Irish suburbia, and the historical, social and aesthetic contexts in which these cultures have emerged. The lived experience and the artistic representation of Irish suburbia have received relatively little scholarly consideration and this multidisciplinary volume redresses this critical deficit. It significantly advances the nascent socio-historical field of Irish suburban studies, while simultaneously disclosing and establishing a history of suburban Irish literary and visual culture. The essays also challenge conventional conceptions of what constitutes the proper domain of Irish writing and art and reveal that, though Irish suburban experience is often conceived of pejoratively by writers and artists, there are also many who register and valorise the imaginative possibilities of Irish suburbia and the meanings of its social and cultural life.

Download or read book Tax Administration 2017 written by Organization for Economic Cooperation and Development and published by Organization for Economic Co-Operation & Development. This book was released on 2017-06 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the series provides internationally comparative data on aspects of tax systems and their administration in 55 advanced and emerging economies. It covers all jurisdictions that were members of the OECD's Forum on Tax Administration (FTA) at the launch of the 2016 tax administration survey. In addition, it includes information on Peru, that became a member of the FTA in March 2017; the non-FTA jurisdictions that are members of the European Union (i.e. Bulgaria, Croatia, Cyprus, Malta, and Romania); as well as Morocco (which increases the reports' geographical coverage).

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 OECD G20 Base Erosion and Profit Shifting Project Country by Country Reporting Compilation of Peer Review Reports Phase 1 Inclusive Framework on BEPS Action 13 written by OECD and published by OECD Publishing. This book was released on 2018-05-23 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This ...

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 The Taxation of Companies 2023 written by Tom Maguire and published by Bloomsbury Publishing. This book was released on 2023-04-07 with total page 2959 pages. Available in PDF, EPUB and Kindle. Book excerpt: This flagship title, also known as "Feeney", provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Written by Tom Maguire, this new edition is updated to the Finance Act 2022. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply new tax reliefs, keeping your client's tax liabilities as low as possible. This title is included in Bloomsbury Professional's Irish Tax online service.

Download or read book Feeney The Taxation of Companies 2019 written by Michael Feeney and published by Bloomsbury Publishing. This book was released on 2019-05-24 with total page 2693 pages. Available in PDF, EPUB and Kindle. Book excerpt: This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Now in its 23rd year of publication, this extremely practical book features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your clients' tax liabilities as low as possible. This new edition has been updated to the Finance Act 2018 and incorporates the many substantive legal changes that have taken place in the last year, including: - The new controlled foreign companies legislation: whereby, for Irish tax purposes, undistributed income of controlled foreign subsidiaries may be attributed to an Irish controlling company of those subsidiaries. - The capital gains tax exit charge legislation, which has been completely re-written and substituted for the existing legislation. - Film relief, which has been extended for another four years, to 31 December 2024, but which has also been extensively amended There have also been numerous legal smaller changes that have been addressed and incorporated into this new edition, such as the technical change in specified tangible assets to the 80% restriction on allowable capital allowances, the extension of accelerated capital allowances to expenditure on energy-efficient equipment, the accelerated capital allowances for equipment and buildings for childcare centres or fitness centres for employee and the extension of relief for start-up companies.

Download or read book Air Transport and Regional Development Case Studies written by Anne Graham and published by Routledge. This book was released on 2020-12-29 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is one of three inter-connected books related to a four-year European Cooperation in Science and Technology (COST) Action established in 2015. The Action, called Air Transport and Regional Development (ATARD), aimed to promote a better understanding of how the air transport related problems of core regions and remote regions should be addressed in order to enhance both economic competitiveness and social cohesion in Europe. This book focuses on case studies in Europe related to air transport and regional development. It is divided into four geographical regions after a general chapter that compares regional air transport connectivity between remote and central areas in Europe. The first region is Northern and Western Northern Europe (case studies related specifically to Norway, Finland, the United Kingdom, and Ireland); the second is Central and Eastern Europe, (Bulgaria, Bosnia and Herzegovina, and Poland); the third is Central Western Europe (Belgium and Switzerland); and finally, the fourth is Southern Europe (Portugal, Spain, and Italy). There is no other single source publication that currently covers this topic area in such a comprehensive manner by considering so many countries. The book aims at becoming a major reference on the topic, drawing from experienced researchers in the field, covering the diverse experience and knowledge of the members of the COST Action. The book will appeal to academics, practitioners, and policymakers who have a particular interest in acquiring detailed comparative knowledge and understanding of air transport and regional development in many different European countries. Together with the other two books (Air Transport and Regional Development Methodologies and Air Transport and Regional Development Policies), it fills a much-needed gap in the literature.

Download or read book The International Air Cargo Industry written by James Nolan and published by Emerald Group Publishing. This book was released on 2022-09-26 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Air Cargo Industry: A Modal Analysis provides an objective “snapshot” of this fascinating industry from the perspective of those who conduct academic research into its expansion and consolidation covering three broad economic areas: costs, demand, and development.

Download or read book Model Tax Convention on Income and on Capital 2017 Full Version written by OECD and published by OECD Publishing. This book was released on 2019-04-25 with total page 2624 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...