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Water Wars in Ireland
new masses: ireland and armenia In this number, nlr’s ‘New Masses, New Media’ series examines the character of the recent protests in Armenia and Ireland, both sparked by price hikes for basic goods: electricity in one case, water in the other. Comparable in population—4.5m and 3m, respectively—Ireland as a whole is three times the size of Armenia. Historically, both have been shaped by their location between two imperial powers: Britain and America, Turkey and Russia. If there is an eerie parallel in the numbers estimated to have perished in the Irish Famine and the Armenian Genocide—between 800,000 and a million—the deliberately exterminationist policies of the Young Turks are of a different order of political and moral malignity to the laissez-faire arrogance of English colonialism. A mark of these dark pasts, in both cases the diaspora significantly outweighs the domestic population. In recent times, both countries have figured on the margin of larger economic unions, the eu and cis; as a result, their trajectories in the 1990s were diametrically opposed. Armenia had been a high-end industrial hub within the Soviet Union, specializing in machine goods and electronic products. Already hit by the 1988 earthquake, its economy suffered one of the sharpest contractions of the former ussr as industrial disruption was exacerbated by war and blockade. From $2.25bn in 1990, Armenian gdp dropped to $1.2bn in 1993; it did not recover to its Soviet-era level until 2002. By that time, the population had fallen by 15 per cent, from 3.54m in 1990 to barely 3m; by 2013 it was down to 2.97m. -
British Royal Banners 1199–Present
British Royal Banners 1199 – Present Geoff Parsons & Michael Faul Abstract The presentation begins with the (accepted) date of 1199, the death of King Richard I, the first king known to have used the three gold lions on red. It continues to show how King Edward III added the French Royal Arms, consequent to his claim to the French throne. There is then the change from “France Ancient” to “France Modern” by King Henry IV in 1405, which set the pattern of the arms and the standard for the next 198 years. The story then proceeds to show how, over the ensuing 234 years, there were no fewer than six versions of the standard until the adoption of the present pattern in 1837. The presentation includes pictures of all the designs, noting that, in the early stages, the arms appeared more often as a surcoat than a flag. There is also some anecdotal information regarding the various patterns. Anne (1702–1714) Proceedings of the 24th International Congress of Vexillology, Washington, D.C., USA 1–5 August 2011 © 2011 North American Vexillological Association (www.nava.org) 799 British Royal Banners 1199 – Present Figure 1 Introduction The presentation begins with the (accepted) date of 1199, the death of King Richard I, the first king known to have used the three gold lions on red. Although we often refer to these flags as Royal Standards, strictly speaking, they are not standard but heraldic banners which are based on the Coats of Arms of the British Monarchs. Figure 2 William I (1066–1087) The first use of the coats of arms would have been exactly that, worn as surcoats by medieval knights. -
FINANCE Offshore Finance.Pdf
This page intentionally left blank OFFSHORE FINANCE It is estimated that up to 60 per cent of the world’s money may be located oVshore, where half of all financial transactions are said to take place. Meanwhile, there is a perception that secrecy about oVshore is encouraged to obfuscate tax evasion and money laundering. Depending upon the criteria used to identify them, there are between forty and eighty oVshore finance centres spread around the world. The tax rules that apply in these jurisdictions are determined by the jurisdictions themselves and often are more benign than comparative rules that apply in the larger financial centres globally. This gives rise to potential for the development of tax mitigation strategies. McCann provides a detailed analysis of the global oVshore environment, outlining the extent of the information available and how that information might be used in assessing the quality of individual jurisdictions, as well as examining whether some of the perceptions about ‘OVshore’ are valid. He analyses the ongoing work of what have become known as the ‘standard setters’ – including the Financial Stability Forum, the Financial Action Task Force, the International Monetary Fund, the World Bank and the Organization for Economic Co-operation and Development. The book also oVers some suggestions as to what the future might hold for oVshore finance. HILTON Mc CANN was the Acting Chief Executive of the Financial Services Commission, Mauritius. He has held senior positions in the respective regulatory authorities in the Isle of Man, Malta and Mauritius. Having trained as a banker, he began his regulatory career supervising banks in the Isle of Man. -
Where's the Harm in Tax Competition?
View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by University of Limerick Institutional Repository Final Author’s Draft, submitted to Critical Perspectives on Accounting, published in 2005 Where’s the harm in tax competition? Lessons from US multinationals in Ireland Sheila Killian Kemmy Business School, University of Limerick, Ireland Abstract The term “harmful tax competition” has become endemic. It is taken as a tautology that competition among nations for the favors of multinational companies, using their tax systems as bait, is harmful. This is a view held even by those who believe competition to be an inherently good thing in most other areas of business. However, the nature of the harm is rarely analyzed, nor are the parties most harmed identified. This paper attempts to redress the balance. Using the case of technology-based US multinationals located in Ireland, it analyses the benefits and hazards to major stakeholders of tax rules that encourage multinationals to locate part of their operation offshore. I argue that tax competition, even that not considered harmful by the OECD, can damage not only the home country of the emigrating multinational, but also the host country gaining the investment, local communities and the environment. © 2005 Published by Elsevier Ltd. Keywords: Tax competition; Multinational; Double tax treaty; Stakeholders; Nation state; OECD; Ireland; Tax haven; Transfer pricing; Power 1. Introduction Shackelford and Shevlin (2001) , in a comprehensive review of empirical tax research in accounting, reduced the literature so far to three questions: Do taxes matter? If not, why not? If so, how much? The first question is critical. -
1 UNIVERSITY of ESSEX DISSERTATION SCHOOL of LAW LLM/MA IN: International Commercial and Business Law STUDENT's NAME
UNIVERSITY OF ESSEX DISSERTATION SCHOOL OF LAW LLM/MA IN: International Commercial and Business Law STUDENT’S NAME: Despoina Sofokleous SUPERVISORS’S NAME: Dr Marios Koutsias DISSERTATION TITLE Transnational groups and tax avoidance: Is the relevant law in the U.K., USA and in the EU in need of reform? The cases of Google and Apple COMMENTS: (PLEASE WRITE BELOW YOUR COMMENTS) MARK: SIGNATURE: DATE: 1 UNIVERSITY OF ESSEX SCHOOL OF LAW LLM in International Commercial and Business Law 2018-2019 Supervisor: Dr Marios Koutsias DISSERTATION Transnational groups and tax avoidance: Is the relevant law in the U.K., USA and in the EU in need of reform? The cases of Google and Apple Name: Despoina Sofokleous Registration Number (optional): 1807630 Number of Words: 15217 Date Submitted: 11/9/2019 2 TABLE OF CONTENTS ABSTRACT .................................................................................................................................................. 4 INTRODUCTION ........................................................................................................................................ 5 CHAPTER 1: THE CONCEPT OF TAX AND TAX AVOIDANCE ........................................................................ 6 THE CONCEPT OF TAX .................................................................................................................................. 6 Purpose of Tax ........................................................................................................................................ 8 THE CONCEPT -
Dáil Éireann
Vol. 973 Tuesday, No. 2 9 October 2018 DÍOSPÓIREACHTAÍ PARLAIMINTE PARLIAMENTARY DEBATES DÁIL ÉIREANN TUAIRISC OIFIGIÚIL—Neamhcheartaithe (OFFICIAL REPORT—Unrevised) Insert Date Here 09/10/2018A00050Financial Resolutions 2019 � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 108 09/10/2018A00100Budget Statement 2019 � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 108 09/10/2018EEE00100Business of Dáil� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 220 09/10/2018EEE00300Allocation of Time: Motion � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 220 09/10/2018EEE00600Financial Resolutions 2019 � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 221 09/10/2018EEE00700Financial Resolution No� 1: Tobacco Products Tax� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 221 09/10/2018NNN00300Financial Resolution No� 3: Value-Added Tax� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 238 09/10/2018SSS00100Financial Resolution No� 4: General � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 249 DÁIL ÉIREANN Dé Máirt, 9 Deireadh Fómhair 2018 Tuesday, 9 October 2018 Chuaigh an Ceann Comhairle i gceannas ar 1 p�m� Paidir. -
Christmas 2019
Christmas 2019 ECONOMIC OUTLOOK Dr. Constantin Gurdgiev 7 STEPS FOR EMPLOYERS TO STAY ONSIDE WITH THE LAW 3 WAYS TO MOTIVATE YOUR TEAM- WITHOUT STRESSING THEM OUT HOW TO CULTIVATE GRATITUDE, COMPASSION, AND PRIDE ON YOUR TEAM HOW TO STOP OVERTHINKING EVERYTHING 9 THINGS TO DO BEFORE YOU GO TO BED TABLE OF CONTENTS 3 Economic Outlook - Dr. Constantin Gurdgiev 6 3 ways to motivate your team- without stressing them out 9 7 steps for employers to stay onside with the law 12 How to cultivate gratitude, compassion, and pride on your team 14 How to stop overthinking everything 16 9 things to do before you go to bed 18 Business Briefs 19 Meet the team 20 Range of services WELCOME to the Christmas 2019 edition of our newsletter. As always this issue contains a variety of articles which we hope will be of interest to you and your business. If you have any queries please do not hesitate to contact us and one of our highly experienced team will be happy to assist you. Denis Lane & Gary Buchan. Dr. Constantin Gurdgiev THETHE VALUEVALUE OFOF HISTORYHISTORY ANDAND THETHE SHIFTINGSHIFTING WINDSWINDS OFOF PUBLICPUBLIC POLICYPOLICY The philosopher George The writing is on the wall for Ireland: a decade after the end of the Global Financial Crisis, our economy is now back at that pivotal, similar to the 2005-2006, juncture Santayana said that “Those from which further accumulation of policy and regulatory errors will be pushing us to the point of no return. who cannot remember the In recent weeks, the news flow from Ireland has been less than gentle to investors past are condemned to repeat looking for a long-term value in macroeconomic terms. -
ISBN: 978-88-942588-0-6 1 GATES NO FRONTIERS Images and Memories Beyond the War Photo Exhibition Edited by Osservatorio Di Genere
ISBN: 978-88-942588-0-6 1 GATES NO FRONTIERS Images and Memories beyond the War Photo exhibition edited by Osservatorio di Genere This communication reflects only the point of view of the author; the European Commission is not responsible for any possible use of it 2 Index Preface p. 5 Hungary 46 The logo 7 Historical Context: Hungary from 1945 47 The Project “Walls and Integration” 8 Budapest – 1945. View from the Royal Palace 49 Event 1 - Gates No Frontiers 10 (kilátás a Királyi Palotától) Spain 14 1945. The colleagues of Radio Free Europe are 51 1967 - Geneve – Spanish migrants at passport 15 packing balloons full of propaganda material control Hungary– Gerberstrasse, 1982. The image of 53 1977– Barcelona – Gay Pride demonstration 18 the Soviet “bloc”. 1987 – Gijón – working class mobilizations 21 Hungary – 1989. Dismantle of the “Iron Curtain” 55 against industrial dismantlement on the Austrian-Hungarian border (a “vasfügg 2014 – Melilla – golf course next to the fence 24 öny” lebontása a magyar–osztrák határon). with the Moroccan border Chronology 57 Asturias 27 Lithuania 58 Context Sheet: Asturias from 1940 to 1980 28 Historical Context: Lithuania 59 Imprenta 1954 - Pareya en vespa 1965 30 Chronology 65 Dìa de la Cultura 1976 32 Ukraine 66 Xura de bandera 1984 34 Historical Context: Ukraine 67 Germany 36 Kyiv - 1957. Some partecipants in the Congress 69 Ludwigsburg – 9 September, 1962. Charles de 37 of the World Federation of Democratic Youth Gaulle during his visit in Germany Central State Cine-Photo-Phono-Archive of Amsterdam – 10 March, 1966. The (difficult) 39 Ukraine “H.S. -
Sins of the Father by Conor Mc Cabe
Sins of the Father 8693 Sins.indd 1 21/04/2011 12:27 8693 Sins.indd 2 21/04/2011 12:27 Sins of the Father TRACING THE DECISIONS THAT SHAPED THE IRISH ECONOMY Conor MCCabe 8693 Sins.indd 3 21/04/2011 12:27 First published 2011 The History Press Ireland 119 Lower Baggot Street Dublin 2 Ireland www.thehistorypress.ie © Conor McCabe, 2011 The right of Conor McCabe to be identified as the Author of this work has been asserted in accordance with the Copyrights, Designs and Patents Act 1988. All rights reserved. No part of this book may be reprinted or reproduced or utilised in any form or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage or retrieval system, without the permission in writing from the Publishers. British Library Cataloguing in Publication Data. A catalogue record for this book is available from the British Library. isbn 978 1 84588 693 6 Typesetting and origination by The History Press Printed in Great Britain 8693 Sins.indd 4 21/04/2011 12:27 Contents Acknowledgements 7 Introduction 9 1 Housing 13 2 Agriculture 57 3 Industry 87 4 Finance 125 5 From Bank Guarantee to Bailout 153 Conclusion 191 Notes 197 Bibliography 211 Index 217 8693 Sins.indd 5 21/04/2011 12:27 8693 Sins.indd 6 21/04/2011 12:27 Acknowledgements Special thanks to: Donagh Brennan; my nephews Kevin and Jack Cleary; John Cleary; Ronan Colgan and the staff at History Press Ireland; Rudi Deda; Ciarán Finnegan; Daithí Flynn; Colm Hall; Dr. -
Impact of Corporate Governacne & Subsidiary Locations on Tax Haven Utilization of Developed World Multinational Enterprises
Some pages of this thesis may have been removed for copyright restrictions. If you have discovered material in Aston Research Explorer which is unlawful e.g. breaches copyright, (either yours or that of a third party) or any other law, including but not limited to those relating to patent, trademark, confidentiality, data protection, obscenity, defamation, libel, then please read our Takedown policy and contact the service immediately ([email protected]) Impact of Subsidiary Locations & Corporate Governance on Tax Haven Utilization Evidence from Developed World Multinational Enterprises Ali Ahmed Doctor of Philosophy ASTON UNIVERSITY September 2019 ©Ali Ahmed, 2019 Ali asserts his moral right to be identified as the author of this thesis This copy of the thesis has been supplied on condition that anyone who consults it is understood to recognise that its copyright belongs to its author and that no quotation from the thesis and no information derived from it may be published without appropriate permission or acknowledgement. 1 2 Aston University Impact of Subsidiary Locations & Corporate Governance on Tax Haven Utilization Evidence from Developed World Multinational Enterprises Ali Ahmed Doctor of Philosophy 2019 THESIS SUMMARY The objective of this thesis is to provide an empirical contribution to tax haven literature and improve the understanding of firm behaviour relating to tax haven utilization. The thesis sets out to explore 1) the understudied relationship between corporate governance and tax haven utilization and 2) the hitherto unexplained relationship between subsidiary locations of a Multinational Enterprise and tax haven utilization. This work reviews corporate governance and tax avoidance literature and synthesizes a theoretical bridge to explain tax haven utilization as a function of corporate governance. -
Reading the Irish Woman: Studies in Cultural Encounter and Exchange, 1714–1960
Reading the Irish Woman: Studies in Cultural Encounter and Exchange, 1714–1960 Meaney, Reading the Irish Woman.indd 1 15/07/2013 12:33:33 Reappraisals in Irish History Editors Enda Delaney (University of Edinburgh) Maria Luddy (University of Warwick) Reappraisals in Irish History offers new insights into Irish history, society and culture from 1750. Recognising the many methodologies that make up historical research, the series presents innovative and interdisciplinary work that is conceptual and interpretative, and expands and challenges the common understandings of the Irish past. It showcases new and exciting scholarship on subjects such as the history of gender, power, class, the body, landscape, memory and social and cultural change. It also reflects the diversity of Irish historical writing, since it includes titles that are empirically sophisticated together with conceptually driven synoptic studies. 1. Jonathan Jeffrey Wright, The ‘Natural Leaders’ and their World: Politics, Culture and Society in Belfast, c.1801–1832 Meaney, Reading the Irish Woman.indd 2 15/07/2013 12:33:33 Reading the Irish Woman Studies in Cultural Encounter and Exchange, 1714–1960 GerArdiNE MEANEY, MARY O’Dowd AND BerNAdeTTE WHelAN liVerPool UNIVersiTY Press Meaney, Reading the Irish Woman.indd 3 15/07/2013 12:33:33 reading the irish woman First published 2013 by Liverpool University Press 4 Cambridge Street Liverpool L69 7ZU Copyright © 2013 Gerardine Meaney, Mary O’Dowd and Bernadette Whelan The rights of Gerardine Meaney, Mary O’Dowd and Bernadette Whelan to be identified as the authors of this book have been asserted by them in accordance with the Copyright, Designs and Patents Act 1988. -
Supreme Court Annual Report 2020
2020Annual Report Report published by the Supreme Court of Ireland with the support of the Courts Service An tSeirbhís Chúirteanna Courts Service Editors: Sarahrose Murphy, Senior Executive Legal Officer to the Chief Justice Patrick Conboy, Executive Legal Officer to the Chief Justice Case summaries prepared by the following Judicial Assistants: Aislinn McCann Seán Beatty Iseult Browne Senan Crawford Orlaith Cross Katie Cundelan Shane Finn Matthew Hanrahan Cormac Hickey Caoimhe Hunter-Blair Ciara McCarthy Rachael O’Byrne Mary O’Rourke Karl O’Reilly © Supreme Court of Ireland 2020 2020 Annual Report Table of Contents Foreword by the Chief Justice 6 Introduction by the Registrar of the Supreme Court 9 2020 at a glance 11 Part 1 About the Supreme Court of Ireland 15 Branches of Government in Ireland 16 Jurisdiction of the Supreme Court 17 Structure of the Courts of Ireland 19 Timeline of key events in the Supreme Court’s history 20 Seat of the Supreme Court 22 The Supreme Court Courtroom 24 Journey of a typical appeal 26 Members of the Supreme Court 30 The Role of the Chief Justice 35 Retirement and Appointments 39 The Constitution of Ireland 41 Depositary for Acts of the Oireachtas 45 Part 2 The Supreme Court in 2020 46 COVID-19 and the response of the Court 47 Remote hearings 47 Practice Direction SC21 48 Application for Leave panels 48 Statement of Case 48 Clarification request 48 Electronic delivery of judgments 49 Sitting in King’s Inns 49 Statistics 50 Applications for Leave to Appeal 50 Categorisation of Applications for Leave to Appeal