This article explores the rationale for Ireland’s introduction of transfer pricing legislation in 2010. For most multinational corporations, tax planning involves structuring the business in a way that justifi es the ...

The aim of this project is two-fold: To provide a comprehensive review of the international literature regarding the competencies, skills, and behaviours of effective workplace mediators and To provide an analysis of the ...

Ireland was recently found not to have fully implemented Directive 85/337 on the assessment of the effects of certain public and private projects on the environment (the EIA Directive) and Directive 2003/35 (the Århus ...

If property rights are “the Cinderella of the fundamental rights provisions of the Irish Constitution,” copyright may be its glass slipper, seeking its proper owner. The underlying rationale for copyright in Irish law is ...

The Kennedy Institute Workplace Mediation Research Group (KIWMRG) is a group of academics and mediation practitioners attached to the Kennedy Institute of Conflict Resolution, Maynooth University, Ireland. The ...

This paper analyses a previously unexamined but nonetheless important facet of modern society the nature and impact of the relationship between in-house tax professionals in large multinational organizations, and the ...

This paper applies concepts from bounded rationality theory to develop an integrative model to understand how pension scheme structure and pension scheme communication impact pension participation and contribution rates ...

Certain features amongst some online retailers are atypical of ‘good’ design; the transaction process presents consumers with optional extras that not only slowed the process down, but also stressed and agitated consumers. ...

The manner in which choice is framed influences individuals’ decision-making. This research examines the impact of different decision constructs on decision-making by focusing on the more problematic decision constructs: ...