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Ireland's introduction of transfer pricing: a new institutional theory perspective
(Irish Accounting and Finance Association, 2014)
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 ...
Access to Justice under Irish Environmental Impact Assessment Law: Case C-427/07 Commission v Ireland European Court of Justice (Second Chamber), 16 July 2009 [2010] Env LR 8
(SAGE Publications, 2010-05)
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 ...
Was it Author's Rights all the time?: Copyright as a Constitutional Right in Ireland
(Dublin University Law Journal, 2011)
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 Implementation Of Citizen-Centred E-government: a Stakeholder Viewpoint
(2008-09-26)
E-Government provides unprecedented opportunities to improve citize
services and achieve cost efficiencies through process change. As a resul
implementation models have been developed to support the successfu
attainment ...
Ready to go? EU Enlargement and migration potential: lessons for the Czech Republic in the context of Irish migration experience
(National University of Ireland, Galway, 2005)
EU enlargement is hardly can be seen as the major push factor for migration. There are mainly economic factors that influence the migration decisions. Besides it seems that there is a migration potential, unique for every ...
E-Government in the Irish Revenue: the Revenue On-Line Service (ROS) - a success story?
(Wiley, 2015-09-16)
e-Government in the Irish Revenue: The Revenue On-Line Service (ROS) a success story? AbstractThe Revenue Online Service (ROS) is one of the first e-government initiatives introduced in Ireland. The primary purpose of ...
Financial policies and practices of companies listed on the Irish Stock Exchange
(vLex Ireland, 2010-12)
This paper reports the results of a recent comprehensive survey of the chief financial officers of companies listed on the Irish Stock Exchange. The survey focused upon three major areas of financial policy and practice: ...
An expanded definition of environmental information? Minch v Commissioner for Environmental Information [2016] IEHC 91
(SAGE Publications, 2016)
A recent Irish High Court decision has overturned a decision of the Commissioner for Environmental Information not to grant access to a report on broadband networking infrastructure on the grounds that the document sought ...
The judiciary in public debates: the sound of silence?
(Sweet & Maxwell/Round Hall, 2011)
The judiciary's approach to communicating with the public it serves has to change. If it does not--if our voice remains silent in debates on public policy, and we become irrelevant to the process--we have only ourselves to blame.
A Comparison of Wine Purchasing Behaviors in Ireland and California When the Celtic Tiger Roared, American Association of Wine Economics,
(2012)
In 2006 the Irish wine market was growing rapidly along with its Celtic Tiger economy (Euromonitor, 2008). Total wine sales in Ireland more than quadrupled in the seventeen-year span from 1990 to 2007 (Geraghty and Torres, ...