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E-Government in the Irish Revenue: the Revenue On-Line Service (ROS) - a success story?
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 ...
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 ...