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 ...

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 ...

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? AbstractThe Revenue Online Service (ROS) is one of the first e-government initiatives introduced in Ireland. The primary purpose of ...

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: ...

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, ...

This article reviews the state of Irish industrial relations in light of the current economic crisis. It argues that social partnership, paradoxically, was rooted in the continuation of a tradition of permissive voluntarism ...

In this paper we adapt the CAPRI model to facilitate an analysis of CAP reform on agriculture in Ireland's NUTS 3 regions. We make assumptions about how the Luxembourg Agreement will be implemented in the Member States ...

In this paper, we compare many of the widely available estimated global benefits of abatement with the costs to Irish agriculture, as estimated by the CAPRI model. We apply the model to Ireland only, in a simple comparative ...

Subsidies in the world's fishing industry have long been considered to have harmful effects on fish stocks. The fishing industry has suffered from overcapacity for many years, and subsidies encourage investment, leading ...