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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 ...
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 ...
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: ...
The Implementation Of Citizen-Centred E-government: a Stakeholder Viewpoint
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 ...