Browsing Accountancy & Finance (Scholarly Articles) by Author "Mulligan, Emer"

Now showing items 1-5 of 5

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

      Robbins, Geraldine; Mulligan, Emer; Keenan, Fiona (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 ...

    • Gender and proposed Auto-enrolment in the Republic of Ireland: Lessons from the UK 

      Foster, Liam; Wijeratne, Dinali; Mulligan, Emer (Wiley, 2020-06-18)
      The introduction of “soft” compulsion in the form of Auto‐enrolment into non‐state pensions has been seen as a key policy response to the challenges presented by an ageing population and concerns about under‐saving for ...

    • Ireland's introduction of transfer pricing: a new institutional theory perspective 

      Collins, Tom; Mulligan, Emer (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 ...

    • Tax and performance measurement: an inside story 

      Mulligan, Emer; Oates, Lynne (EmeraldInsight, 2016)
      Against the background of increasing regulation and spotlight on the tax position of MNEs, this study explores the relationship between tax and performance measurement. The paper is informed by a series of in-depth ...

    • Tax professionals at work in Silicon Valley 

      Mulligan, Emer; Oats, Lynne (Elsevier, 2015-10-21)
      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 ...