Browsing College of Business, Public Policy and Law by Subject "Taxation"
Now showing items 1-5 of 5
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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 ... -
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 ... -
Tax and performance measurement: an inside story
(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, transition, and the State: the Case of Russia
(National University of Ireland, Galway, 2001)The article sets out to assess the problems of taxation in Russia in the context of the Russian state, its relationship with the enterprise sector and the transition from plan to market. In this paper, we argue that Russia