Monthly Archives: October 2014

Originally Published in COLR Letters to the editor here at http://corkonlinelawreview.com/index.php/2014/10/20/musings-on-our-shared-history/ and reproduced with permission It has been much the repetitive mantra of late that Ireland and the UK have a “shared history”. Recent events in Ireland relating to tax … Continue reading →

The Sunday newspapers lit up with news of Bono’s interposition into the debate on Ireland’s tax system. Referring to the current pressure from Europe in an interview with The Observer, Bono appeared defensive of Ireland’s generous tax regime: “Look, Ireland … Continue reading →

The European Commission is certainly not letting up easy on Ireland. In addition to the investigation into Apple’s tax arrangements with the Irish Revenue Commissioners, it was reported last night in the FT that the Commission is now investigating the … Continue reading →

Complexity is an ugly derivative of the tax system. There is even an argument to be made that it goes to the heart of the taxing provisions given that, fundamentally, the majority of items upon which we levy tax are … Continue reading →

The Commission’s letter publishing the reasons for its investigation of Apple’s advance pricing arrangements in Ireland this week (available here: http://ec.europa.eu/competition/state_aid/cases/253200/253200_1582634_87_2.pdf) has spawned much debate in the tax community. Indeed, it comes against the background of some serious activity with … Continue reading →

We need to shift the discourse. Too often taxes are justified or debated on the basis of what one gets out of the tax system. Like the NHS? Pay your taxes. Like good schools? Pay your taxes. Fire-service? Pay your … Continue reading →