The tax incentive regime is going too far in the States, while the EU has been over-zealous in regulating competition
The British government’s post-Brexit customs proposals, published last week, are little short o...
Focus on the border has deflected attention from the meat of the withdrawal agreement, which British civil servants warn will cause ruinous disruption in a no-deal scenario
The bill designed to curb the worst excesses of bureaucracy which will attend Britain’s withdrawal from the EU is both necessary and surprisingly streamlined
The timing - on the brink of Brexit - of the Department of Finance’s public consultation on anti-transfer pricing tax rules is not ideal
It is crucial for companies with international trade to engage with the OECD, to ensure Irish interests are not hampered
Governments guard PAYE tax jealously – but the British Revenue’s clampdown on a long-running avoidance scheme is so draconian that it has lost political support
A no-deal scenario could crush importers and exporters under an unworkable mountain of paperwork, despite the best efforts of Whitehall civil servants
A no-deal Brexit will inevitably mean border controls on the island of Ireland, but in many cases these could be enforced by self-assessment and advance declarations
Needless and unjustified proposals on tax only feed the sort of antipathy that brought about Brexit
The suspension of government services in the US has nothing to recommend it, except that it forces hard political decisions to be taken
Using the tax system to change people’s behaviour doesn’t always have the desired effect
The looming Apple case is a threat to robust corporation tax policy, but the income tax regime is unlikely to change much in 2019
Most backstops are devised to guard against mishaps, but the Brexit one is a child of mutual suspicion
Almost €1 out of every €5 collected in Ireland in 2018 is paid as corporation tax, but we don’t seem to be very good at forecasting it
