Legal anomalies underline the North’s political shortcomings
In the assembly’s absence, laws have diverged between the North and Britain – and some of the differences are not trivial
Students of the Irish tax system from overseas are often intrigued by how tightly it is integrated with business behaviours. For example, Revenue verifies on request that a taxpayer’s affairs as captured on their records are up to date. This online system of tax clearance is by no means a feature in other countries, yet many Irish businesses cannot obtain the licences they require, or are barred from competing for contracts, if they are unable to produce a tax clearance certificate.
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