Missed opportunities in Finance Bill

Missed opportunities in Finance Bill
Michael Noonan: Ireland has one of the most favourable double taxation agreements ever negotiated with Germany. Photo: Bloomberg

While certain parts of the Finance Bill make sense, there are some startling omissions which can only be seen as missed opportunities, writes Brian Keegan.

On Budget Day, Minister for Finance Michael Noonan prefaced his speech with upbeat statements of intent about how he was going to leverage tax policy to create jobs. Last week, the law which gives effect to the minister's intentions, the Finance Bill, was more or less finalised in the Dáil. But how well does this bill reflect the budget themes Noonan enunciated just a few months ago?

The headline tax-raising measures work fine: Vat...

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