The clamour for more equal treatment from childless people only adds to the economic and social reality that allowing children to inherit €400,000 or more tax-free from their parents has no benefits.
Income taxation disincentivises employment, putting more jobs at risk of being replaced by robots – but AI also offers an opportunity to make hiring pay again.
There is a ubiquity to housing shortages across much of the Western world. Tim White, a research fellow at the London School of Economics, outlines the need for deterrence on institutional investors.
Major developers, a cinema mogul, the operator of Croke Park, and everyday farmers are among appellants seeking the removal of sites from the tax net, which came into effect earlier this year.
The timing could hardly be worse to make decisions on the fiscal space or capital commitments. The Government’s big announcements are really just holding positions.
As the threat of sweeping US tariffs looms, Irish exporters and multinationals face an uncertain path. The Government has some big decisions to make.
The initial proposal for the next EU budget includes small but unprecedented direct taxation of large businesses by Brussels.
When directors abuse the trust placed in them, the fallout can be devastating—not just for creditors, employees, or the taxman, but for the public at large.
US firms show no sign of retreating from Ireland as Washington makes the temporary tax advantages introduced by Trump in 2017 permanent. Corporation tax is now set for another record year.
Rather than a decoupling from the fortunes of US multinationals, the volatility reported by the Exchequer last month shows Ireland is more exposed to them than ever.
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