Useful Publications

 

Finance

A selection of publications relating to business finance in Ireland.

Financial services

Finance Dublin yearbook and directory. Dublin: financedublin.com.

GURGDIEV, C. (2012) Quarter-century milestone. Irish Director. No 25, Autumn. pp30-33. (Reports on 25 years of the IFSC.)

Taxation

PRICEWATERHOUSECOOPERS. Tax facts. Dublin: PricewaterhouseCoopers.

IDA IRELAND. (2013) Tax guide Ireland. Dublin: IDA Ireland.

IRISH TAXATION INSTITUTE. (2010) Tax guides. Dublin: ITI.

BAKER TILLY RYAN GLENNON. (2012) Tax flash: Budget 2012 update. Dublin: Baker Tilly Ryan Glennon.

PRICEWATERHOUSECOOPERS. (2012) Employment tax update. Dublin: PwC.

ISME. (2009) Guide to revenue audits. Dublin: ISME.

COMMISSION ON TAXATION. (2009) Report 2009. (Prn A9/1203) Dublin: Stationery Office.

COMMITTEE OF PUBLIC ACCOUNTS. (2010) First interim report on the loss of fiduciary taxes arising from abuse of limited liability. Dublin: Dáil Éireann.

EUROPEAN COMMISSION. (2010) Taxation trends in the European Union. Brussels: European Commission.

WORLD BANK GROUP and PRICEWATERHOUSECOOPERS. Paying taxes: the global picture. Washington: World Bank Group and Washington: PricewaterhouseCoopers.

Surveys


KPMG. (2010) Corporate and indirect tax rate survey 2010. Luxembourg: KPMG. 

RED C. (2010) SME tax poll. Dublin: Irish Taxation Institute.

Tax reforms


CALLAN, T., KEANE, C. and Walsh, J. R. (2010) Base-broadening tax reforms. Dublin: ESRI.

POTERBA, J. (2010) The challenge of tax reform and expanding the tax base: Geary Lecture 2009. Economic and Social Review. Vol 41, No 2, Summer. pp133-148.

MCDONNELL, T. (2013) Wealth tax: options for its implementation In the Republic of Ireland. Dublin: Nevin Economic Research Institute.

DEPARTMENT OF FINANCE. (2013) Ireland's international tax strategy. Dublin: Department of Finance.

PRICEWATERHOUSECOOPERS. (2009) Proposed US tax changes – impact for Ireland? Dublin: PricewaterhouseCoopers.

Income tax


REVENUE. Income tax. Limerick: Revenue.

SHERIDAN, M. (2010) Understanding the Pay As You Earn (PAYE) cycle. Dublin: Irish Taxation Institute.

MCAVOY AND ASSOCIATES. (2011) Irish income tax 2011. Dublin: Bloomsbury Professional.

COLLINS, M. L. (2013) Income taxes and income tax options: a context for Budget 2014. Dublin: Nevin Economic Research Institute.

SHERIDAN, M. (2010) A guide to PRSI and health levy. Dublin: Irish Taxation Institute.

SHERIDAN, M. (2010) Understanding changes in personal circumstances. Dublin: Irish Taxation Institute.

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT. (2013) Taxing wages. Paris: OECD.

CALLAN, T., NOLAN, B. and KEANE, C. (2010) Restructuring taxes, levies and social insurance: what role for universal social charge? Dublin: ESRI.

COLLINS, M. L. (2013) Modelling the withdrawal of personal tax credits from high income earners. Dublin: Nevin Economic Research Institute.

International assignments


MCQUESTON, P. (2009) Corporate expatriate tax management: an overview of tax reimbursement policies. People Focus. Vol 7, No 3, Winter. pp20-21.

PRICEWATERHOUSECOOPERS. (2013) Navigating new territory: internationally mobile employees - Ireland: taxation issues and related matters for employers and employees 2013. Dublin: PricewaterhouseCoopers.

PRICEWATERHOUSECOOPERS. International assignment services folios. Charolotte: PricewaterhouseCoopers. (Gives information on the taxation of international assignees in more than 50 countries.)

Corporation tax


PRICEWATERHOUSECOOPERS. (2010) 12.5% tax rate turning. Dublin: PricewaterhouseCoopers.

SWEENEY, P. (2010) Ireland's low corporation tax: the case for tax coordination in the Union. Transfer - European Review of Labour and Research. Vol 16, No 1, Spring. pp55-69.

BARRY, F. (2010) The case against corporation tax harmonisation and tax-base consolidation: a view from Ireland. Transfer - European Review of Labour and Research. Vol 16, No 1, Spring. pp71-80.

CLINE, R., NEUBIG, T. and PHILLIPS, A. (2011) Study on the economic and budgetary impact of the introduction of a common consolidated corporate tax base in the European Union. Washington: Ernst and Young. (Commissioned by the Irish Department of Finance)

Property tax


CALLAN, T., KEANE, C. and WALSH, J. R. (2010) What role for property taxes in Ireland? Economic and Social Review. Vol 41, No 1, Spring. pp87-107.

VAT


REVENUE. (2013) Guide to VAT. Dublin: Revenue.

PRICEWATERHOUSECOOPERS. (2011) Proposed VAT rates for 2012 - impact on your business: a quick guide. Dublin: PwC.

REVENUE. (2011) Rate change – 9% rate on certain goods and services. Dublin: Revenue.

The Budget

DEPARTMENT OF FINANCE. (2013) Budget 2014 documents. Dublin: Department of Finance. (Also includes documents from the 1996-2008, two 2009 and 2010-2013 Budgets.)

REVENUE. Budget Information. Limerick: Revenue.

IRISH TAXATION INSTITUTE. (2011) The Budget. Dublin: Irish Taxation Institute.

CALLAN, T. (ed.) Budget perspectives. Dublin: ESRI.

CITIZENS INFORMATION. (2013) Budget 2014. Dublin: Citizens Information Board.

DEPARTMENT OF SOCIAL PROTECTION. (2013) Budget 2014. Dublin: DSP.

PRICEWATERHOUSECOOPERS. (2013) New grounds for growth? Budget 2014. Dublin: PwC.

IBEC. (2013) Budget 2014: implications for Irish business. Dublin: IBEC.

PRICEWATERHOUSECOOPERS. (2013) Budget 2014: payroll and impact for your business. Dublin: PwC.

DEPARTMENT OF FINANCE. (2013) Budget 2014 factsheets: medical insurance tax relief; home renovation incentive; top slicing tax relief; one person carer tax credit. Dublin: Department of Finance.

IRISH FISCAL ADVISORY COUNCIL. Fiscal assessment report. Dublin: Irish Fiscal Advisory Council. 

BARNES, S. and SMYTH, D. (2013) The government’s balance sheet after the crisis: a comprehensive perspective. Dublin: Irish Fiscal Advisory Council.

IRISH FISCAL ADVISORY COUNCIL. (2012) Strengthening Ireland’s fiscal institutions. Dublin: Irish Fiscal Advisory Council. 

For more information on the Budget, see our section on the topic.

Finance Acts

Finance Act 2013 . (No 8 of 2012) Dublin: Stationery Office.

PRICEWATERHOUSECOOPERS. (2013) Exploring what it means for you: Finance Act 2013. Dublin: PwC.

Finance Act 2012. (No 9 of 2012) Dublin: Stationery Office.

Finance Act (No 3) 2011(No 18 of 2011) Dublin: Stationery Office.

Finance Act (No 2) 2011. (No 8 of 2011) Dublin: Stationery Office.

Finance Act 2011. (No 6 of 2011) Dublin: Stationery Office.

Finance Act 2010. (No 5 of 2010) Dublin: Stationery Office.

Finance Act 2009. (No 12 of 2009) Dublin: Stationery Office.

Finance (No 2) Act 2008. (No 25 of 2008) Dublin: Stationery Office.

Finance Act 2008. (No 3 of 2008) Dublin: Stationery Office. 

Finance (No 2) Act 2007. (No 31 of 2007) Dublin: Stationery Office.

Finance Act 2007. (No 11 of 2007). Dublin: Stationery Office.

Central Bank

Central Bank annual reports from 1998 to 2011.

National Economic Recovery Plan

DEPARTMENT OF THE TAOISEACH. (2008) Building Ireland’s smart economy: a framework for sustainable economic renewal. Dublin: Stationery Office.

IRISH CONGRESS OF TRADE UNIONS. (2009) Building Ireland’s smart economy: a framework for sustainable economic renewal - preliminary observations by the Irish Congress of Trade Unions. Dublin: ICTU.

NATIONAL ECONOMIC AND SOCIAL COUNCIL. (2009) Ireland’s five-part crisis: an integrated national response. Dublin: NESC.

NATIONAL ECONOMIC AND SOCIAL COUNCIL. (2009) Next steps in addressing Ireland’s five-part crisis: combining retrenchment with reform. Dublin: NESC.

NATIONAL COMPETITVENESS COUNCIL. (2009) Getting fit again: the short term priorities for restoring Ireland’s competitiveness. Dublin: Forfás.

IRISH CONGRESS OF TRADE UNIONS. (2009) Ten point plan for a better, fairer way. Dublin: ICTU.

DEPARTMENT OF THE TAOISEACH. (2009) Framework for a pact for stabilisation, social solidarity and economic renewal. Dublin: Stationery Office.

IRISH CONGRESS OF TRADE UNIONS. (2009) There is a better, fairer way: Congress plan for economic recovery. Dublin: ICTU.

SHEEHAN, B. (2009) IBEC national recovery plan would include indefinite pay freeze, abolition of Senate. IRN - Industrial Relations News. No 9, 5 March. p17.

Taoiseach 'without stable finances, there will be no economic recovery', Department of the Taoiseach press release, 3 February 2009

UNITE THE UNION. (2009) Growing the economy: a programme for economic stimulus. Dublin: Unite the Union.

DEPARTMENT OF THE TAOISEACH. (2009) Further measures to support national recovery through social partnership. Dublin: Stationery Office.

IRISH CONGRESS OF TRADE UNIONS. (2010) Shifting the burden: why the government wants to load the cost of the collapse onto the less well off and why their plan will just make things worse. Dublin: ICTU.

For more information, see our section on the negotiations on a National Economic Recovery Plan.

National Recovery Plan 2011-2014

(2010) The national recovery plan 2011-2014. Dublin: Stationery Office.

PRICEWATERHOUSECOOPERS. (2010) National recovery plan 2011-2014: 12.5% corporation tax rate is here to stay. Dublin: PwC.

MAZARS. (2010) National recovery plan 2011-2014. Dublin: Mazars.

Four year plan: national recovery plan 2011-2014, Irish Times, 25 November 2010. (12 page supplement.)

HIGGINS, C. (2010) Cuts in pension relief, pay for new entrants, in government's plan. IRN - Industrial Relations News. No 43, 25 November. pp17-18.

Joint EU/IMF Programme

Government Statement - announcement of joint EU-IMF Programme for Ireland, 28 November 2010

Programme documents including Memoranda of Understanding (MOUs), Council Decisions, European Commission reports, IMF staff reports, legislation relating to the EU agreement and the UK loan agreement

HIGGINS, C. (2010) EU-IMF plan hits pensions, new public servants and minimum wages. IRN - Industrial Relations News. No 44, 2 December. pp18-22.

IRISH CONGRESS OF TRADE UNIONS. (2012) Submission to the EU, ECB and IMF on Ireland’s economy. Dublin: ICTU.

IRISH CONGRESS OF TRADE UNIONS. (2011) Briefing notes for IMF, ECB and EU. Dublin: ICTU.