International cooperation has not eliminated the use of offshore tax havens, but it has made it more dangerous

Budget 2022 will not be a giveaway, but it won't be an austerity budget either

"Despite the furore over the retirement age, which led to the establishment of the Pensions Commission in the first place, raising the age may be the least politically difficult of all of the possible solutions to managing the burgeoning cost of pension provision," writes Brian Keegan

The automatic granting of a modest tax credit, say in the order of €100 to €200,  would simplify matters for workers and Revenue alike

Brexit has confirmed that international agreements are hard to unravel, and new international agreements are difficult to establish

The North is particularly well suited as a distribution centre for UK goods being sold online to European consumers, and vice versa

That 100% of the LPT collected will stay in the local authority area is significant — in the nature of a local levy to pay for local service

Firms have to secure their assets and comply with reporting obligations while not deterring genuine customers

The policy challenge for government is to provide a supply of affordable homes for those who wish to become owner-occupiers while ensuring  reasonable cost rental accommodation is available for tenants

The current estimate by the campaigning Living Wage Technical Group suggests it should be an additional €2 or so per hour over the current statutory minimum wage of €10.20.