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IEA Book Launch with Brian Cowen

IEA Book Launch with Brian Cowen

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About this Event

18 Jul 2007

Joint Institute of European Affairs and Irish Taxation Institute Publication

About the Speech:

On Wednesday 18 July Tánaiste and Minister for Finance, Brian Cowen, T.D., will launch the Institute\'s latest publication Who’s Afraid of the ECJ? – Implications of the European Court of Justice Decisions on Ireland’s Corporation Tax Regime,  which was funded by the Foundation of Fiscal Studies, at the Institute of European Affairs.


This book, written by Rosemary Healy-Rae and  Frank Barry and edited by Donal de Buitléir, examines the potential implications of decisions by the European Court of Justice for Ireland’s corporation tax regime. The purpose of the analysis is to ascertain which, if any, features of the existing Irish corporation tax regime could be found to be incompatible with the EU treaties. In the first part of the book, Rosemary Healy-Rae, a leading legal expert in this area, provides an insightful and detailed analysis of the case-law of the ECJ in respect of corporate tax and draws interesting conclusions, which is complemented in the second part by an economic assessment of the case-law in question and of its implications for business by the distinguished TCD economist, Frank Barry.

About the Speaker:

Brian Cowen was appointed as Tánaiste and re-appointed as Minister for Finance on 14th June, 2007 having first been appointed Minister for Finance in September 2004.  He has served as Minister for Foreign Affairs from January 2000 to September 2004; Minister for Health and Children from June 1997 to January 2000; Minister for Transport, Energy and Communications from January 1993 to December 1994; Minister for Labour from February 1992 to January 1993.  He was first elected to the Dail in a by-election in June 1984 caused by the death of his father, Bernard Cowen.  That was the first time he had contested an election for public office.

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