JamesPCross

The Common Consolidated Corporate Tax Base: the end of exclusive taxation competency?

By Joshua Kieran-Glennon The Common Consolidated Corporate Tax Base (CCCTB) is an EU policy aimed at harmonising the collection of corporation tax in all Member States. It targets low tax jurisdictions like Ireland, and seeks to prevent multinational corporations from allocating their profits to offices or subsidiaries located in those jurisdictions, taxing them instead atContinue reading “The Common Consolidated Corporate Tax Base: the end of exclusive taxation competency?”

The development of EU counter-terrorism policy as a result of critical junctures: has it created a volatile long-term policy lacking effectiveness?

by Hannah Daly The terror attacks on mainland Europe over the last few years have brought closer attention and criticism to the EU’s current policy on counter-terrorism. The inconclusive policy lacks coherence due to the fact that it is sprawled out amongst a variety of different policy areas with multiple action plans and strategies drawnContinue reading “The development of EU counter-terrorism policy as a result of critical junctures: has it created a volatile long-term policy lacking effectiveness?”

Ireland and Permanent Structured Cooperation (PESCO) in EU Security and Defence

Over the last year Federica Mogherini, the European Union’s foreign policy chief, has been working with member states on a package of measures designed to deepen EU cooperation in security and defence. This has come in response to a number of developments: the threat of state-sponsored hybrid warfare and the undermining of democratic processes,Continue reading “Ireland and Permanent Structured Cooperation (PESCO) in EU Security and Defence”

Ireland’s European Security and Defence Questions

While everyone is (understandably) focused on Brexit, there is much more going on in Brussels that needs attention. Near the top of that list has to be plans for closer EU security and defence cooperation. Big decisions are due before December and – as of yet – the arguments have not had much of anContinue reading “Ireland’s European Security and Defence Questions”

The EU Global Strategy and Academia – new avenues for cooperation

On 12 June 2017, I was invited, along with about 70 other academics, foreign and security policy experts, think tank staff and policy makers to a ‘high level’ Jean Monnet thematic seminar on the “EU’s Global Strategy – From Vision to Action”. This was organised by the EU Commission’s DG Education and Culture and theContinue reading “The EU Global Strategy and Academia – new avenues for cooperation”

The State of EU Foreign Policy Scholarship

EU foreign policy scholarship has made an undoubted contribution to our understanding of politics at the global level. First, it has added to our understanding of what EU membership means for member states. The complex and reciprocal relationship between national political systems and a developing European-level polity poses many challenging questions to comparative politics andContinue reading “The State of EU Foreign Policy Scholarship”

Are young people turning away from democracy?

Richard O’Neill is a UCD Master of Public Policy student. Here he questions recent claims about the rise of anti-democratic sentiment among millennials, but warns that there is no room for complacency in the defence of democratic values. Millennials get a bad rap. In the last year we’ve been blamed for ruining the American wine industry,Continue reading “Are young people turning away from democracy?”

Public Integrity and Trust in Europe

Marie-Therese Culligan is a UCD Master of Public Policy student. Here she assesses the report on Public Integrity and Trust in Europe, prepared by the European Research Centre for Anti-Corruption and State-Building (ERCAS), Hertie School of Governance, Berlin 2015. Principal Investigator: Prof. Alina Mungiu-Pippidi. This report was commissioned by the European Commission during the Dutch Presidency of the EU in the first half ofContinue reading “Public Integrity and Trust in Europe”

Information is power: tackling corporate tax avoidance

Michael McCarthy Flynn is a UCD Master of Public Policy student. He points out the significant advantages corporate interests currently enjoy in shielding income from effective taxation in any jurisdiction, and the key role of effective international coordination of tax policy not only in securing tax justice but in addressing poverty and meeting global development goadls/ Corporate taxContinue reading “Information is power: tackling corporate tax avoidance”