The threat to Ireland's 12.5% rate of Corporation Tax posed by President Obama’s new US administration

 By Dr. Carol Fitzgerald and Dr. Leonard Durac

Introduction

It is universally accepted that Ireland's enviably low corporation tax rates were one of the cornerstones of its economic success in the period 1994-2007. Without these (and other innovative taxation policies) the Celtic Tiger phenomenon simply would not have been feasible. Since 2003, Ireland has taxed all trading company profits at 12.5%, a much lower rate than any of its European counterparts could offer.

BER

From the 1^st of January, 2009, a BER Certificate must be provided by anyone seeking to sell, rent or otherwise dispose of property. Failure to provide a valid BER Certificate may lead to fines but also importantly may cause a delay in closing a particular transaction.

A BER Certificate must be prepared by a registered BER Assessor and a full list of all of those qualified to prepare such Certificates may be accessed through www.sei.ie. Those either selling, renting or otherwise disposing of property should check that the person they are hiring to carry out the assessment is registered with Sustainable Energy Ireland before authorising that person to carry out any assessment.

Employment Law Update: Unfair Redundany Selection, Redundancy Law, Changes to Employees' Salaries

Individual Employment Law advise from Moloney & Associates Solicitors Limerick should be sought when dealing with any employment law query as we tailor our advise to each individual situation and we provide specific advise in relation to Unfair Dismissals, Bullying and Stress in the Workplace, Unfair Redundancy practices and general employment law issues in many other areas.

Employment Law:  Current Issues From Employers: 

Question 1:    

I have experienced a big drop off in business recently and I need to reduce my wage bill.  Can I change my employees’ salaries unilaterally as they all have contracts?