This publication brings together two reports prepared by the Committee on Fiscal Affairs. The first, "Thin Capitalisation", examines the implications for taxation of the different reliance by companies on debt and equity financing. The second, "The Taxation of Income Derived from Entertainment,...

This second OECD review of Irelands educational policies reveals the significant progress that has been achieved since the 1960s and highlights current issues and problems, including the consequences of rapid social and economic change. It underlines several constraints that have weighed on the...