| Semi-state utilities to go to market |
Issue: 06 / 2002 |
| Both Bord Gais and the ESB are likely to raise funds in bond issues later this year in order to upgrade the gas and electricity supply networks. |
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| Shift toward defined schemes slower than expected |
Issue: 06 / 2002 |
| Almost 70 per cent of major pension schemes in Ireland remain defined benefit, which guarantee a pension linked to employees‚ final salaries, despite fears that there would be a significant move to cheaper defined contribution schemes, which offer no pension guarantees, a new report by the Irish Association of Pension Funds (IAPF) has found. |
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| Standards priority for new Government |
Issue: 06 / 2002 |
| An extensive consultation process on future policy in relation to accounting standards in Ireland must be a high priority for the T?naiste and Minister for Enterprise, Trade and Employment, Mary Harney says Brian Walsh, chief executive of the Institute of Chartered Accountants in Ireland (ICAI) who is urging the Tanaiste to start the debate on regulation of the accounting industry in Ireland. |
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| Surcharge |
Issue: 06 / 2002 |
| Ireland’s brave new 12.5 per cent corporation tax rate distracts attention from an effective tax rate of 40 per cent on certain passive income and an effective tax of 19 per cent on professional income of a company. It does not have to be that way. |
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| Tax and the programme for government |
Issue: 06 / 2002 |
| One advantage of not having an absolute D?il majority is that you need not, because you cannot, deliver on all your election manifesto promises. So let’s see how the two manifestos of the coalition parties translate into a programme for government in the taxation area. |
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| The changing face of the accountancy industry |
Issue: 06 / 2002 |
| Based on the experiences of the past 15 years, Anthuan Xavier says that the next fifteen is bound to be full of upheaval and further consolidation. |
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| The changing landscape of stockbroking in Ireland |
Issue: 06 / 2002 |
| Tony Garry compares the Irish stockbroking market fifteen years ago with the present one and finds that the changes have been dramatic both in the number of stockbroking firms in operation and the ownership of the firms. |
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| The future of financial services in Ireland |
Issue: 06 / 2002 |
| Can Ireland learn to manage its public finances in order to be successful through the full economic development cycle? Can AIB and Bank of Ireland maintain their independence in the face of continued takeover and merger threats? Michael Buckley, head of Ireland's largest bank, AIB, responds. |
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| Top deals of the past 15 years |
Issue: 06 / 2002 |
| Bryan Evans looks at the differences between the top deals of 1987 and 2002 and says that the growth in corporate finance activity has led to the development of an advisory infrastructure in Dublin, which equals or surpasses that of most international financial centres. |
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| Trend towards consolidation has vastly changed the composition of insurance market |
Issue: 06 / 2002 |
| Over the past 15 years, the domestic insurance landscape has changed significantly with the collapse of the Independent insurance company,
Generali’s departure from the Irish market and a wave of M&A ac tivity that now sees almost 75 per cent of the Irish market controlled by the five top players, writes Ian Stuart in this review and outlook of the insurance sector. |
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| A practical approach to using derivatives: Part I |
Issue: 05 / 2002 |
| In the first of a two part series on the derivatives market Paul McEnroe looks at common derivatives and where and how they are traded. |
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| A tax c?ad m?le f?ilte |
Issue: 05 / 2002 |
| Ireland and the UK are amongst the very small group of countries that operate an unusual basis of taxation known as ‘remittance basis’. This taxes income and gains in certain circumstances, not on the amount of such income and gains which arise, but rather on the amount brought into the State out of such income or gains in a tax year. The UK Labour Party have long been suspected of hostility to this basis of taxation. Latest indications are that it has survived the most recent threat. |
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| Can Bank of Ireland handle an AIB mega merger? |
Issue: 05 / 2002 |
| Damian Ringwood examines the consequences a merger of Ireland's two largest banks would have, and debunks some of the myths that surround such a merger. |
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| Demergers |
Issue: 05 / 2002 |
| Indigenous Irish business is largely owner managed. When such a business passes to a new generation it may become necessary to split it amongst family members. The taxation treatment of such a split is confused in an unnecessary way and needs reform. A clear-cut policy on the treatment of demergers needs to be worked out. |
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| ECB expected to raise rates in Q4 |
Issue: 05 / 2002 |
| Each month, the Finance Markets Panel, which consists of leading Irish market participants and analysts, provide views on key financial markets, covering currencies, equities and the gilt markets. |
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