Consolidated Financial Statements 

Do you want to access the full text of articles?

Please see our digital edition archive for the full text of articles.

Alternatively:

If you are a Chartered Accountants Ireland member, please visit the RIS service where Accountancy Ireland is available free of charge via the EBSCO databases.

If you are an Accountancy Ireland subscriber (i.e. you pay each year to receive your copy of Accountancy Ireland) please contact our Subscriptions Department quoting your subscription number and include details of the article you want.

All other users should enquire from their local public or college library about accessing full text Accountancy Ireland articles.


Tax Deharmonisation

Author: Catriona Loughran

Recently, a significant number of large listed companies have announced their intention to abandon the United Kingdom in favour of the Republic of Ireland, while other plcs are publicly considering such a move. In a European economy whree there has been much discussion around tax harmonisation, what has caused this strength of feeling among UK quoted companies and is there a risk that private companies could join the exodus? Peter Burnside and Catrional Loughran explore the issue. For the full text of this article, go to the Digital Editions section of our archive.