Michael Noonan: unlikely to agree with recent criticism of Ireland in the New York Times for displaying an apparent lack of interest in corporate tax reform. Photograph: Alan Betson

An astonishing number of US firms are incorporated in Delaware, despite having no business there. Why?

“The Common Travel Area (CTA) is utterly inconsistent: it means no queues and no passport controls when we travel to Heathrow and Gatwick, but usually involves queues and always a passport check when travelling through Dublin Airport.” Photograph:  Steve Parsons/PA Wire

Initiatives like the Common Travel Area agreement with the UK must make it easier to travel and do business

 Anyone who earns €70,000 or more (or who merely aspires one day to earn that much) is on their own. Photo: Bloomberg
Plucking the SME goose

Those who are self-employed or earning in excess of €70,000 are on their own

Minister for Finance Michael Noonan: As some of the power has seeped back to Dublin, the transition has elicited another form of instability: narrow sectional interests flex their muscles for the first time in what seems an age

Noonan should abandon hoopla and tell it like it is

Apple’s effective tax rate, properly measured, is 26 per cent rather than the 52 per cent for PAYE workers. Photograph: Andrey Rudakov/Bloomberg

Ireland reveals its antipathy towards small business via the tax system

A tax protest march in the early 1980s. The debate still rages.

Partisan lobbying now dominates all discussion

The “Dragons’ Den” approach to SME financing does have a few lessons for the real world. Photograph: Brenda Fitzsimons / IRISH TIMES

Without growth of SMEs, we will never get any serious jobs growth

An Apple iPhone 6. “The idea that we can weigh Google’s or Apple’s output is daft but it is still one that is embodied in our systems of national accounting. Statisticians struggle to keep up, and issue ‘patches’ to GDP measurement in the same way that Microsoft programmers try to fix bugs in Windows software.” Photograph: David Paul Morris/Bloomberg

Opinion: reputation-building is a slow process but pays dividends in the long term

Membership of the EU is not a gimme for Scotland. So, whether they vote Yes or No to independence, they might well be an ex-EU member by 2017, given the other referendum, on UK EU membership, that could be taking place around then

It’s impossible to quantify, but some economists think that investment in Scotland has already been damaged

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