Skip to content

Visit tso.co.uk

Quick Search

Search by:

Daily List 046

Today's highlights

Friday 6 March 2015

Law & Order

Corporation Tax (Northern Ireland) Bill.

House of Lords bills (2014-15) - 100.

This Bill contains taxation provisions under which the Northern Ireland Assembly will have the power to set the main rate of corporation tax in respect of certain trading profits, to be called the Northern Ireland rate. The rate, in general, will apply to all of the trading profits of a company if that company is a micro, small or medium-sized enterprise (SME) and the company's employee time and costs fall largely in Northern Ireland. It will also apply to a corporate partner's share of the profits of a partnership trade if that company and partnership are both SMEs and the partnership's employee time and costs fall largely in Northern Ireland. The rate will also apply to profits of large companies, and (in this case of a corporate partner not covered by the SME rules referred to above) to a corporate partner's share of the profits of a partnership that are attributable to a Northern Ireland trading presence, that presence being termed as a "Northern Ireland regional establishment" (NIRE). The trading profits attributable to the NIRE are computed using internationally recognised principles with some modifications and adaptations.

  • ISBN: 9780108000355
  • £8.00

Law & Order

Drivers of corruption: a brief review.

World Bank studies
Author:
Tina Søreide

This report provides an overview of arguments explaining the risk of corruption. Corrupt acts are subject to decision making authority and assets available for grabbing. These assets can be stolen, created by artificial shortage, or become available as the result of a market failure. Assets that are especially exposed to corruption include profits from the private sector, revenues from the export of natural resources, aid and loans, and the proceeds of crime. Whether or not opportunities for corruption are exploited depends on the individuals involved, the institution or society they are part of, and the law enforcement circumstances. Corruption usually persists in situations in which players are aware of the facts but nonetheless condone the practice. Absence of reaction can result from information asymmetries (in which the people who are supposed to act are not aware of the need to act), coordination failure, patronage-determined loyalty, and incentive problems at the political level. This review of results and insights from different parts of the scholarly literature on corruption focuses on areas where research can guide anticorruption policy. The report also describes a number of corruption-related challenges in need of more attention from researchers.

  • ISBN: 9781464804014
  • £19.50

Trade

Civilian use of drones in the EU: 7th Report of Session 2014-15.

House of Lords papers (2014-15) - 122.
Corporate Author:
European Union Committee

Drones, or remotely piloted aircraft systems (RPAS), as they are described in this report, are no longer used solely by the military. In the UK alone, there are now hundreds of companies, mainly SMEs, using RPAS to provide a range of services, including photography, land surveying, building inspection and crop analysis. RPAS will revolutionise what the aviation industry can achieve and how it is regulated. Europe must act now in order to reap the future benefits of this exciting new technology. This report evaluates the plans set out by the European Commission in a Communication in April 2014 to make Europe a global leader in the RPAS industry

  • ISBN: 9780108557750
  • £14.50