135-517: The International Financial Services Centre ( IFSC ; Irish : Lárionad Seirbhísí Airgeadais Idirnáisiúnta ) is an area of central Dublin and part of the CBD established in the 1980s as an urban regeneration area and special economic zone (SEZ) on the derelict state-owned former port authority lands of the reclaimed North Wall and George's Dock areas of the Dublin Docklands . The term has become
270-733: A Teachta Dála (TD) for the Dublin South-East constituency from 1977 to 1981 and 1982 to 2016. He was a Senator from 1976 to 1977, after being nominated by the Taoiseach and again from 1981 to 1982 for the Industrial and Commercial Panel . Quinn was born on 2 April 1946. His family were prominent republicans in County Down in the 1920s, taking an active part in the IRA during the War of Independence and on
405-535: A metonym for the Irish financial services industry as well as being used as an address and still being classified as an SEZ. It officially began in 1987 as an SEZ on an 11-hectare (27-acre) docklands site in central Dublin , with EU approval to apply a 10% corporate tax rate for "designated financial services activities". Before the expiry of this EU approval in 2005, the Irish Government legislated to effectively have
540-540: A unique dialect of Irish developed before falling out of use in the early 20th century. With a writing system , Ogham , dating back to at least the 4th century AD, which was gradually replaced by Latin script since the 5th century AD, Irish has one of the oldest vernacular literatures in Western Europe . On the island, the language has three major dialects: Connacht , Munster and Ulster Irish . All three have distinctions in their speech and orthography . There
675-528: A 37.8-hectare (93-acre) area by 2018 which is now a major European financial centre. By merging with the Spencer Dock and Grand Canal Dock area, the IFSC is now considered to be an "International Services Centre", covering a broader range than being purely financial. The creation and development of the IFSC is considered to be an important part of Ireland's economic growth story. The original IFSC 1 (development of
810-707: A TD in 2009. He eventually backed down after pressure was put on him to give up the pension. Quinn led the European Movement Ireland , a pro-EU lobby group in Ireland until late 2007, when he re-founded the Irish Alliance for Europe to campaign on the Treaty of Lisbon . Quinn is also vice-president and Treasurer of the Party of European Socialists . He is a brother of Lochlann Quinn, former chairman of Allied Irish Banks , and
945-473: A U-turn on a pre-election pledge that he would reverse a proposed increase in third-level student registration fees, instead providing for a €500 increase in the fee payable by students. In July 2011, Quinn had again refused to rule out the return of college fees as he acknowledged the funding crisis in the higher education sector. The Minister told a meeting of the Higher Education Authority (HEA)
1080-491: A backdrop of improving economic fortunes, due to increasing investment in technology-intensive sectors of the Irish economy. Under Quinn, the General Government Balance went from a deficit of 2.1% in 1995 to a surplus of 1.1% in 1997. The General Government Debt went from 81% of GNP in 1995 to 63.6% in 1997. The year before Quinn became an economic Minister in 1993, Irish economic growth was 2.5% (1992). In 1997, it
1215-697: A bargaining chip during government formation in Northern Ireland, prompting protests from organisations and groups such as An Dream Dearg . Irish became an official language of the EU on 1 January 2007, meaning that MEPs with Irish fluency can now speak the language in the European Parliament and at committees, although in the case of the latter they have to give prior notice to a simultaneous interpreter in order to ensure that what they say can be interpreted into other languages. While an official language of
1350-512: A better future for Ireland and all her citizens." The Strategy was produced on 21 December 2010 and will stay in action until 2030; it aims to target language vitality and revitalization of the Irish language. The 30-page document published by the Government of Ireland details the objectives it plans to work towards in an attempt to preserve and promote both the Irish language and the Gaeltacht. It
1485-576: A candidate for Labour in that election. Both Quinn and Humphreys were elected to the 31st Dáil on 27 February 2011; strategic vote management saw the Labour Party in Dublin South-East secure two seats with only a quarter of the first preference vote. On 9 March 2011, Quinn was appointed as Minister for Education and Skills in the Fine Gael–Labour coalition government. In May 2011, he confirmed
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#17328588891481620-472: A cultural and social force. Irish speakers often insisted on using the language in law courts (even when they knew English), and Irish was also common in commercial transactions. The language was heavily implicated in the "devotional revolution" which marked the standardisation of Catholic religious practice and was also widely used in a political context. Down to the time of the Great Famine and even afterwards,
1755-541: A degree course in the NUI federal system to pass the subject of Irish in the Leaving Certificate or GCE / GCSE examinations. Exemptions are made from this requirement for students who were born or completed primary education outside of Ireland, and students diagnosed with dyslexia . NUI Galway is required to appoint people who are competent in the Irish language, as long as they are also competent in all other aspects of
1890-482: A distance from the two bigger parties. This underestimated the attraction for the electorate of the outgoing Ahern Government which had enjoyed extraordinary economic growth and prosperity. Realising that the choice was between a majority Fianna Fáil government on the one hand, or a government of Fianna Fáil in coalition with the Progressive Democrats, Michael McDowell , a constituency rival of Quinn's, seized
2025-538: A first cousin of Senator Feargal Quinn . His nephew, Oisín Quinn , was a Labour Party Dublin City Councillor between 2004 and 2014. In 2005, his political memoir , Straight Left , was published. At the 2007 general election , Quinn increased his share of the poll by some 4% and was returned to the 30th Dáil . He was nominated for the post of Ceann Comhairle but was defeated by John O'Donoghue . Quinn became Labour Party spokesperson on Education and Science as
2160-460: A fully recognised EU language for the first time in the state's history. Before Irish became an official language it was afforded the status of treaty language and only the highest-level documents of the EU were made available in Irish. The Irish language was carried abroad in the modern period by a vast diaspora , chiefly to Great Britain and North America, but also to Australia , New Zealand and Argentina . The first large movements began in
2295-531: A leadership election by Pat Rabbitte . When Rabbitte resigned as party leader in 2007, Quinn supported the successful candidacy of Eamon Gilmore . His public support of Gilmore, where he also brought the endorsement of all the Dublin City Councillors in his area, was seen as instrumental in discouraging other candidates from entering the race. Quinn caused anger and controversy when he refused to give up his minister's pension worth €41,656 while sitting as
2430-580: A member of Eamon Gilmore 's front bench in September 2007. Quinn contributed to the successful second referendum on the Lisbon Treaty in September 2009 and continued to be an office holder with the Party of European Socialists . In September 2010, Quinn was appointed the Labour Party's national director of elections for the 2011 general election by Gilmore. He had been selected along with Kevin Humphreys to be
2565-642: A national flat rate by reducing the overall Irish corporate tax rate from 32% to 12.5% which was introduced in 2003. An additional primary goal of the IFSC was to assist the urban renewal and development programme of the North Wall area as a result of its dereliction following the advent of containerisation in the 1960s. Following a period of successful regeneration the Section 23 Relief and other schemes ceased accepting new entrants from 1999. The original 11-hectare IFSC site has gone through several expansions to become
2700-574: A paper suggested that within a generation, non-Gaeltacht habitual users of Irish might typically be members of an urban, middle class, and highly educated minority. Parliamentary legislation is supposed to be available in both Irish and English but is frequently only available in English. This is notwithstanding that Article 25.4 of the Constitution of Ireland requires that an "official translation" of any law in one official language be provided immediately in
2835-554: A pass in Leaving Certificate Irish or English, and receive lessons in Irish during their two years of training. Official documents of the Irish government must be published in both Irish and English or Irish alone (in accordance with the Official Languages Act 2003, enforced by An Coimisinéir Teanga , the Irish language ombudsman). The National University of Ireland requires all students wishing to embark on
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#17328588891482970-611: A religious context. An Irish translation of the Old Testament by Leinsterman Muircheartach Ó Cíonga , commissioned by Bishop Bedell , was published after 1685 along with a translation of the New Testament. Otherwise, Anglicisation was seen as synonymous with 'civilising' the native Irish. Currently, modern day Irish speakers in the church are pushing for language revival. It has been estimated that there were around 800,000 monoglot Irish speakers in 1800, which dropped to 320,000 by
3105-546: A school-based model of continuous assessment. He described his plan as "the most radical shake-up of the junior cycle programme since the ending of the Inter Cert in 1991", and claimed the scrapping of the Junior Certificate exams would help the “bottom half” of students. This reform was never implemented. On 12 October 2012, Quinn, speaking to an audience at an anniversary celebration for St Kilian's German School , said
3240-555: A son and a daughter. He married again in 1990 and has a son with his second wife, Liz Allman, an architect, whose family came from Milltown , County Kerry . He became employed as an architect with Dublin Corporation in 1971. In 1972, Quinn decided he would stand for the Labour Party in the next general election and hoped he would be the running mate of the sitting Labour deputy for Dublin South-East, Noël Browne . The party organisation
3375-481: A successful employment policy called the Back to Work Allowance, which targeted the long-term unemployed. This allowed unemployed people to retain their unemployment benefits on a sliding scale for a number of years, while setting up a business or taking up a job. He also presided over the merger of the former Department of Industry and Commerce with the former Department of Labour, with a new focus on enterprise development and
3510-537: A wider meaning, including the Gaelic of Scotland and the Isle of Man , as well as of Ireland. When required by the context, these are distinguished as Gaeilge na hAlban , Gaeilge Mhanann and Gaeilge na hÉireann respectively. In English (including Hiberno-English ), the language is usually referred to as Irish , as well as Gaelic and Irish Gaelic . The term Irish Gaelic may be seen when English speakers discuss
3645-734: A €100m stake in the AMCS Group (in conjunction with the ISIF ) and Apollo's takeover of Ireland's largest hotel chain Tifco in a €600m deal in 2018. Domestic private equity firms include Renatus and most notably Causeway Capital who were responsible for the rescue of Patisserie Valerie in February 2019. The trade body for the private equity and venture capital industry is the Irish Venture Capital Association (IVCA). The 2015 IFSC III phase saw
3780-944: Is Ireland's beneficial tax regime for contract manufacturing (previously developed for the pharmaceutical sector in Ireland) which makes Ireland a low / zero tax centre for handling payments. The closest trade body for the IFSC Payments sector is the Fintech Payments Association of Ireland (FPAI) (not exclusively IFSC focused). Private equity and private credit firms with offices and investment professionals in Ireland are mainly operated and funded by large American private equity organisations such as KKR , Carlyle Group and Oaktree Capital Management . Additionally, investments and acquisitions are also made by non-domestic firms such as Brookfield Asset Management's €120M takeover of Imagine Communications, Insight Partner's purchase of
3915-448: Is also An Caighdeán Oifigiúil , a standardised written form devised by a parliamentary commission in the 1950s. The traditional Irish alphabet , a variant of the Latin alphabet with 18 letters , has been succeeded by the standard Latin alphabet (albeit with 7–8 letters used primarily in loanwords ). Irish has constitutional status as the national and first official language of
4050-551: Is an Irish former Labour Party politician who served as Minister for Education and Skills from 2011 to 2014, Leader of the Labour Party from 1997 to 2002, Deputy Leader of the Labour Party from 1989 to 1997, Minister for Finance from 1994 to 1997, Minister for Enterprise and Employment from 1993 to 1994, Minister for the Public Service from 1986 to 1987, Minister for Labour from 1983 to 1986, Minister of State for Urban Affairs and Housing from 1982 to 1983. He served as
4185-508: Is close to €200m per annum, making it more valuable to the Irish Economy than the higher-profile IFSC Securitisation sector. This is a more diverse sector that covers classic payments companies (US credit card processing companies like Visa and MasterCard), internet and fintech payments companies (i.e. PayPal, Stripe), and other niche payment processors (i.e. Fexco , TransferMate , Realex Payments , Prepaid Financial Services). The attraction
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4320-511: Is divided into four separate phases with the intention of improving 9 main areas of action including: The general goal for this strategy was to increase the number of daily speakers from 83,000 to 250,000 by the end of its run. By 2022, the number of such speakers had fallen to 71,968. Before the partition of Ireland in 1921, Irish was recognised as a school subject and as "Celtic" in some third level institutions. Between 1921 and 1972, Northern Ireland had devolved government. During those years
4455-632: Is one of the largest and fastest growing locations for UCITS in Europe. The trade body for the IFSC fund administration and domiciling sector is the Irish Funds (Industry) Association (previously Dublin Funds Industry Association, or "DIMA"). The introduction of the Irish Section 110 SPV in 1997, described by PwC as the "heart of the Irish structured finance regime", enabled the IFSC become
4590-567: Is only in Gaeltacht areas that Irish continues to be spoken as a community vernacular to some extent. According to data compiled by the Department of Tourism, Culture, Arts, Gaeltacht , Sport and Media , only 1/4 of households in Gaeltacht areas are fluent in Irish. The author of a detailed analysis of the survey, Donncha Ó hÉallaithe of the Galway-Mayo Institute of Technology , described
4725-412: Is still spoken daily to some extent as a first language . These regions are known individually and collectively as the Gaeltacht (plural Gaeltachtaí ). While the fluent Irish speakers of these areas, whose numbers have been estimated at 20–30,000, are a minority of the total number of fluent Irish speakers, they represent a higher concentration of Irish speakers than other parts of the country and it
4860-487: Is the largest aircraft leasing hub in the world with 14 of the top 15 aircraft lessors headquartered in Ireland (including AerCap , GECAS , SMBC and Avolon ) and circa 50% of the world's fleet of leased aircraft is managed through IFSC companies. Unlike some other IFSC sectors, the Aircraft Leasing sector includes high margin activities such as origination and financing as well as accounting and administration. While
4995-659: The Fíor-Ghaeltacht (true Gaeltacht ), a term originally officially applied to areas where over 50% of the population spoke Irish. There are Gaeltacht regions in the following counties: Gweedore ( Gaoth Dobhair ), County Donegal, is the largest Gaeltacht parish in Ireland. Irish language summer colleges in the Gaeltacht are attended by tens of thousands of teenagers annually. Students live with Gaeltacht families, attend classes, participate in sports, go to céilithe and are obliged to speak Irish. All aspects of Irish culture and tradition are encouraged. The Act
5130-528: The Central Bank of Ireland as well the offices of PwC , Credit Suisse and numerous technology companies including Yahoo and WeWork . This was further expanded by DCC in 2015 into a larger special economic zone ("SEZ") to include the full 22 hectares (54 acres) of North Lotts and Grand Canal Docks sites, taking in both financial and technology services companies. Only the area within the North Wall part of
5265-652: The Central Bank of Ireland . The next major event was the Irish Taxes and Consolidated Act, 1997 (TCA) which upgraded the legal and tax structures in the IFSC, and in particular created the " Irish section 110 SPV " and laid the foundations for the Double Irish , Single Malt and the Capital Allowances for Intangible Assets BEPS tools. In addition, the Dublin Docklands Development Authority
5400-449: The Double Irish , single malt , and capital allowances for intangible assets (CAIA) BEPS tools; and Section 110 SPV , QIAIF and ICAV zero-tax legal structures), leading to concerns of Ireland as a tax haven . In 2017, a University of Amsterdam study estimated that the IFSC was one of the world's largest conduit OFCs for facilitating global corporate tax avoidance. In 2018, a Gabriel Zucman study estimated that Ireland had become
5535-479: The Garda Síochána , and arguing for closer European integration. Fianna Fáil countered by exploiting Quinn's middle-class background, labelling him " Mr Angry from Sandymount ," the middle-class district of Dublin where Quinn is a longtime resident, and was part of the constituency he represented. At the 2002 general election , which saw the incumbent Fianna Fáil and Progressive Democrats government re-elected,
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5670-901: The Irish Steel company in Haulbowline , County Cork . Nevertheless, it was in August 1994, while Quinn and Fianna Fáil's Bertie Ahern were economic ministers, that the Irish economy was first described as the " Celtic Tiger ". Quinn, along with many of his Labour cabinet colleagues, strove unsuccessfully to keep the Fianna Fáil–Labour government together during the Father Brendan Smyth crisis in November 1994. He records in his autobiography that he still cannot understand why that Government fell. The following year he became Minister for Finance in
5805-806: The Leprechaun economics revision of Irish GDP data. IFSC tax law firms market the sub–2.5% Irish effective tax rates that the CAIA BEPS tool can deliver for technology multinationals in the IFSC, on all their worldwide income that is shifted to Ireland. In 2018, the European Parliament GUE/NGL group called the CAIA tool, the " Green Jersey " BEPS tool. The CAIA BEPS tool requires multinationals to create virtual internal intellectual property (IP) assets in offshore locations (e.g. Apple used Jersey). These virtual IP assets are purchased, via intergroup loans, by
5940-490: The Rainbow coalition of Fine Gael , Labour and Democratic Left . Quinn took a relatively conservative line as finance minister, conscious of his position as the first Labour Party Minister for Finance in Ireland. He quickly proved his competence, dispelling opposition jibes and stock market fears about a social democratic minister holding the sensitive finance portfolio. The Irish economy continued to perform, while inflation and
6075-619: The Republic of Ireland , and is also an official language of Northern Ireland and among the official languages of the European Union . The public body Foras na Gaeilge is responsible for the promotion of the language throughout the island. Irish has no regulatory body but An Caighdeán Oifigiúil , the standard written form, is guided by a parliamentary service and new vocabulary by a voluntary committee with university input. In An Caighdeán Oifigiúil ("The Official [Written] Standard ")
6210-686: The World Bank , the Organisation for Economic Co-operation and Development (OECD), and the Economist Intelligence Unit . The index was started in 2007 and is published twice a year; the IFSC (or Dublin) reached a high of ninth in GFCI6, and a low of 73rd in GFCI16. The Xinhua–Dow Jones International Financial Centers Development Index (IFCD) was a ranking of circa 45 major global financial centres , and
6345-563: The "demons of nationalism" and "chauvinism" embedded in our cultures would only stay under control if there was a deeper European culture. He went on to say "will only stay in the place where they belong if we have more Europe, if we have a deeper Europe, if we have a wider Europe". On 29 January 2013, Quinn launched Ireland's first national plan to tackle bullying in schools including cyberbullying . The Action Plan on Bullying set out 12 clear actions on how to prevent and tackle bullying. In February 2013, Quinn published legislation to replace
6480-554: The "financial" IFSC merge with the neighbouring Grand Canal Dock and Dublin Docklands areas; comprising major offices of global technology multinationals including Google, Facebook, and Amazon. Since the 2015 expansion, the term "International Services Centre" (ISC) is sometimes used. Some of the biggest offices in the IFSC are the law firms (e.g. Matheson , A&L Goodbody, McCann Fitzgerald, and William Fry), and accounting firms (e.g. PwC, KPMG , Deloitte , and EY ), who advise both
6615-616: The 11-hectare (27-acre) site from 1987 to 1997 under the Custom House Docks Development Authority "CHDDA") comprises the area between Memorial Road, Amiens Street , Lower Sheriff Street (including part of Crinan Strand), Guild Street, and the River Liffey along North Wall Quay and Custom House Quay. Adjacent districts include East Wall to the north and Spencer Dock to the east; the Custom House , Busáras and
6750-400: The 17th century, largely as a result of the Cromwellian conquest of Ireland , which saw many Irish sent to the West Indies . Irish emigration to the United States was well established by the 18th century, and was reinforced in the 1840s by thousands fleeing from the Famine . This flight also affected Britain. Up until that time most emigrants spoke Irish as their first language, though English
6885-604: The 1998 Good Friday Agreement , the language gradually received a degree of formal recognition in Northern Ireland from the United Kingdom, and then, in 2003, by the British government's ratification in respect of the language of the European Charter for Regional or Minority Languages . In the 2006 St Andrews Agreement the British government promised to enact legislation to promote the language and in 2022 it approved legislation to recognise Irish as an official language alongside English. The bill received royal assent on 6 December 2022. The Irish language has often been used as
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#17328588891487020-400: The 2021 census of Northern Ireland , 43,557 individuals stated they spoke Irish on a daily basis, 26,286 spoke it on a weekly basis, 47,153 spoke it less often than weekly, and 9,758 said they could speak Irish, but never spoke it. From 2006 to 2008, over 22,000 Irish Americans reported speaking Irish as their first language at home, with several times that number claiming "some knowledge" of
7155-403: The 6th century, used the Latin alphabet and is attested primarily in marginalia to Latin manuscripts. During this time, the Irish language absorbed some Latin words, some via Old Welsh , including ecclesiastical terms : examples are easpag (bishop) from episcopus , and Domhnach (Sunday, from dominica ). By the 10th century, Old Irish had evolved into Middle Irish , which
7290-466: The Act all detailing different aspects of the use of Irish in official documentation and communication. Included in these sections are subjects such as Irish language use in official courts, official publications, and placenames. The Act was recently amended in December 2019 in order to strengthen the already preexisting legislation. All changes made took into account data collected from online surveys and written submissions. The Official Languages Scheme
7425-433: The Department of Finance (concerned about the impact on domestic tax revenues), Haughey overruled and got permission from the EU to create a special 10% tax incentive zone (the IFSC), in the 1987 Finance Act (Section 30). The CHDDA had earlier been created under the auspices of the Garret FitzGerald lead Fine Gael - Labour minority government as a Special Purpose Agency (SPA) in November 1986. The physical manifestation of
7560-492: The Dáil. He served as environment spokesperson for the Labour Party and was very close to the party leader, Frank Cluskey , whom he had voted for in the leadership contest of 1977. Quinn lost his seat at the 1981 general election but was elected to the 15th Seanad on the Industrial and Commercial Panel . Quinn was re-elected as TD at the February 1982 general election and would continue to retain his seat at each election until his retirement in 2016. On 10 March 1991, Quinn
7695-404: The European Union , only co-decision regulations were available until 2022, due to a five-year derogation, requested by the Irish Government when negotiating the language's new official status. The Irish government had committed itself to train the necessary number of translators and interpreters and to bear the related costs. This derogation ultimately came to an end on 1 January 2022, making Irish
7830-693: The IFSC State Street , BNY Mellon , Citibank and Northern Trust , as well as internal fund administration departments from major global investment banks such as JPMorgan Chase , Goldman Sachs and Bank of America . Fund domiciling (and distribution) is where specialist law firms, and specialist administration departments of investment firms (i.e. BlackRock , Citibank , Deutsche Bank ), provide legal (i.e. creating fund prospectus, fund listing documents etc.) and other professional services (i.e. fund trustees, fund audit etc.) to Irish domiciled, and often Irish listed, fund structures in various Irish legal fund "wrappers" (incl. UCITs, QIAIFs, MMFs and AIFs). The IFSC
7965-406: The IFSC and non-IFSC banking sector is the Irish Banking Federation . The main insurance activities cover life insurance , general insurance , reinsurance and captive insurance . There is little insurance risk originated or underwritten in the IFSC and London remains the primary global base for these activities. The only remaining listed Irish insurance company is FBD Holdings which is one of
8100-433: The IFSC began with the construction of three offices - The International Centre, IFSC House and La Touche House, all with distinctive green colouring. To operate in the IFSC and access the 10% tax rate, companies had to be approved by the Certification Advisory Committee (CAC), composed of representatives from the Irish Development Authority , the Department of Finance , the Department of Enterprise, Trade and Employment and
8235-473: The IFSC constitutes 7% of Irish GDP. The IFSC has now become one of Europe's most important centres for § Fund administration and domiciling , and § Securitisation , and ultimately became the birthplace of and global leader in § Aircraft leasing . Some of the largest offices in the IFSC are those of the major Irish accounting and law firms. They have become associated with the creation and development of international tax management tools, (such as
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#17328588891488370-417: The IFSC has started to recover, rising to 31 in the 2016 GCFI 21 ranking. The IFSC Securitisation Sector produced a major domestic scandal when it was revealed in mid-2016 that US Distressed Debt funds (pejoratively called "vulture funds") had been using the Irish Section 110 SPV to avoid all Irish taxes on their Irish domestic investments. The Irish Government closed the "loopholes" but it was estimated that
8505-627: The IFSC. Further academic studies showed that the IFSC SPV sector was operating in an almost unregulated fashion where structures were more akin to brass plate companies. Other former Central Bank of Ireland regulators also publicly highlighted their concerns. Discussed further in unregulated shadow banking . A 2015 Irish Government IFS 2020 Strategy Paper, lists the Irish financial services sector as comprising over 400 companies, employing over 35,000 people (one third outside Dublin), with over €3.2 trillion in funds under administration, providing €2bn in taxes and €2.3bn in wages and salaries. KMPG estimate
8640-506: The IFSC. Their focus is mainly on administration support for securitisation and structured finance activities, aircraft leasing activities, or conducting in-house corporate treasury and fund administration functions for their parent. There are few examples of foreign banks conducting higher margin asset management , investment banking or corporate finance from their IFSC platform (instead usually favouring their bases in London, Paris, Frankfurt or Luxembourg in Europe). The trade body for
8775-425: The Irish language policy followed by Irish governments as a "complete and absolute disaster". The Irish Times , referring to his analysis published in the Irish language newspaper Foinse , quoted him as follows: "It is an absolute indictment of successive Irish Governments that at the foundation of the Irish State there were 250,000 fluent Irish speakers living in Irish-speaking or semi Irish-speaking areas, but
8910-449: The Irish regulator (after a period of loose regulation) which followed the Irish financial crisis led some financial institutions to move operations elsewhere (as well as others who were exited) and caused Dublin's GFCI ranking as a financial services centre to drop further to 70th in 2014 (GFI 16). IFSC institutions cited the timeliness of decisions by the Central Bank of Ireland as having an impact on their operations. Since 2014 however,
9045-545: The Irish subsidiary. The CAIA tool allows the Irish subsidiary to write-off this intergroup purchase against future Irish taxes. An internationally reputable accounting firm is needed to stand over the "valuation" of the virtual group IP asset in the multinational's GAAP accounts. "It is hard to imagine any business, under the current [Irish] IP regime, which could not generate substantial intangible assets under Irish GAAP that would be eligible for relief under [the Irish] capital allowances [for intangible assets scheme]." "This puts
9180-405: The Irish tax system, and avoid US corporate taxes. Irish language Irish ( Standard Irish : Gaeilge ), also known as Irish Gaelic or simply Gaelic ( / ˈ ɡ eɪ l ɪ k / GAY -lik ), is a Celtic language of the Indo-European language family . It is a member of the Goidelic language group of the Insular Celtic sub branch of the family and is indigenous to
9315-400: The Labour Party returned with no net gain since the previous election, after accounting for the merger with Democratic Left. Quinn fought that election on an independent platform although he indicated a preference to enter government with Fine Gael , which he had served with in the Rainbow coalition era. Quinn's strategy was predicated on the Labour Party holding the balance of power and keeping
9450-414: The Rainbow Coalition, as recounted in Quinn's 2005 memoir. At the 1997 general election the Labour Party returned to opposition, winning only 17 of its outgoing 33 seats. Many other ministers of the Labour Party were under significant pressure from the media (particularly the Irish Independent ) concerning allegations of cronyism ("jobs for the boys") and abusing the privileges of office. In comparison,
9585-424: The Republic of Ireland ), new appointees to the Civil Service of the Republic of Ireland , including postal workers , tax collectors , agricultural inspectors, Garda Síochána (police), etc., were required to have some proficiency in Irish. By law, a Garda who was addressed in Irish had to respond in Irish as well. In 1974, in part through the actions of protest organisations like the Language Freedom Movement ,
9720-622: The SPVs. The sector was involved in a major domestic tax scandal in 2017. Sometimes the securitisation sector is merged with the fund administration sector when "total funds administered" data is quoted for the IFSC (or IFS sector). The trade body for the IFSC Securitisation sector is the Irish Debt Securities Association (IDSA), which was founded by IFSC law firm, Matheson . Some of the world's largest banks have offices in
9855-582: The anti-Treaty side during the Civil War . The Quinns were prosperous merchants in Newry , County Down , then moved to Dublin in the 1930s, where Quinn's father built a successful business career. Quinn was educated at St Michael's College and Blackrock College , both in Dublin, where he was academically successful and an outstanding athlete and a member of Blackrock College's Senior Cup rugby team. From an early age, he
9990-478: The attractive 2.5% Irish IP-tax rate within reach of almost any global business that relocates to Ireland." The IFSC, classed as "Dublin", appears in the Global Financial Centres Index (GFCI), a ranking of the competitiveness of over 100 global financial centres based on over 29,000 financial centre assessments from an online questionnaire together with over 100 indices from organisations such as
10125-682: The beginning of the following academic year. For a number of years there has been vigorous debate in political, academic and other circles about the failure of most students in English-medium schools to achieve competence in Irish, even after fourteen years of teaching as one of the three main subjects. The concomitant decline in the number of traditional native speakers has also been a cause of great concern. In 2007, filmmaker Manchán Magan found few Irish speakers in Dublin , and faced incredulity when trying to get by speaking only Irish in Dublin. He
10260-620: The centre of the city which incorporates office accommodation, educational institutions, housing, restaurants and shopping facilities including the Dublin Landings development. East of Guild Street down as far as the Point Depot is the final part of the IFSC ( Docklands Strategic Development Zone , created by Dublin City Council ("DCC") on the dissolution of the DDDA in 2012), as an area containing
10395-435: The city centre lie to the west along Store Street and Abbey Street . Within the IFSC, the original development area lies west of Commons Street. East of Commons Street is the later IFSC 2 expansion (development of an additional 4.8 hectares (12 acres) from 1997 to 2007 under the Dublin Docklands Development Authority (DDDA) which runs along North Wall Quay and Lower Mayor Street. It is an integrated development located in
10530-483: The concern over Ireland's financial position. It did not help that these SPVs (and other IFSC type activities) produced a further distorted picture of Ireland's already precarious National Accounts statistics. The sudden drop in Dublin's ranking on the Global Financial Centres Index ("GFCI") from an all-time high of 10th in March 2009 (GFCI 5), to 23rd by September 2009 (GFCI 6), sparked a formal investigation. A tightening by
10665-468: The end of the famine, and under 17,000 by 1911. Irish is recognised by the Constitution of Ireland as the national and first official language of Republic of Ireland (English being the other official language). Despite this, almost all government business and legislative debate is conducted in English. In 1938, the founder of Conradh na Gaeilge (Gaelic League), Douglas Hyde , was inaugurated as
10800-477: The entire country which was fully introduced from 1 January 2003, and by 1 January 2006, all remaining IFSC companies (some held their old licenses) were on a 12.5% rate. The IFSC ceased to exist as a required legal entity. The next major event was the Irish financial crisis from 2008 to 2013. The IFSC was a major EU securitisation hub and the effect of billion euro special purpose vehicles (or SPVs) collapsing added to
10935-480: The final count. Following the 1973 election, Quinn began to rebuild the Labour Party in Dublin South-East with his mainly youthful supporters. He won a council seat on Dublin Corporation at the local elections in 1974 in the Pembroke- Rathmines local electoral area and took a leading role in the Labour Party group on the city council. Quinn was a partner in an architecture firm from 1973 to 1982. In 1976, he
11070-646: The financial multinationals and technology multinationals, operating in the Greater Dublin Area . The legal structures created by IFSC law and accounting firms for securitization (e.g. Section 110 SPVs , and QIAIFs ), became important to the tax structuring of US technology firms in the IFSC. Such structures are part of a suite of base erosion and profit shifting (BEPS) tools that enable US technology firms to achieve an effective tax rate (ETR) of under 4% on all non-US global profits shifted to Ireland (see here ). PwC Ireland managing partner, Feargal O'Rourke ,
11205-545: The first President of Ireland . The record of his delivering his inaugural Declaration of Office in Roscommon Irish is one of only a few recordings of that dialect. In the 2016 census, 10.5% of respondents stated that they spoke Irish, either daily or weekly, while over 70,000 people (4.2%) speak it as a habitual daily means of communication. From the foundation of the Irish Free State in 1922 (see History of
11340-412: The following years and while the level of material employment has grown significantly relative to its former size, it is still well below many of the larger European financial centres in overall terms such as Frankfurt , London or Paris. Many of the notable fund and investment managers are dealing mostly with domestic businesses e.g. - Irish Life and Bank of Ireland and many of the examples mentioned in
11475-410: The funding crisis in higher education will “not go away” for many years to come. Asked if new charges were planned he said: “I honestly can't say. We are looking for efficiencies in the system at third level. ... I have said to Brendan Howlin that I will deliver.” In October 2012, Quinn announced the phasing out of the current Junior Certificate programme over the next eight years, to be replaced by
11610-484: The government finances were kept under firm control. Unemployment gradually fell and public debt levels improved. During Quinn's tenure as Minister for Finance, the overall tax burden in Ireland (the ratio of tax revenue, including pay-related social insurance levies, to gross national product) fell from 38.7% to 34.8%, of by 1.3 percentage points each year. He achieved this by limiting current government spending to grow by 6.8% in nominal terms or 4.8% in real terms, against
11745-576: The island of Ireland . It was the majority of the population's first language until the 19th century, when English gradually became dominant, particularly in the last decades of the century, in what is sometimes characterised as a result of linguistic imperialism . Today, Irish is still commonly spoken as a first language in Ireland's Gaeltacht regions, in which 2% of Ireland's population lived in 2022. The total number of people (aged 3 and over) in Ireland who declared they could speak Irish in April 2022
11880-698: The language family, is derived from the Old Irish term. Endonyms of the language in the various modern Irish dialects include: Gaeilge [ˈɡeːlʲɟə] in Galway, Gaeilg / Gaeilic / Gaeilig [ˈɡeːlʲəc] in Mayo and Ulster , Gaelainn / Gaoluinn [ˈɡeːl̪ˠən̠ʲ] in West/Cork, Kerry Munster , as well as Gaedhealaing in mid and East Kerry/Cork and Waterford Munster to reflect local pronunciation. Gaeilge also has
12015-410: The language was in use by all classes, Irish being an urban as well as a rural language. This linguistic dynamism was reflected in the efforts of certain public intellectuals to counter the decline of the language. At the end of the 19th century, they launched the Gaelic revival in an attempt to encourage the learning and use of Irish, although few adult learners mastered the language. The vehicle of
12150-425: The language. For most of recorded Irish history , Irish was the dominant language of the Irish people , who took it with them to other regions , such as Scotland and the Isle of Man , where Middle Irish gave rise to Scottish Gaelic and Manx . It was also, for a period, spoken widely across Canada , with an estimated 200,000–250,000 daily Canadian speakers of Irish in 1890. On the island of Newfoundland ,
12285-500: The largely discredited state training and employment agency, FÁS , with a new statutory body named SOLAS. On 2 July 2014, Ruairi Quinn announced his decision to resign as Minister for Education and Skills, which became effective in the cabinet reshuffle on 11 July. He also said that he would not be seeking re-election to the Dáil after the 2016 Irish general election . Since 2016 Quinn has sat on various boards, including as chairperson of
12420-468: The largest provider of SPVs in the EU securitisation market, and has made Ireland the 4th largest shadow banking centre in the world. While Irish securitisation SPVs pay no effective Irish corporate taxes (SPVs are deliberately structured in this way), they are estimated to contribute over €100m annually to the Irish Economy from fees paid to local Irish professional services firms (legal, accounting and corporate services providers) who create and administer
12555-501: The left end of the political spectrum, such as Sinn Féin and the Green Party . Quinn himself was re-elected on the last count by 600 votes. Accepting that he would now be in opposition for another term, Quinn announced that he would not seek re-election for another six-year term as leader of the Labour Party, at the end of August 2002. In October 2002, Quinn's term as party leader expired and he retired as Labour leader, being replaced in
12690-425: The loss in Irish tax revenues to the Irish exchequer runs to billions of euros (exceeding the value the securitisation sector ever delivered to Ireland). Discussed further in vulture fund Irish tax avoidance . The IFSC Securitisation Sector was further pressured when it was revealed in 2018 that Russian banks (some under EU and US sanctions) had also been using the Irish Section 110 SPV to funnel over €100bn through
12825-401: The major IFSC accounting and IFSC law firms have played in creating Irish tax haven -type legal structures, including Double Irish , Single malt , and Capital allowances for intangible assets (CAIA) BEPS tools, as well as Section 110 SPV , QIAIF and ICAV zero-tax legal structures, has been chronicled. For example, PwC Ireland, one of the largest professional services firms in the IFSC,
12960-475: The media outlets relate to fund domiciling, custody, treasury and more recently trading rather than investment management and investment banking. Classic fund administration (i.e. fund accounting, fund administration, fund custody and transfer agency) is the largest employer in IFSC making up almost a third of IFSC jobs and totaling almost 9,274 jobs at the last reliable study. The four largest global fund administration and custody providers all have major offices in
13095-563: The mid-18th century, English was becoming a language of the Catholic middle class, the Catholic Church and public intellectuals, especially in the east of the country. Increasingly, as the value of English became apparent, parents sanctioned the prohibition of Irish in schools. Increasing interest in emigrating to the United States and Canada was also a driver, as fluency in English allowed
13230-478: The moment and put themselves forward as the guarantor of the public interest in a new Fianna Fáil government. Under the leadership of Michael Noonan , Fine Gael lost 23 seats, being reduced to 31 seats, their worst performance in decades. Quinn was disappointed that, even though Labour had not lost seats in net numbers and Fine Gael had lost 23 seats, he had failed to increase the number of seats his party held, in an election that resulted in gains for small parties on
13365-771: The name of the language is Gaeilge , from the South Connacht form, spelled Gaedhilge prior the spelling reform of 1948, which was originally the genitive of Gaedhealg , the form used in Classical Gaelic . The modern spelling results from the deletion of the silent ⟨dh⟩ in Gaedhilge . Older spellings include Gaoidhealg [ˈɡeːʝəlˠəɡ] in Classical Gaelic and Goídelc [ˈɡoiðʲelɡ] in Old Irish . Goidelic , used to refer to
13500-463: The new immigrants to get jobs in areas other than farming. An estimated one quarter to one third of US immigrants during the Great Famine were Irish speakers. Irish was not marginal to Ireland's modernisation in the 19th century, as is often assumed. In the first half of the century there were still around three million people for whom Irish was the primary language, and their numbers alone made them
13635-409: The new leader. In 1999, the Labour Party and Democratic Left merged. Proinsias De Rossa of the latter party became the largely symbolic party president, while Quinn remained as leader of the party. He used his years of leadership to develop a strong policy platform, publishing a Spatial Strategy for future development of the country, promoting universal access to health insurance, advocating reform of
13770-639: The number now is between 20,000 and 30,000." In the 1920s, when the Irish Free State was founded, Irish was still a vernacular in some western coastal areas. In the 1930s, areas where more than 25% of the population spoke Irish were classified as Gaeltacht . Today, the strongest Gaeltacht areas, numerically and socially, are those of South Connemara , the west of the Dingle Peninsula , and northwest Donegal, where many residents still use Irish as their primary language. These areas are often referred to as
13905-471: The opposition under Bertie Ahern placed heavy reliance on cutting tax rates as opposed to widening tax bands favoured by Quinn. Ahern also claimed credit for the country's improving economy was due to his earlier term in government. In October 1997, Dick Spring resigned as leader of the Labour Party following an unsuccessful campaign by the Labour Party candidate, Adi Roche , in the 1997 Irish presidential election . Quinn defeated Brendan Howlin to become
14040-424: The original IFSC includes IFSC as part of a postal address. The concept of a low tax international financial service centre is attributed to Irish businessman Dermot Desmond and politician Ruairi Quinn among others, whose ideas were later picked up by Fianna Fáil leader Charles Haughey and incorporated into his 1987 election manifesto (with contributions from AIB CEO Michael Buckley). Despite resistance from
14175-498: The other official language, if not already passed in both official languages. In November 2016, RTÉ reported that over 2.3 million people worldwide were learning Irish through the Duolingo app. Irish president Michael D. Higgins officially honoured several volunteer translators for developing the Irish edition, and said the push for Irish language rights remains an "unfinished project". There are rural areas of Ireland where Irish
14310-539: The political party holding power in the Stormont Parliament , the Ulster Unionist Party (UUP), was hostile to the language. The context of this hostility was the use of the language by nationalists. In broadcasting, there was an exclusion on the reporting of minority cultural issues, and Irish was excluded from radio and television for almost the first fifty years of the previous devolved government. After
14445-482: The reduction of the then high level of unemployment. Quinn implemented reform of industrial strategy and reorganised the industrial development agencies. He also introduced the Community Employment Programme to provide activity and involvement for unemployed workers in 1994. This proved to be particularly successful. Quinn was seen as a moderniser in economic terms but, despite attempts, failed to close
14580-487: The relationship between the three Goidelic languages (Irish, Scottish Gaelic and Manx). Gaelic is a collective term for the Goidelic languages, and when the context is clear it may be used without qualification to refer to each language individually. When the context is specific but unclear, the term may be qualified, as Irish Gaelic, Scottish Gaelic or Manx Gaelic. Historically the name "Erse" ( / ɜːr s / URS )
14715-483: The requirement for entrance to the public service was changed to proficiency in just one official language. Nevertheless, Irish remains a required subject of study in all schools in the Republic of Ireland that receive public money (see Education in the Republic of Ireland ). Teachers in primary schools must also pass a compulsory examination called Scrúdú Cáilíochta sa Ghaeilge . As of 2005, Garda Síochána recruits need
14850-625: The revival was the Gaelic League ( Conradh na Gaeilge ), and particular emphasis was placed on the folk tradition, which in Irish is particularly rich. Efforts were also made to develop journalism and a modern literature. Although it has been noted that the Catholic Church played a role in the decline of the Irish language before the Gaelic Revival, the Protestant Church of Ireland also made only minor efforts to encourage use of Irish in
14985-571: The sector and is a constituent part of Financial Services Ireland (FSI) and ultimately of Ibec . The corporate treasury sector primarily consists of small IFSC subsidiaries of large non-financial multi-national services organisations (e.g. Pfizer , Xerox ), which serve as a hub for in-house treasury functions (i.e. cash pooling, fx hedging), for their global parent and sometimes serving as shared services centres serving multiple locations and functions (providing administration and bookkeeping functions). The level of Irish corporation tax paid by these hubs
15120-491: The sector employs around 5,000 people (1,700 directly) (versus Fund Administration at almost 10,000 jobs), and pays less than €40m in Irish corporate tax it is estimated to provide over €500m annually to the Irish Economy (from salaries and fees) making it one of the most valuable sectors in the IFSC. In May 2019, figures from the Department of Finance showed that since 2012, the net assets of the aircraft leasing industry in Ireland
15255-556: The smaller players in the Irish insurance market. The IFSC occasionally provides an accounting and administration service for products sold on a pan-EU basis through the parent's main channels. The IFSC has a niche strength as a top location in the relatively small Captive Insurance market. The trade body for the IFSC Insurance sector is the Dublin International Insurance & Management Association (DIMA). The IFSC
15390-595: The university's structures and the old fashioned architectural course that then prevailed. This earned him the nickname "Ho Chi Quinn", after the Vietnamese leader Ho Chi Minh . He travelled in Europe and became a europhile , which was to be a defining characteristic of his political career. He qualified as an architect in 1969 and married for the first time that year before embarking on studies in Athens . He and his first wife had
15525-705: The vacancy to which they are appointed. This requirement is laid down by the University College Galway Act, 1929 (Section 3). In 2016, the university faced controversy when it announced the planned appointment of a president who did not speak Irish. Misneach staged protests against this decision. The following year the university announced that Ciarán Ó hÓgartaigh , a fluent Irish speaker, would be its 13th president. He assumed office in January 2018; in June 2024, he announced he would be stepping down as president at
15660-594: The work of such writers as Geoffrey Keating , is said to date from the 17th century, and was the medium of popular literature from that time on. From the 18th century on, the language lost ground in the east of the country. The reasons behind this shift were complex but came down to a number of factors: The change was characterised by diglossia (two languages being used by the same community in different social and economic situations) and transitional bilingualism (monoglot Irish-speaking grandparents with bilingual children and monoglot English-speaking grandchildren). By
15795-553: The world's largest corporate tax haven by virtue of its use as a Conduit OFC . Some of the main sectors of financial services activity carried out in the IFSC are outlined below: The original proposal for the IFSC was that it would become a location for high-margin activities such as investment management , banking and securities trading given its low tax rate and proximity to the major centres of London and Paris . However, ultimately few of these companies established offices which offered these services or relocated to Dublin in
15930-458: Was nominated by the Taoiseach , Liam Cosgrave , to Seanad Éireann when Brendan Halligan won a by-election in Dublin South-West and his Senate seat became vacant. He was first elected a Labour Party TD for Dublin South-East at the 1977 general election . Quinn was at this time associated with environmental issues being the first professional architect and town planner ever elected to
16065-460: Was 1,873,997, representing 40% of respondents, but of these, 472,887 said they never spoke it and a further 551,993 said they only spoke it within the education system. Linguistic analyses of Irish speakers are therefore based primarily on the number of daily users in Ireland outside the education system, which in 2022 was 20,261 in the Gaeltacht and 51,707 outside it, totalling 71,968. In response to
16200-592: Was 10.3%. The unemployment rate fell from 15.7% in 1993 to 10.3% in 1997. Quinn served as the president of the Ecofin Council of the European Union in 1996, and worked to accelerate the launch of the European Single Currency , while securing Ireland's qualification for the eurozone . Quinn, and his party leader and Tánaiste , Foreign Minister Dick Spring enjoyed a somewhat uneasy relationship during
16335-523: Was also sometimes used in Scots and then in English to refer to Irish; as well as Scottish Gaelic. Written Irish is first attested in Ogham inscriptions from the 4th century AD, a stage of the language known as Primitive Irish . These writings have been found throughout Ireland and the west coast of Great Britain. Primitive Irish underwent a change into Old Irish through the 5th century. Old Irish, dating from
16470-583: Was appointed Minister for the Public Service , held in addition to the Labour portfolio. He resigned as a minister when Labour left the government in January 1987. In 1989, he became deputy leader of the Labour Party. He was director of elections for Mary Robinson 's successful presidential election campaign in 1990 . In the Fianna Fáil – Labour Party coalition government of 1993–1994, Quinn became Minister for Enterprise and Employment . In July 1993, Quinn adopted
16605-635: Was close to zero (€141 billion in Irish domiciled aircraft assets offset by €141 billion in offshore financing); and that the aircraft leasing industry paid only €54 million in Irish corporation tax in 2018. The average salary of employees in the aircraft leasing sector is estimate to be in the region of €165,000. The closest related trade body for the IFSC Aircraft Leasing sector is the Irish Aviation Authority (IAA) (not exclusively IFSC focused). Aircraft Leasing Ireland (ALI) also represents
16740-615: Was compiled annually by the Xinhua News Agency of China with the Chicago Mercantile Exchange and Dow Jones & Company of the United States from 2010 to 2014; the IFSC (or Dublin) ranked 37th overall of 45 centres in the final 2014 IFCD Index. IFSC growth is closely related to concern regarding tax issues, and Ireland as a tax haven , estimated in 2018 by academics to be the world's largest tax haven. The role that
16875-577: Was credited as creating the Double Irish BEPS tool, while Matheson have also been identified an important developer of US tax structures in Ireland. With the closure of the Double Irish arrangement in 2020, the most important BEPS tool in the IFSC is the Capital Allowances for Intangible Assets (CAIA) BEPS tool. Apple used the CAIA BEPS tool in Q1 2015 to execute the largest BEPS action in history, causing
17010-591: Was enacted 1 July 2019 and is an 18-page document that adheres to the guidelines of the Official Languages Act 2003 . The purpose of the Scheme is to provide services through the mediums of Irish and/or English. According to the Department of the Taoiseach, it is meant to "develop a sustainable economy and a successful society, to pursue Ireland's interests abroad, to implement the Government's Programme and to build
17145-516: Was establishing itself as the primary language. Irish speakers had first arrived in Australia in the late 18th century as convicts and soldiers, and many Irish-speaking settlers followed, particularly in the 1860s. New Zealand also received some of this influx. Argentina was the only non-English-speaking country to receive large numbers of Irish emigrants, and there were few Irish speakers among them. Ruairi Quinn Ruairi Quinn (born 2 April 1946)
17280-518: Was identified in 2013 by Bloomberg as the "great architect" of the Double Irish arrangement , the largest known legal tax avoidance structure in history, responsible shielding over US$ 100 billion annually from taxation. In addition, Matheson , who state that they have the largest corporate tax group of all IFSC law firms, was identified in 2013 by the Wall Street Journal as the headquarters of 125 major US multi-nationals seeking to benefit from
17415-624: Was interested in art and won the all-Ireland Texaco Children's Art competition. This led him to study architecture at University College Dublin (UCD), in 1964 and later at the School of Ekistics in Athens. In 1965, Quinn joined the Labour Party working for Michael O'Leary 's successful campaign in Dublin North-Central . In the following years, Quinn was a leading student radical in UCD demanding reform of
17550-443: Was largely moribund since Browne's election in 1969 as Browne had been ill and little work had been done locally. When the election was called in February 1973 , Quinn found he was the only Labour Party candidate as Browne refused to stand in principled opposition to the Labour Party's decision to enter into a pre-election pact with Fine Gael to form a National Coalition . Quinn lost by 39 votes to Fergus O'Brien of Fine Gael in
17685-516: Was observed by Gardaí driving erratically in the Clontarf area. At Clontarf Garda Station, Quinn provided a urine sample, which showed him to have an 202 mg of alcohol for 100 ml of urine. He was banned from driving for a year and fined £250. In 1982, he became Minister of State at the Department of the Environment . Between 1983 and 1987, he served as Minister for Labour . From 1986 to 1987, he
17820-511: Was passed 14 July 2003 with the main purpose of improving the number and quality of public services delivered in Irish by the government and other public bodies. Compliance with the Act is monitored by the An Coimisinéir Teanga (Irish Language Commissioner) which was established in 2004 and any complaints or concerns pertaining to the Act are brought to them. There are 35 sections included in
17955-511: Was set up to oversee the expansion of the IFSC's site (most notable being the reclamation of the Grand Canal Basin site) The "dual structure" Irish corporate tax rate, came under pressure from the EC (due to competition rules), and it was agreed that it would expire in 2005. In advance of this deadline, the Irish Government in the 1998/1999 Finance Acts introduced a lower 12.5% corporate tax rate for
18090-678: Was spoken throughout Ireland, Isle of Man and parts of Scotland . It is the language of a large corpus of literature, including the Ulster Cycle . From the 12th century, Middle Irish began to evolve into modern Irish in Ireland, into Scottish Gaelic in Scotland, and into the Manx language in the Isle of Man . Early Modern Irish , dating from the 13th century, was the basis of the literary language of both Ireland and Gaelic-speaking Scotland. Modern Irish, sometimes called Late Modern Irish, as attested in
18225-442: Was unable to accomplish some everyday tasks, as portrayed in his documentary No Béarla . There is, however, a growing body of Irish speakers in urban areas, particularly in Dublin. Many have been educated in schools in which Irish is the language of instruction. Such schools are known as Gaelscoileanna at primary level. These Irish-medium schools report some better outcomes for students than English-medium schools. In 2009,
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