✪✪✪ Paradise Lost Contradictions

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Paradise Lost Contradictions

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Washington Post. The Washington Post. The Guardian. Retrieved 20 April Members of the European parliament have voted to include the Netherlands, Ireland, Luxembourg, Malta and Cyprus on the official EU tax haven black list. European Parliament says yes". International Consortium of Investigative Journalists. We won't go along with this free pass for Ireland because we don't want ongoing tax dumping in the EU. We're not talking about Ireland's Google Inc. Their success is leading European and U.

International Tax and Public Finance. The four OECD member countries Luxembourg, Ireland, Belgium and Switzerland, which can also be regarded as tax havens for multinationals because of their special tax regimes. Polish Prime Minister Mateusz Morawiecki made an emotive plea for reform - saying EU tax havens should be abolished in a thinly veiled swipe at Ireland. Despite such developments, "Team Ireland" has constantly dismissed the description of Ireland as a tax haven, even when the extent of that haven is patently obvious.

There is a broad consensus that Ireland must defend its But that rate is defensible only if it is real. The great risk to Ireland is that we are trying to defend the indefensible. It is morally, politically and economically wrong for Ireland to allow vastly wealthy corporations to escape the basic duty of paying tax. If we don't recognise that now, we will soon find that a key plank of Irish policy has become untenable. And as the UN's Philip Aston says, 'when lists of tax havens are drawn up, Ireland is always prominently among them'. Senate similarly found that by any 'common sense definition of a tax haven' Ireland easily met the criteria.

I mean when Forbes regularly ranks you in their list of 'Top ten tax havens', there's not really much of a debate to be had. Clare Daly TD. Archived from the original on 14 May Retrieved 26 June Richard Boyd Barrett TD. August Economic Incentives. University College Cork. Eurostat's structural business statistics give a range of measures of the business economy broken down by the controlling country of the enterprises. Here is the Gross Operating Surplus generated in Ireland in for the countries with figures reported by Eurostat. Council on Foreign Relations.

Ireland has, more or less, stopped using GDP to measure its own economy. And on current trends [because Irish GDP is distorting EU—28 aggregate data], the eurozone taken as a whole may need to consider something similar. Profit shifting also has a significant effect on trade balances. For instance, after accounting for profit shifting, Japan, the UK, France, and Greece turn out to have trade surpluses in , in contrast to the published data that record trade deficits. According to our estimates, the true trade deficit of the United States was 2. Ireland's effective tax rate on all foreign corporates U. Retrieved 10 March Economists suggest offshore activity has given misleading picture of health. FinFacts Ireland. The use of private "unlimited liability company" ULC status, which exempts companies from filing financial reports publicly.

Tax Research UK. Local subsidiaries of multinationals must always be required to file their accounts on public record, which is not the case at present. Ireland is not just a tax haven at present, it is also a corporate secrecy jurisdiction. Sunday Business Post. Professor Jim Stewart Cillian Doyle. They're acronyms only corporate wonks could love. Retrieved 26 April Documents also reveal new strategy to avoid regulation. Retrieved 19 April Vulture funds are putting in place new strategies to avoid tax and regulation, the Sunday Business Post reports.

Citing a letter from Fianna Fail TD Stephen Donnelly to the Minister for Finance, it says the funds have moved substantial sums from the controversial Section companies and into other entities called L-QIAIFs loan-originating qualifying alternative investment funds. These do not file public accounts. April Desai June Harvard Magazine. Brookings Institution. Department of Finance. IP onshoring is something we should be expecting to see much more of as we move towards the end of the decade. Buckle up!

Dillon Eustace. Davy Stockbrokers. Matheson law firm. The Irish Times. A Success story for Ireland? The same source in comparing different investment vehicles states that :- Another positive of the Section Company is that there are no regulatory restrictions regarding lending as is the case with a QIF Qualifying Investor Fund. The International Monetary Fund IMF has raised concerns about instances where individual bankers and lawyers were appointed to hundreds of boards of unregulated special-purpose vehicles in Dublin's International Financial Services Centre. January Certain funds in operation here are seeing foreign property investors paying no tax on income.

Icavs were introduced last year, following lobbying by the funds industry, to tempt certain types of offshore fund business to Ireland. It has since emerged, however, that the structures have been widely utilised to avoid tax on Irish property. Retrieved 19 July Ireland is a wonderful, special country in many ways. Grant Thornton. May Irish examiner. The Irish Collective Asset-management Vehicle was a nifty little tax structure introduced last year. Designed to primarily facilitate the transfer of U. Sunday Times. Internal Department of Finance briefing documents reveal that officials believe there has been "extremely significant" tax leakage due to investors using special purpose vehicles.

Investment — the ICAV". Walkers law firm. Maples and Calder. March Irish Funds Association. Archived from the original PDF on 2 December Retrieved 1 July William Fry Law Firm. The Commission's investigation concluded that Ireland granted illegal tax benefits to Apple, which enabled it to pay substantially less tax than other businesses over many years. In fact, this selective treatment allowed Apple to pay an effective corporate tax rate of 1 percent on its European profits in down to 0. The International Trade Journal. Central Statistics Office Ireland. July The firm has a reputation for devising creative offshore structures for multinationals and defending them to tax regulators. It has also fought international proposals for tax avoidance crackdowns.

Confidentiality and use of information for statistical purposes: Information obtained under the Statistics Act is strictly confidential, under Section 33 of the Statistics Act, It may only be accessed by Officers of Statistics, who are required to sign a Declaration of Secrecy under Section Revenue said: "Interactions between Revenue and individual taxpayers are subject to the taxpayer confidentiality provisions of Section A". Retrieved 2 March But Mr Kenny noted that Oxfam included Ireland's Suggestions that Ireland are a tax haven simply because of our longstanding A study by James Stewart, associate professor in finance at Trinity College Dublin, suggests that in the subsidiaries of U. October Meanwhile, the tax rate reported by those Irish subsidiaries of U.

Irish Examiner. Structure 1: The profits of the Irish company will typically be subject to the corporation tax rate of The tax depreciation and interest expense can reduce the effective rate of tax to a minimum of 2. The tax deduction can be used to achieve an effective tax rate of 2. Provided the IP is held for five years, a subsequent disposal of the IP will not result in a clawback. Arthur Cox Law Firm. Intellectual Property: The effective corporation tax rate can be reduced to as low as 2.

A generous scheme of capital allowances in Ireland offers significant incentives to companies who locate their activities in Ireland. Mason Hayes and Curran Law Firm. Retrieved 14 November EU Parliament Research. December The OECD outlined certain factors which in its view described a tax haven. The OECD stated that for a country to be a tax haven, it had to have certain characteristics. Jackson 11 March Congressional Research Service. History and Policy. Archived from the original on 20 June Retrieved 20 June Andorra 2. Anguilla 3. Antigua and Barbuda 4. Aruba 5. Bahamas 6. Bahrain 7. Barbados 8. Belize 9. British Virgin Islands Cook Islands Dominica Gibraltar Grenada Guernsey Isle of Man Jersey Liberia Liechtenstein Maldives Marshall Islands Monaco Montserrat Nauru Net Antilles Niue Panama Samoa Seychelles Lucia Vincent and the Grenadines Vivid fictional worlds and settings give us detail and specifics.

Knights carrying swords and elves carrying bows in epic fantasy abound. How does each arrondisement Parisian municipality differ from the others in architecture, atmosphere, character? When you recreate real places, use Google street view to find more interesting things to describe than the obvious, go-to emblems. Metaphors compare by saying x is y, using substitution. The same example rewritten as a metaphor:. Dead metaphors are figures of speech that have lost their meaning through being repeated so often. Yet phrases as common as this have lost much of their dramatic effect.

You can avoid them by being more exact and literal. Even better, show, through dialogue, this effect, rather than telling the reader that your characters are arguing constantly. James uses to express fear. A quake, like an earthquake, suggests solidity; trembling ground. Does a leaf have enough solidity to quake? Leaves crunch, drift, rustle. Describing his character Kyle Craig, Patterson writes:. They tell the reader without showing them. The volume of the impact? Then write an alternative. Worried your work-in-progress is riddled with overused howlers? Get honest feedback from other writers on Now Novel.

This was super helpful! I am definitely going to reference back to this when looking over my own novel in progress. The example were great as well, they made it easier to understand. Very helpful for me. I am a new writer and trying to find a full story line for my book. Thanks for this!!!!! Just out of curiosity also cause it said that you can get honest feedback here , does anyone think that someone getting sent back in time to stop a war that will eventually end the universe sound too cliche at all? Wee may see this acted to life in Jonathan and David.

Jonathan a valiant man endued with the spirit of love, soe soone as he discovered the same spirit in David had presently his hearte knitt to him by this ligament of loue; soe that it is said he loued him as his owne soule, he takes soe great pleasure in him, that hee stripps himselfe to adorne his beloved. His father's kingdome was not soe precious to him as his beloved David, David shall haue it with all his hearte. Himself desires noe more but that hee may be neare to him to rejoyce in his good.

Hee chooseth to converse with him in the wildernesse even to the hazzard of his oune life, rather than with the greate Courtiers in his father's Pallace. When hee sees danger towards him, hee spares neither rare paines nor perill to direct it. When injury was offered his beloued David, hee would not beare it, though from his oune father. And when they must parte for a season onely, they thought theire heartes would have broake for sorrowe, had not theire affections found vent by abundance of teares. Other instances might be brought to showe the nature of this affection; as of Ruthe and Naomi, and many others; but this truthe is cleared enough. If any shall object that it is not possible that loue shall he bred or upheld without hope of requitall, it is graunted; but that is not our cause; for this loue is alluayes vnder reward.

It never giues, but it alluayes receives with advantage; First in regard that among the members of the same body, loue and affection are reciprocall in a most equall and sweete kinde of cornmerce. In regard of the pleasure and content that the exercise of loue carries with it, as wee may see in the naturall body. The mouth is at all the paines to receive and mince the foode which serves for the nourishment of all the other partes of the body; yet it hath noe cause to complaine; for first the other partes send backe, by severall passages, a due proportion of the same nourishment, in a better forme [Page 44] for the strengthening and comforting the mouthe.

Soe is it in all the labour of love among Christians. The partie louing, reapes loue again, as was showed before, which the soule covetts more then all the wealthe in the world. Nothing yeildes more pleasure and content to the soule then when it findes that which it may loue fervently; for to love and live beloved is the soule's paradise both here and in heaven. In the State of wedlock there be many comforts to learne out of the troubles of that Condition; but let such as have tryed the most, say if there be any sweetness in that Condition comparable to the exercise of mutuall loue. From the former Considerations arise these Conclusions. First, This loue among Christians is a reall thing, not imaginarie. This loue is as absolutely necessary to the being of the body of Christ, as the sinews and other ligaments of a naturall body are to the being of that body.

This loue is a divine, spirituall, nature; free, active, strong, couragious, permanent; undervaluing all things beneathe its propper object and of all the graces, this makes us nearer to resemble the virtues of our heavenly father. For the full certain knowledge of those truthes concerning the nature, use, and excellency of this grace, that which the holy ghost hath left recorded, 1 Cor. It rests now to make some application of this discourse, by the present designe, which gaue the occasion of writing of it.

Herein are 4 things to be propounded; first the persons, 2ly the worke, 3ly the end, 4thly the meanes. For the persons. Wee are a company professing ourselves fellow members of Christ, in which respect onely though wee were absent from each other many miles, and had our imployments as farre distant, yet wee ought to account ourselves knitt together by this bond of loue, and, [Page 45] live in the exercise of it, if wee would have comforte of our being in Christ. This was notorious in the practise of the Christians in former times; as is testified of the Waldenses, from the mouth of one of the adversaries Aeneas Sylvius "mutuo ament pere antequam norunt," they use to loue any of theire owne religion even before they were acquainted with them.

It is by a mutuall consent, through a speciall overvaluing providence and a more than an ordinary approbation of the Churches of Christ, to seeke out a place of cohabitation and Consorteshipp under a due forme of Government both ciuill and ecclesiasticall. In such cases as this, the care of the publique must oversway all private respects, by which, not only conscience, but meare civill pollicy, dothe binde us. For it is a true rule that particular Estates cannot subsist in the ruin of the publique. They are twofold, a conformity with the worke and end wee aime at. These wee see are extraordinary, therefore wee must not content ourselves with usuall ordinary meanes.

Whatsoever wee did, or ought to have, done, when wee liued in England, the same must wee doe, and more allsoe, where wee goe. That which the most in theire churches mainetaine as truthe in profession onely, wee must bring into familiar and constant practise; as in this duty of loue, wee must loue brotherly without dissimulation, wee must loue one another with a pure hearte fervently. Wee must beare one anothers burthens. We must not looke onely on our owne things, but allsoe on the things of our brethren. Neither must wee thinke that the Lord will beare with such faileings at our hands as he dothe from those among whome wee have lived; and that for these 3 Reasons; 1.

In regard of the more neare bond of mariage between him and us, wherein hee hath taken us to be his, after a most [Page 46] strickt and peculiar manner, which will make them the more jealous of our loue and obedience. Soe he tells the people of Israell, you onely have I knowne of all the families of the Earthe, therefore will I punishe you for your Transgressions. We know that there were many that corrupted the service of the Lord; some setting upp altars before his owne; others offering both strange fire and strange sacrifices allsoe; yet there came noe fire from heaven, or other sudden judgement upon them, as did upon Nadab and Abihu, whoe yet wee may think did not sinne presumptuously.

Thus stands the cause betweene God and us. We are entered into Covenant with Him for this worke. Wee haue taken out a commission. The Lord hath given us leave to drawe our own articles. Wee haue professed to enterprise these and those accounts, upon these and those ends. Wee have hereupon besought Him of favour and blessing. Now if the Lord shall please to heare us, and bring us in peace to the place we desire, then hath hee ratified this covenant and sealed our Commission, and will expect a strict performance of the articles contained in it; but if wee shall neglect the observation of these articles which are the ends wee have propounded, and, dissembling with our God, shall fall to embrace this present world and prosecute our carnall intentions, seeking greate things for ourselves and our posterity, the Lord will surely breake out in wrathe against us; be revenged of such a [sinful] people and make us knowe the price of the breache of such a covenant.

Now the onely way to avoyde this shipwracke, and to provide for our posterity, is to followe the counsell of Micah, to doe justly, to love mercy, to walk humbly with our God. For this end, wee must be knitt together, in this worke, as one man. Wee must entertaine each other in brotherly [Page 47] affection. Wee must be willing to abridge ourselves of our superfluities, for the supply of other's necessities. Wee must uphold a familiar commerce together in all meekeness, gentlenes, patience and liberality. Wee must delight in eache other; make other's conditions our oune; rejoice together, mourne together, labour and suffer together, allwayes haueving before our eyes our commission and community in the worke, as members of the same body.

Soe shall wee keepe the unitie of the spirit in the bond of peace. The Lord will be our God, and delight to dwell among us, as his oune people, and will command a blessing upon us in all our wayes. Soe that wee shall see much more of his wisdome, power, goodness and truthe, than formerly wee haue been acquainted with. Wee shall finde that the God of Israell is among us, when ten of us shall be able to resist a thousand of our enemies; when hee shall make us a prayse and glory that men shall say of succeeding plantations, "the Lord make it likely that of New England. The eies of all people are uppon us. Soe that if wee shall deale falsely with our God in this worke wee haue undertaken, and soe cause him to withdrawe his present help from us, wee shall be made a story and a by-word through the world.

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