Stephen Daly
Biographic Data
| ID | 5578989 |
|---|---|
| NAME | Stephen Daly |
| GIVEN NAMES | Stephen |
| FAMILY NAME | Daly |
| SIGNATURE | DALY S |
| AFFILIATIONS | Oldham Council |
| ORCID | 0000-0002-8721-3695 |
| VERIFIED | Yes |
| TOTAL WORKS | 4 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 4 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2016 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 0 |
Artificial Intelligence, the Rule of Law and Public Administration
It is now a cliché to highlight that whilst artificial intelligence (AI) provides many opportunities, it also presents myriad risks to established norms. Amongst the norms considered in the literature, the Rule of Law unsurprisingly features. But the analyses of the Rule of Law are narrow. AI has the capacity to augment as well as to undermine fidelity to the ideal of the Rule of Law. Rather than viewing AI only as a threat to important norms, th…
Fiat v Commission
In October 2015, a ripple was sent through the tax world when the European Commission found that Luxembourg and the Netherlands had provided unlawful State aid to Fiat and Starbucks. At the core of the Commission's decisions was the assertion that the Member States had misapplied the ‘arm's length principle’ ‐ a principle which broadly seeks to ensure that transactions between associated enterprises are priced as if carried out by independent par…
The OMC, Intelligent Accountability and the Monitoring of National Tax Authorities
EU governance is not straightforward. Novel supranational methods of checking compliance with the panoply of EU Membership responsibilities therefore are needed. The open method of co‐ordination (OMC) – inappropriately named given that ‘coordination’ is at best the result of second order effects – is one such example of a distinctly supranational method of holding Member States to account. This article argues that the OMC should be used in respec…
Oversight of HMRC soft law
An investigation of the role which the Ombudsman plays in tax law, on which comparatively little has been written, reveals that the body makes an important and distinct contribution. There is now almost universal acceptance that tax law is overly complex and indeterminate. If the primary law offers few answers to the taxpayer, then HMRC’s role as administrator of the system becomes apparent. Soft law elaborating upon how HMRC will apply the prima…
No prominent works on this page.
Oversight of HMRC soft law
An investigation of the role which the Ombudsman plays in tax law, on which comparatively little has been written, reveals that the body makes an important and distinct contribution. There is now almost universal acceptance that tax law is overly complex and indeterminate. If the primary law offers few answers to the taxpayer, then HMRC’s role as administrator of the system becomes apparent. Soft law elaborating upon how HMRC will apply the prima…
The OMC, Intelligent Accountability and the Monitoring of National Tax Authorities
EU governance is not straightforward. Novel supranational methods of checking compliance with the panoply of EU Membership responsibilities therefore are needed. The open method of co‐ordination (OMC) – inappropriately named given that ‘coordination’ is at best the result of second order effects – is one such example of a distinctly supranational method of holding Member States to account. This article argues that the OMC should be used in respec…
Fiat v Commission
In October 2015, a ripple was sent through the tax world when the European Commission found that Luxembourg and the Netherlands had provided unlawful State aid to Fiat and Starbucks. At the core of the Commission's decisions was the assertion that the Member States had misapplied the ‘arm's length principle’ ‐ a principle which broadly seeks to ensure that transactions between associated enterprises are priced as if carried out by independent par…
Artificial Intelligence, the Rule of Law and Public Administration
It is now a cliché to highlight that whilst artificial intelligence (AI) provides many opportunities, it also presents myriad risks to established norms. Amongst the norms considered in the literature, the Rule of Law unsurprisingly features. But the analyses of the Rule of Law are narrow. AI has the capacity to augment as well as to undermine fidelity to the ideal of the Rule of Law. Rather than viewing AI only as a threat to important norms, th…
Economics (4 works) · Law (4 works) · Law and economics (4 works) · Political science (4 works) · Business (3 works) · Accounting (2 works) · Corporate Taxation and Avoidance (2 works) · Tax law (2 works) · Taxation and Legal Issues (2 works) · Accountability (1 work)