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Detectives are investigating a serous incident in Northern Ireland on Saturday night when 3 males burst their way into a house and forced two women in their 90s, and a man in his 80s into a downstairs room where they were locked up. The house invasion took place in the Hilltown Road area of Kilcoo, a small village in Co. Down with a population of less than 1,200. The incident occurred between 9:40pm and 10:40pm Saturday. The three males ransacked the house after locking its occupants away. At the time of writing it was not known what was taken from the house. The 3 victims of the home invasion were badly shaken but otherwise were not harmed. Detective Constable David Skillen of the Northern Ireland Police Service has appealed for anyone who witnessed the incident or who may be able to assist the investigation to contact detectives at Ardmore Police Station on the non-emergency number 101. Anyone wanting to provide information anonymously can contact Crimestoppers and speak on 0800 555 111.
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All 170 Irish citizens in Nepal at the time of last Saturday's 7.8 magnitude earthquake, have been accounted for. The country's foreign affairs department activated its Emergency Consular Response Centre within hours of the earthquake which has devastated the Southeast Asian nation and killed many thousands of people. Immediately following the quake, the Emergency Consular Response team sword feverishly with officials at the Irish Embassy in New Delhi to ensure all citizens they had been notified were in the country were accounted for. Late on Friday night the Emergency Consular Response Team says made contact with the last Irish citizen who was outstanding on their list. "I am delighted that all Irish citizens notified to my Department have now been accounted for, and that many of them are now safely home in Ireland," the Minister for Foreign Affairs and Trade, Charlie Flanagan, said Saturday. "The Consular Division of my Department and our Embassy in New Delhi remain in ongoing contact with a number of people who have yet to leave Nepal, and will continue to assist those citizens and families who require additional support. I know this has been a difficult experience for many Irish visitors to Nepal. While it is good news that there has been no Irish fatality, my thoughts remain with the people of Nepal at this very tragic time."
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Apple and other tech giants, including Google, which have based their international headquarters in Ireland, could have to pay significant sums in additional taxation if a European Commission investigation rules that tax arrangements entered into by Ireland with the companies are ruled as subsidies (state aid).

The impact of a ruling that declared the arrangements as illegal under European law would see companies such as Apple having to repay the subsidized tax for up to ten years. Corporation tax in Ireland is already low at 12.5%. Apple however has been extended a 2% taxation rate. If the company is forced to repay 10% of profits for the past 10 years, and was obliged to pay the full tax rate from thereon, the impact on the company would be 'material,' which prompted a warning to Apple stockholders in the company's quarterly filing lodged with the SEC this week.

What is at the heart of Apple's problems is not its earnings in Ireland, but its business worldwide, profits for which are largely channeled to its two Irish subsidiaries. Its core problem is not just the low rate it is paying in Ireland, but the tax avoided being paid in almost every country it operates. This could result in a litany of tax rulings from around the world, not only against Apple, but counterparts such as Google and Microsoft. It should be stressed however that Apple maintains all its taxation arrangements, worldwide, are perfectly legal under current law.

The U.S. Internal Revenue Service is investigating Apple's taxation arrangements as its 2% tax rate in Ireland is a significant variance from the U.S. corporate tax rate of 35%. The company's accounts for the period 2010 to 2012 are currently being audited by the IRS. The company also notes in its quarterly filing, it is subject to state and municipal taxes which could also be varied by audits. The company however does indicate it has accrued provisions to allow for any adverse audit findings. For its part it also points out that it is "likely the largest corporate income taxpayer in the U.S." The company told a Congressional hearing in mid-2013, "(Apple) paid nearly $6 billion in taxes to the U.S. Treasury in [the fiscal year of 2012.  These payments account for $1 in every $40 in corporate income tax the U.S. Treasury collected last year," the company said.

An adverse decision in Europe may prompt a reorganization of the company's worldwide operations, although significant investment has been made in Ireland to establish offices, facilities and plants, and to employ its large Irish workforce, comprising several thousand people, so dislocation is not a major concern for Ireland. The official 12% tax rate is also extremely favourable in comparison to tax rates paid in the United States, which Apple avoids as it maintains profits earned outside the U.S. are invested outside the U.S. It is also significantly less that what it would be paying for profits it is generating in other countries, but are siphoned off to Ireland. For Ireland, while it loses the benefit of 10% of its 12% taxes it could be taking in domestically, it is gaining 2% of virtually all Apple's worldwide profits. Ireland also generates significant income tax from the many thousands of workers Apple has employed in its more than 3 decades of the company's operations in Ireland. In February, Apple announced it was reinvesting further with the construction of a 166,000 square metres data centre in Athenry, Co. Galway (pictured) at a cost of nearly $1 billion. It is expected to be operational in 2017.

Meantime other countries are also looking at the impact on their tax revenues. Australia is investigating Apple as its Australian operations are wholly-owned by its Ireland corporations, subjecting its income in the main to the Irish entities, effectively avoiding Australian corporation tax which is at 30%.

A report in the Australian Financial Review by investigative journalist Neil Chenoweth published last month set out how Apple moves its profits around the world to avoid taxes. Australians have paid $27 billion to buy Apple products since 2002, yet the company has paid only $193 million in Australian tax) - just 0.7% of turnover, the newspaper reported, saying it estimated that about $9 billion in profit had been shifted offshore to minimise tax paid in Australia.

"Apple worldwide in the past four years have avoided paying tax on $US44 billion," the AFR quoted Antony Ting, a senior lecturer in taxation law at Sydney University, as saying. Ting is researching how companies such as Apple, Microsoft and Google exploit tax laws to their advantage.

"The Company is subject to taxes in the U.S. and numerous foreign jurisdictions, including Ireland, where a number of the Company's subsidiaries are organized," Apple said in its SEC filing this week. "Due to economic and political conditions, tax rates in various jurisdictions may be subject to significant change."

"The Company's future effective tax rates could be affected by changes in the mix of earnings in countries with differing statutory tax rates, changes in the valuation of deferred tax assets and liabilities, or changes in tax laws or their interpretation, including in the U.S. and Ireland. For example, in June 2014, the European Commission opened a formal investigation of Ireland to examine whether decisions by the tax authorities with regard to the corporate income tax to be paid by two of the Company's Irish subsidiaries comply with European Union rules on state aid. If the European Commission were to conclude against Ireland, it could require Ireland to recover from the Company past taxes covering a period of up to 10 years reflective of the disallowed state aid, and such amount could be material," the filing stated.

"The Company is also subject to the examination of its tax returns and other tax matters by the Internal Revenue Service and other tax authorities and governmental bodies. The Company regularly assesses the likelihood of an adverse outcome resulting from these examinations to determine the adequacy of its provision for taxes. There can be no assurance as to the outcome of these examinations. If the Company's effective tax rates were to increase, particularly in the U.S. or Ireland, or if the ultimate determination of the Company's taxes owed is for an amount in excess of amounts previously accrued, the Company's operating results, cash flows and financial condition could be adversely affected," Apple said.

Dr Ting believes Apple will avoid repercussions in the U.S., telling the AFR last month he believes the United States government is aware, and supports, Apple's tax arrangements internationally, and by default, in the U.S.  "Because the US tax law provides or facilitates Apple to avoid foreign tax on their foreign income and the U.S. government knows that this is the problem for over 10 years, but they do not take any action at all," he said. "What Apple convinced the U.S. government of is that by helping Apple to avoid foreign tax, you are helping Apple to be more competitive in world markets."

In relation to the European Commission investigation, Apple says its assertions are without merit. It does however concede that having to repay 10 years of subsidized tax could materially affect the company, but says it is unable to assess the impact it would have on the company. "On June 11, 2014, the European Commission issued an opening decision initiating a formal investigation against Ireland for alleged state aid to the Company. The opening decision concerns the allocation of profits for taxation purposes of the Irish branches of two subsidiaries of the Company," Apple said. "The Company believes the European Commission's assertions are without merit. If the European Commission were to conclude against Ireland, the European Commission could require Ireland to recover from the Company past taxes covering a period of up to 10 years reflective of the disallowed state aid. While such amount could be material, as of March 28, 2015 the Company is unable to estimate the impact," the quarterly SEC filing said.

On the subject of its tax arrangements in the United States, Apple noted, "The Company's effective tax rates for the second quarter and first six months of 2015 and 2014 differ from the statutory federal income tax rate of 35% due primarily to certain undistributed foreign earnings, a substantial portion of which was generated by subsidiaries organized in Ireland, for which no U.S. taxes are provided because such earnings are intended to be indefinitely reinvested outside the U.S. The higher effective tax rate during the second quarter and first six months of 2015 as compared to the same periods in 2014 is due primarily to a different geographic mix of earnings."

"The U.S. Internal Revenue Service is currently examining the years 2010 through 2012. In addition, the Company is subject to audits by state, local and foreign tax authorities," the company said in the filing. "Management believes that adequate provisions have been made for any adjustments that may result from tax examinations. However, the outcome of tax audits cannot be predicted with certainty. If any issues addressed in the Company's tax audits are resolved in a manner not consistent with management's expectations, the Company could be required to adjust its provision for income taxes in the period such resolution occurs."

The SEC filing was lodged on Tuesday by Luca Maestri, Apple's Senior Vice President and CFO. The company posted quarterly revenue of $58 billion and quarterly net profit of $13.6 billion, more than 23% of turnover.
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The government in Ireland observed Tuesday as the first Workers' Memorial Day. The Irish observance coincided with an international day marked by trade union and employer groups worldwide, as well as individual organizations. "This day, 28th April, is recognized by the International Labour Organization as an International Day of Action for Safety and Health at Work and an important platform for promoting safe, healthy and decent work around the globe," Ged Nash, the Minister for Business and Employment said Tuesday. "I welcome the common purpose demonstrated by Congress, Ibec and the HSA in jointly marking Workers’ Memorial Day Ireland for the first time and their commitment to jointly promoting safety and health at work by doing so on a recurring annual basis." In Ireland in the five year period between 2010 and 2014, 253 people have been killed in work-related accidents and many thousands more badly injured.

(Pictured: Ireland's Minister for Business and Employment Ged Nash out in front of Martin O'Halloran, HSA; Patricia King, ICTU; and Danny McCoy, IBEC).
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The Ireland Supreme Court ruled on Friday in favour of the result of the Children’s Referendum. The decision paves the way for the recognition of children in their own right. It also ensures that decisions affecting their future are made in their absolute interest. “It is important that citizens have the opportunity to bring concerns to our courts as happened in this case,” the Minister for Justice and Equality Frances Fitzgerald said Friday in welcoming the decision. “As the then Minister for Children and Youth Affairs who brought forward the proposition put before the people, I am pleased that the Supreme Court has upheld the wishes of the majority of the Irish people who voted to put the protection and best interests of children at the heart of our constitution. The Children's Referendum was a key element of this government's comprehensive and unprecedented programme of reform designed to better protect Ireland's children,” Fitzgerald said. “This reform programme has also included the establishment of Tusla, Ireland's dedicated Child and Family Agency and the enactment of the Children and Family Relationships Act, which was signed by the President on April 6th. This is a new era for how we as a society view our children. No longer seen and not heard, children are now recognised by our Constitution as individual rights holders deserving of protection by our laws irrespective of their family form,” the minister continued. “Most importantly, we have enshrined in our constitution the fundamental principle that the best interests of the child will be recognised as paramount in important decisions affecting them. Every child matters. Every child is equal. As Minister for Justice and Equality, I will continue to work to make this a practical reality for children in Ireland today just as I will continue to work to make Ireland a more equal society for all,” Fitzgerald added. The Children's Referendum was held on November 10 2012. 58% of voters, and 40 of the country's 43 constituencies, supported the proposed changes, however only a third of eligible voters took part in the ballot casting doubt on its validity as the wish of the majority of Ireland.
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The government has approved legislation which will crack down on burglars, making it more difficult for them to obtain bail, and ensuring they face longer sentences. Ireland has been subject to increasing levels of burglaries across the nation, with most of them committed by serial burglars. "This legislation underscores the importance of the home which is recognised by Article 40.5 of the Constitution. It states: ''The dwelling of every citizen is inviolable and shall not be forcibly entered save in accordance with law," Ireland's Minister for Justice Frances Fitzgerald said Wednesday, "Burglary of a person's home is very traumatic for the victim, is a serious offence and always has the danger to escalate into an offence against the person. It is the combination of the serious nature of the offence and the fact that burglars tend to be repeat offenders that warrants specific measures aimed at prolific burglars." "This Bill is proportionate in that it is targeted at offenders with previous convictions who are charged with multiple offences of residential burglary. I am determined that those who invade and disrupt the lives of citizens in this way are dealt with robustly," Fitzgerald added.
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Irish President Michael D Higgins will lead a commemoration event in Cobh, a town on the south coast of County Cork on Thursday to mark the centenary of the sinking of the Lusitania. The event, which will also be attended by a number of other VIPs including the British, German and U.S. ambassadors to Ireland is expected to see a large turn-out. On May 7 1915, the Cunard ship was en-route to Liverpool from New York when she was torpedoed by the German U-Boat, U20, just ten miles off the Cork Coast. 1,959 people were aboard the liner. There were some survivors, however most perished although only a portion of the bodies were recovered. The survivors were brought to Cobh which was named Queenstown at the time. They were provided accommodation in hospitals, lodging houses and private homes. 148 of the victims are buried in the Old Church cemetery one mile outside Cobh. More victims were interred at Saint Multose Church, Kinsale. On Thursday road closures will be in effect in Casement Square and on part of Westbourne Place from 11.30am until 10.30pm. "We expect that up to 10,000 people from across Ireland and beyond, many of whom have personal connections to the Lusitania disaster, will descend on the town of Cobh to remember all those who lost their lives on the 7th May 1915," Captain Michael McCarthy, Commercial Manager of the Port of Cork who is lead organiser of the event, said Monday.
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A youth and an older man are in custody following an apparent knife attack on a couple which resulted in the death of a man and the hospitalisation of a woman. Gardaí were called to a house in The Grove area, Pallasgreen, County Limerick on Thursday night where they found a man had been repeatedly stabbed.  The call after 11 o'clock Thursday night transformed into a homicide investigation after the man died at the scene. The man, whose name has not been released, was aged 30. The woman on the premises, aged 34, was rushed to University Hospital Limerick with an apparent stab wound. Her condition is believed to be non life-threatening. Two males, 20 and 32 years, have been arrested in connection with the incidents and are currently detained at Henry Street and Roxboro Road Garda Stations under Section 4 of the Criminal Justice Act, 1984. Gardaí are appealing for witnesses or anyone with information to contact them at Bruff Garda Station on 061 382940, the Garda Confidential Line 1800 666111 or any Garda Station.
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DUBLIN, Ireland - The Road Safety Authority (RSA) and An Garda Síochána are urging drivers to watch out for motorcyclists on Irish roads over the May Bank Holiday Weekend. The appeal is being made following a rise in motorcycle deaths in 2015. Since January, five motorcyclists have died in crashes compared to 2 up to the same period last year. Drivers are being urged to constantly be on the lookout for motorcyclists, in their blind spots, at junctions and especially when turning right. Motorcyclists are asked to be extremely careful when overtaking, negotiating bends and to be particularly mindful of their speed. Motorcyclists accounted for 12% of road deaths in 2014, despite making up less than 2% of the total vehicle fleet. Both 2013 and 2014 show peaks in motorcyclist fatalities during April/May, June and July. The greater number of fatalities over the summer months coincides with a period of good weather in both years. Preliminarily collision analysis of fatal motorcycle crashes in 2014 shows that:

• Motorcyclist fatalities are highest among men aged 20-40.

• Fatal collisions were most likely to occur at junctions, with either the motorcyclist or the other vehicle exiting on or off a main road; this type of manoeuvre led to 8 fatalities in 2014.

• Overtaking manoeuvres and losing control of the motorcycle also emerged as noteworthy contributory factors.

• Motorcyclist fatalities are most likely to occur in the afternoon and early evening from 4pm-8pm

• Eight out of ten motorcyclist fatalities occurred either on roads with an 80km/h speed limit or a 100km/h speed limit.
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Three-year old Grace Penar Turner and her mother have been located safe and well, putting to an end an earlier CRI Alert. The pair were reported missing Saturday from their home in Rathfarnham in Dublin. They were last seen in Tara, Co Meath Saturday morning at 9.45. The car in which Anna Penar Turner, the toddler's mother, was believed to be driving was sighted in the Blanchardstown area of Dublin 15 at 1.45 Saturday afternoon. The CRI Alert called for anyone sighting the pair or either the mother or daughter to contact gardai on their emergency numbers. On Sunday gardai advised the CRI Alert had been cancelled. "Grace and Anna Penar Turner have both been found safe and well," a statement said. "Gardai wish to express their thanks to all members of the public and media for their assistance in this matter." The statement requested the privacy of the family be respected.
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Garda has issued a public appeal for information in tracing the whereabouts of 14-year old Richard "Ricky" Wall, who has not been seen for the past three days. Ricky was last seen in Baltinglass County Wicklow at 1pm on Friday. He is described as being 5 feet 5 inches in height, of slim build, and having brown hair. When last seen Ricky was wearing black jeans, black jacket, blue and white striped shirt and white runners.  Anyone who has seen the boy or who can assist in locating him is asked to contact Baltinglass Garda Station on 059-6482610, the Garda Confidential Telephone Line 1800 666 111 or any Garda Station.
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Northern Irish golf ace Rory McIlroy claims he is still the world's best golfer despite failing to complete a career Grand Slam after finishing fourth in the Masters on Sunday. And as per the rankings, McIlroy is right. American Jordan Spieth won the Masters to become the second youngest golfer to achieve the feat after Tiger Woods, but the highest he could go in the world rankings was at world number two. And McIlroy believes that that was how it should be, regardless of the fact that if the rankings were worked out over six months instead of two years then Spieth would already have been on top. McIlroy won back-to-back Majors with a WGC title in between for good measure last year. But funnily enough things happen very quickly in golf and McIlroy's mediocre form since starting the -season with a first and second in the UAE has twisted the pecking order, but not to the Northern Irishman. The world number one said that he just has to worry about himself and try to play the best that he can, adding that he knows that if he does that then that number one position is pretty safe. McIlroy said that Spieth has obviously been playing great golf since the end of last year with a couple of wins and being in contention basically every time he plays, adding that the American is playing very well, but the Northern Irishman insisted that he knows that he has the capability to do the same thing.
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Named after a newspaper first established in Dublin in 1880, Irish Sun reports on news from across Ireland, and all things Irish from around the world.
Introduction
Irish Sun, the name taken from a newspaper first published in Ireland in 1880, is an online news service providing coverage of people and events in Ireland, and stories related to Irish people and happenings around the world.

Since the early 2000s, when the site was launched, the aim has been to provide a comprehensive Irish news coverage, together with international news, and business updates - utilising resources which include in-house journalists, international wire services, and several thousand external news Web sites.

At Irish Sun, stories are constantly being added and updated around-the-clock. Whether it be breaking news from Dublin, Cork, Galway, Kilkenny, or anywhere in Ireland, we endevour to bring you the news first.

For the very latest in Irish national, global, or business news, we would like to think we are your first choice. We also provide the latest weather for cities across Ireland, a news poll, hotel reviews, and movie reviews.

It should be noted Irish Sun is not associated with any newspaper published in the UK or Ireland, nor is it associated with the UK tabloid newspaper The Sun, which has an Irish edition. It is purely an online news portal, and is only connected with other online news services.
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