Put on the green jersey

Put on the green jersey, or green jersey agenda, is an phrase which has been used in relation to Irish tax policy to represent putting the national interest first. The phrase can be used in a positive sense (e.g. supporting Irish teams or causes), but can also used in a negative sense (e.g. the national interest as an excuse for improper action or obfuscation of facts). In this context it can appear with another term, Ireland Inc. The origin of the term relates to the colour of Irish team jerseys.
Main use.
Political intrigue.
While the term is used in a range of contexts, it is most common to see it used in a pejorative sense, and to describe taking face saving actions (or cover-ups), over unveiling the facts. In this context, it is often used in relation to political situations and the choice between protecting Ireland's international reputation versus the need for public disclosure. The term is invoked frequently in such a manner during debates in the Irish Dáil Éireann (a search of Dáil Éireann debates lists over 400 instances), where opposition members sometimes claim face saving measures are for an incumbent Government's reputation, and not the national interest.
The term can be invoked by an incumbent Government looking for support from opposition parties for a particular course of action on which there is no consensus. In November 2018, the Irish Taoiseach Leo Varadkar was criticised by opposition parties for invoking the Green Jersey in relation to Brexit negotiations, and other matters.
Irish financial crisis.
During State prosecutions of the Irish banking crisis (2014–2018), the derived term green jersey agenda was used to imply that Irish bank CEOs and the Irish State (Department of Finance, Financial Regulator, and the Central Bank), colluded to advocate the build up of credit during the Celtic Tiger period, and then covered up the scale of financial leverage when the banking system began to collapse in 2008. In one particular State prosecution, the Irish Times reported how the State unsuccessfully sought to have the jury prevented from hearing evidence regarding a "green jersey agenda". In 2010, the Economic Adjustment Programme for Ireland introduced reforms to the Central Bank of Ireland to counter the "green jersey agenda", some of which have eroded. In January 2019, lawyers for jailed Irish financial services executive, Denis Casey, appealed his conviction at the Supreme Court of Ireland stating: "he authorised the transactions on the basis the regulator was fully aware of them and they were encouraged as part of the "green jersey agenda" involving Irish banks supporting each other during the financial crisis".
Corporate tax haven.
Irish and International commentators have used the term "green jersey" in relation to Ireland's corporation tax regime, and to imply that Ireland's status as a corporate tax haven is due to a close relationship between the Irish State (the Revenue and the Department of Finance) and IFSC professional services firms, to aid U.S. multinational tax schemes. In this regard, the term implies a closing of the ranks and a culture of secrecy (even likened to omerta). One example was the reaction of Finance Minister, Michael Noonan on being alerted to a new IP–based BEPS tool (called "Single Malt") that was replacing the "Double Irish" tax scheme (which was closed in 2015 after EU pressure). Irish historian Diarmaid Ferriter used the term Team Ireland to describe denials by the Irish State of research showing Ireland is the world's largest corporate tax haven.
Apple's post Q1 2015 BEPS tax structure in Ireland was labeled the "Green Jersey" by the EU Parliament's GUE–NGL alliance (in this case Jersey referring to the British Crown dependency of Jersey, rather than the garment).
Ireland Inc..
"Green jersey" can appear with the term Ireland Inc., which refers to Ireland behaving like a single company (and taking commercial decisions ahead of other decisions such as social, ethical, or risk). In this context, the term is most often invoked when refuting criticism of Ireland Inc. This was considered to be a factor in the lack of challenge and debate around the extreme build-up of leverage in the Celtic Tiger era (and for which the independent Irish Fiscal Advisory Council was created).
A cited example was when Irish businessman Denis O'Brien, who develops Irish real estate, said in 2018 that the Dublin office market was in a “bubble”, which the Irish Taoiseach Leo Varadkar, publicly refuted that day, from the world economic forum in Davos. Another example were the 2017 U.S. corporate tax reforms (i.e. Tax Cuts and Jobs Act of 2017, or TCJA). Ireland has a high reliance on U.S. corporates (80% of Irish tax, 25% of Irish labour, 25 of top 50 Irish firms, and 57% of Irish value-add). IFSC tax-law firms, and the Irish State's enterprise-body IDA Ireland, dismiss them as material risks; however, non-Irish experts disagree.
General use.
The term (and its derived terms), are also invoked as a call to put different interests aside in favour of taking a positive course of action for the Irish national interest. During the 2019 FAI controversies regarding CEO John Delaney, the term was invoked to overhaul the FAI's governance. In the 2019 European elections, it was invoked to show Ireland's commitment to Europe and rejection of a Brexit agenda. In April 2019, Irish European Commissioner, Phil Hogan, was quoted as describing Europe's support for Ireland's agenda in the Brexit negotiations as "wearing a green jersey".