From the inception of the European Commission’s state aid case against Apple seven years ago to the eventual demise of the double Irish scheme last year, intellectual property has been at the centre of the attention when it comes to the tactics used by multinationals to locate as much profit as legally possible in Ireland, where they enjoy the famously low 12.5 per cent corporation tax rate minus any applicable deductions. As I track the onshoring of intangible technology assets worth tens of billions of euros into this country, but also the Irish empire built by vulture funds to acquire…

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