Officially, Niall Cody should be retired. His seven-year term as chairman of the Revenue Commissioners ended in January, offering an opportunity for the most senior tax official in the country to ease into the shadows or glide into the world of non-executive directorships and state boards. However, Cody and the government had other ideas. The organisation that Cody leads is far from challenged; in fact, it consistently ranks as one of the top-performing government agencies. But it is facing significant and generational challenges – both at home and abroad. The bedrock of Ireland’s industrial policy, the fabled 12.5 per cent…