Full coverage: Apple

Judges in Luxembourg have found that the European Commission failed to prove Irish tax deals with Apple were illegal. The main reason? Investigators didn’t go far enough in their probing of the Revenue’s “incomplete and occasionally inconsistent” rulings.

He stood in the way of Apple, racked up debt, used forged documents and a front company. Brian McDonagh has been unyielding in his ambition to build a data centre. New High Court findings suggest he will pay a hefty price.

Mapping Multinationals: Exit the double Irish, enter the green jersey. Following into the footsteps of Apple, US-based tech multinationals incentivised by shifting tax rules have been accelerating onshorings of intangible assets here.

From a new wealth tax to a charge on onshored intellectual property, the Sinn Féin manifesto proposes a range of tax reforms. In a detailed assessment of the proposals, tax expert Eoin O’Shea assesses the detail of each proposals and its likely impact.

The central party after the election has become the first major political force to question Ireland’s approach to foreign direct investment. In government, it would raise additional tax revenue from multinationals – but how sustainable would that be?

Irish-registered subsidiaries of US-based technology companies have been distributing hundreds of billions to their parents since the start of 2018, illustrating the scale of reserves built offshore through the use of tax schemes over the years.

Although he may not realise it, Tim Cook might never have joined Apple if it was not for a Corkman. Equally if it wasn’t for Tim Cook, the multinational giant might not still be in Cork. This is the inside story of how Apple ended up in Ireland, and why it stayed there.

The company singled out in the EU's €13bn state aid decision to illustrate global jostling for a slice of multinational taxation wants a unified set of rules. As its CEO Tim Cook picked up an award in Dublin this week, Thomas Hubert looks at how Apple does business in Ireland in the wake of shifting US and Irish legislation.

He took on tech giant Apple and lost. Now businessman Brian McDonagh is facing renewed pressure in relation to a controversial land deal.