Full coverage: Malta

The company was granted a licence this week in Malta under the new EU crypto rules. At the same time, it is shutting down one of its Irish entities. It maintains some operations in Dublin.

As the multinational chipmaker moves the registered office of a key holding company from Ireland to Malta, its Irish tax bill is surging. What exactly is happening?

With all EU countries obligated to impose the 15 per cent minimum corporation tax rate from next year, a multi-billion-dollar subsidiary of the semiconductor giant straddling Ireland and Malta is moving away from Dublin. But where will the tax be paid eventually?

The Irish tax authority has warned about the flow of Irish pensions to “opaque, risky” and tax-efficient structures in countries like Malta. New figures reveal the volume of pensions being moved.

The Currency first revealed how the US semiconductor multinational had squeezed through the gap left between the ban on the double Irish and single malt structures. Now we have the full picture of how it works – and how efficiently.

Over the past eight years, the US and Irish governments have tried and failed to close tax loopholes on three occasions. Why is this, and can the collective approach under the new OECD deal turn the tide?

For five years, a charity has warned of the risk that multinationals may combine Ireland and Malta to minimise their tax bills aggressively. Now that its concerns have been borne out, Christian Aid explains why it matters.

Computer chips, video games, aircraft leases: As long as a portion of Irish income can be attributed to intangible assets, multinationals have found creative ways of having it taxed at around 5% in the Mediterranean island.

From offshore schemes to unregulated funds, financial advisers are always looking for a new scheme to peddle. Given some of the products on offer, it is hard not to see this as a race between the Central Bank and a series of blowouts in the marketplace.

Despite various official investigations and Revenue warnings, the quantum of pension funds being transferred overseas peaked last year. Most went to tax-efficient structures in Malta.