Full coverage: Microsoft

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.

SuperAwesome, the London-based “kid tech” company established by Irish entrepreneur Dylan Collins, has just added Microsoft to its shareholder register. The company is profitable and brokers want it to go public. So why raise the money at all? Collins tells Ian Kehoe.