Full coverage: Multinationals

The Irish obsession with the 12.5% corporation tax rate has already receded into the background of crunch global talks on the taxation of multinationals. Attempts to hammer out the details of a full deal have deep ramifications here and around the world.

The Irish tax authority has forced settlements from 600 contract workers at pharma and IT giants for overstating their travel and business expenses. Drawing from documents obtained under FOI, new data and legal filings, this is the story of Revenue’s 10-year contractor probe.

Minister for Finance Paschal Donohoe, his European Commission counterpart Paolo Gentiloni and Ireland's accountancy bodies agree on one thing: the future of multinational taxation has yet to be decided in Washington. The worst-case scenario for Ireland would be to sign up to the latest OECD proposals, only to see them thwarted by partisan strife in the US.

Despite Emmanuel Macron’s denial, Paris is putting pressure on Dublin to accept an international minimum corporation tax rate. While the French president publicly targets "big digital groups" such as those routing profits through Ireland, this has a lot more to do with tax optimisation by French firms elsewhere.

The US Senator who lost out to Joe Biden in the Democratic presidential race has dropped a bombshell into the fraught federal budget debate: A proposed additional tax on the profits recorded by American multinationals globally, including in Ireland.

Analysis by The Currency reveals that the tax authorities of six EU countries have received Irish-held customer data from Airbnb. Now, a new Irish court judgement paves the way for other members states to do likewise. What happens next?

The US software multinational has just revealed how a simple intra-group balance sheet reorganisation with no gain in value allowed it to generate a $1.4bn tax benefit in Ireland.

This Thursday evening is the moment chosen by the Irish Government to officialise its adhesion to a global pact to raise corporation tax to a floor of 15%. Since The Currency's launch in September 2019, we have been keeping track of the biggest business story connecting Ireland to the wider world. Catch up with our best coverage of the issue.

Some columns are exercises in whataboutery. This column is an exercise in whatifery. Corporation tax receipts here are supposed to fall in the coming years. What if they rise?

New investment in Waterford is good news. As tax reform looms, the multinational’s confirmed choice of Ireland as it prepares to lure investors to buy its contact lens business is even better.