Full coverage: Multinationals

By locating intellectual property in Ireland, Twitter was planning to shrink taxable profits for 15 years. Now the social network is not so sure the green jersey scheme is going to deliver.

The US Treasury Secretary visited Dublin on Monday as her country entered the final stretch of a fraught congressional budget debate. Upcoming American legislation implementing the OECD-led global tax agreement is the piece of the puzzle with the most direct impact on multinationals operating in Ireland.

The US social network has written off most of the value it had booked for the intellectual property placed in its expanding Irish operation. What does the move mean for other multinationals using the popular green jersey tax structure?

Ireland is signing up to a global agreement that no large multinational should pay less than 15% in corporation tax anywhere. The structures used by firms here show that the calculation of the exact profit taxable at this rate matters a lot more than the headline figure.

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?