Full coverage: Multinationals

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.

From taxing multinationals to strengthening business ties in the wake of Brexit and getting lost in the Irish legal system, France’s pointman in Ireland inaugurates our new series of interviews with ambassadors to Dublin: Diplomatically speaking.

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.

In a new series, The Currency investigates the structures and tactics used by technology multinationals in Ireland. We are mapping their footprints, following the money trail and unlocking the trends. We begin by tracing Google’s network of 24 companies here – from revenues to dividends.

The OECD is proposing that technology giants face a global minimum level of corporate taxation. What is it going to be, and what will it mean for Ireland’s fabled 12.5% rate?

The recent spate of job losses is a massive blow to the south of the country, but it also highlights Ireland’s growing dependence on multinationals. With a global recession warning, Ireland needs to shore up indigenous industry.

PwC boss Feargal O’Rourke has strong views on everything from the Apple tax case to work-life balance. And unlike many accountants, he is not afraid to share them.

A new OECD proposal on digital taxation illustrates how Pascal Saint-Amans, a soft-spoken French official, is attempting to radically restructure how, and where, multinationals are taxed. Ian Kehoe asks him how Ireland will fare in the new global carve-up.