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Full coverage: OECD

The OECD tax deal was for a level playing field. The US bill on a 15% minimum rate is ignoring it

Instead of playing along the rules agreed by 137 countries to raise corporation tax to a global minimum, Democratic Senators have selected the bits that favour narrow American interests – and put international co-operation at risk.

Thomas Hubert
12th Aug, 2022 - 7 min read

The 28 US multinationals set to move (some) tax away from Ireland – and the complex OECD rules behind it

Last year’s global tax deal now comes with draft “Pillar one” provisions detailing how much taxable profit will be re-allocated to market countries, and where from. This is what it means for multinationals operating here.

Thomas Hubert
18th Jul, 2022 - 6 min read

As Europe dithers on 15% corporation tax, Microchip continues to route billions through the double malt shelter

EU ministers have again failed to agree on how to implement the global OECD deal on multinational taxation. The whole project could still be derailed, or at least delayed – and some corporations continue to jump into the gap in the meantime.

Thomas Hubert
6th Apr, 2022 - 6 min read

Top-ups, carve-outs and shelters: What the 15% tax rules will mean for Microsoft, Intel and Pfizer in Ireland

The OECD has published the common rules laid down by participants in this year’s global agreement on the taxation of multinationals. Their implementation at EU level will dictate how much US firms end up paying in Ireland.

Thomas Hubert
21st Dec, 2021 - 5 min read

Corporation tax showdown: 15% it is. Then comes all the rest

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.

Thomas Hubert
6th Oct, 2021 - 4 min read

Irish tax policy, US budget uncertainty, EU confidence and a Trojan horse

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.

Ian Kehoe
21st Sep, 2021 - 5 min read

The multinational tax reform portal

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.

Thomas Hubert
23rd Jul, 2021 - 2 min read

A tale of two Pasc(h)als: Inside the global corporation tax showdown

As the Irish government invites the business community to take part in the debate on multinational tax reform, we ask Minister for Finance Paschal Donohoe and OECD tax chief Pascal Saint-Amans what is coming next.

Thomas Hubert
21st Jul, 2021 - 7 min read

Later but stricter: From green jersey to Section 110 vehicles, EU tax chiefs have Ireland in their crosshairs

The demise of the double Irish has left Ireland better off as multinationals switched to a range of other tax schemes to locate profits here. In delaying its tax harmonisation plans, the European Commission wants to harness the Covid and Biden effects to go after them all.

Thomas Hubert
19th May, 2021 - 8 min read

“The stars are aligned”: new July deadline for global agreement on multinational taxation

Proponents of international rules to get tech giants to pay tax where their customers are, rather than in hubs like Ireland, have gathered strong momentum in recent weeks.

Thomas Hubert
5th Mar, 2021 - 5 min read
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