Full coverage: OECD

In a new unified set of proposals, 137 countries have narrowed down the rulebook that will reallocate tax paid by global firms towards those countries where they really make profits. This would mean lower corporation tax receipts for Ireland – yet a number of key pieces are still missing in the puzzle, awaiting political agreement put on ice by Donald Trump this year.

The employment numbers are not false. But they are selectively biased and are rarely contextualised with other data and with what people are experiencing on the ground. This helps explain the disconnect that was manifest at the recent election.

Ireland makes much of its relationships to the world’s financial structure and has has a passable relationship with the knowledge structure. But it knows almost nothing about its security structure, or where it sits within the mesh of global value chains.

Led by Germany, core EU countries are preparing to tax equity trading. Yet research shows that to reinforce financial stability, policy should instead encourage equity investment and tax debt.

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?

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.