Full coverage: Paschal Donohoe

Replacing Michael McGrath with Jack Chambers represents a generational shift for Fianna Fáil. But with a budget and a general election looming, it is also a big political gamble by Micheál Martin.

Changes to Apple’s tax structure have skewed short-term Exchequer figures for three years but multinationals are again lining up large taxable profits in Ireland in 2024.

As he enters final budget negotiations with his cabinet colleagues, the Minister for Public Expenditure and Reform talks about crafting a budget, explains why inflation is dominating his thoughts, and makes his case for the Government’s economic policies.

If a state of high dudgeon can be reached in the current circumstances, how will the political parties cope when high-grade manure drops from the sky without warning as inevitably it will?

Having delivered Budget 2023, Minister for Finance Paschal Donohoe speaks candidly about his time in office – from achievements to regrets. He also talks about the specifics of the budget, the future of taxation, and governing in a time of crises.

The Minister for Finance heads to an EU meeting in Prague hopeful of a 15% corporation tax directive, but the full OECD agreement is far from ready for implementation.

Minister for Finance Paschal Donohoe could be re-elected unopposed to the highly prized European role. But his candidacy could be jeopardised by a cabinet reshuffle. Given the influence the post brings, the Government must come up with a solution – and fast.

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.

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.

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.