Full coverage: Tax

A sophisticated offshore scheme used by hundreds of wealthy Irish investors has finally unravelled—15 years, €60m, and multiple court battles later.

The cloud technology firm, now part of the Broadcom group, has moved intellectual property rights – and taxable income – from Ireland to the US.

Sprintax, part of Terry Clune's Clunetech, has built a big business handling taxes for non-US residents. Enda Kelleher and Ryan Ludden tell The Currency of its UK expansion and move into dividend taxes.

The US-based IT giant is realising the second half of the value onshored to Ireland in 2020 – without rowing back on its profitable Dublin-based green jersey structure.

Covidien, a multinational acquired by Medtronic, twice won the right to deduct Vat through a structure allowing its Irish headquarters to rent its CEO from a US subsidiary. The Court of Appeal has overturned previous decisions.

Green diesel fraud, the impersonation of an Irish citizen resident in the US and the theft of financial data all featured in a ruling by the Tax Appeals Commission.

An economic development model based on attracting tax revenue at the expense of other countries can only last as long as they tolerate it, economist Gabriel Zucman warns in an extensive interview.

Multinationals led by pharmaceutical manufacturers have long used intangible assets and transfer pricing to shift profits to Ireland. Could the same moves work in reverse to reduce exposure to tariffs?

Given Michael Lowry’s regained prominence, there has been a lot of focus on the Moriarty Tribunal. But it is worthwhile to revisit the circumstances surrounding his 2016 conviction for tax offences.

In the second part of our series, The Currency looks at the opaque nature of GAA county board finances and the key expense lines where boards could potentially take a big tax hit.