Full coverage: Tax

Changes in tax law on both sides of the Atlantic have seen the Irish subsidiaries of multinationals pay more to access American intellectual property. But from the US side, a lot of this revenue is unaccounted for.

The value of share buybacks topped €4.1 billion in 2023. New documents state that the introduction of stamp duty on share buybacks could increase the annual tax take by €41 million. Will it happen?

In a month when only two multinationals pay significant tax bills, the surge in their contributions accounted for the entire Exchequer surplus recorded so far this year. The budget is only around the corner.

Britain's individual savings accounts, now 25 years old, are nearly making millionaires of its power users. Experts outline the case for an Irish ISA.

Peter Burke is asking voters to choose between tax breaks for restaurants or middle income earners. As a Fine Gael TD, this makes sense, but as enterprise minister, this is leaving hospitality entrepreneurs puzzled.

There were the billions of euros in corporation tax and the thousands of jobs. Now the US multinational is reporting hundreds of millions of euros’ worth of renewable energy contracts.

When you look at the profile of the remaining debt in the warehouse, the breakdown of the companies that owe it, and the national insolvency trends over a sustained period, it is clear there is no need for write-downs or an amnesty on the €1.65bn in the warehouse.

Separate EU attempts at corporation tax harmonisation and capital markets integration are nothing new. The suggestion that they might be linked is, but it didn’t seem to stick.

The medical products multinational Covidien used to be headquartered in Ireland but rented key corporate services from a US subsidiary before selling itself to Medtronic. The High Court has just decided the Vat implications of those transactions.

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.