Full coverage: Tax

The Californian technology giant is the only corporation capable of causing the swell in six-monthly tax figures observed since late 2021. The dates and figures match.

The Government is moving towards a new top-up tax to fill the gap between the 12.5% standard corporation tax rate and the internationally-agreed 15% for multinationals, in a format designed to suit US groups operating here.

Vertiv, the US electrical technology group, acquired E&I Engineering for $1.8 billion in 2021. More than half of this value was for intangible assets, which the group can now amortise against taxable profits.

When a Spanish multinational sold its stake in the company that built the M4 toll road, Revenue issued a contested CGT bill. Following a tax appeal in 2021, the High Court has now ruled on the case.

What does the current tech slump mean for jobs and corporation tax in Ireland? To try and get some answers, Ian Kehoe spoke with Stephen Kinsella and Thomas Hubert.

Beyond housing, our approach to saving and investment is primitive and punitive. Given that so many younger people are locked out of the housing market, we need to change our policies to encourage people to save, invest and build pensions.

The EU has special-purpose vehicles in its crosshairs. The European Parliament has suggested stricter criteria to scrutinise their use in tax avoidance, but the decision rests with finance ministers.

When the Swiss food multinational acquired Pfizer’s infant formula business in 2012, it claimed the cost of unwinding intercompany debt as a tax-deductible expense. The Tax Appeals Commission has now decided the case.

The latest layoffs at Salesforce show the correction in the tech industry is not over, raising questions about Ireland's corporation tax boom. Another tax stream, however, gives an indication of the profits yet to be declared here – and that's before we even look at big pharma.

The semiconductor multinational is reaping maximum rewards from the loophole still allowing Irish companies to be tax-resident in Malta. Its tax bills are small, but its capital returns are not.