Full coverage: Tax

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.

The US social network has written off most of the value it had booked for the intellectual property placed in its expanding Irish operation. What does the move mean for other multinationals using the popular green jersey tax structure?

Of the many transport situations where driving a car makes little sense, business trips are the most obvious. The tax treatment of expenses claims offers one of the many avenues needed to tackle the disproportionate cost of the drive-everywhere mindset.

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.

The Irish obsession with the 12.5% corporation tax rate has already receded into the background of crunch global talks on the taxation of multinationals. Attempts to hammer out the details of a full deal have deep ramifications here and around the world.

A clinic owner claimed doctors and dental practitioners were contractors. Revenue recast them as employees. The subsequent dispute has far-reaching implications for medical and other professionals.

Exchange-traded funds have caught on in the rest of the world because they’re a cheap, easy way for an ordinary person to build a diversified portfolio. Governments encourage their use. But Ireland's Revenue doesn't view them favourably.

The Irish tax authority has forced settlements from 600 contract workers at pharma and IT giants for overstating their travel and business expenses. Drawing from documents obtained under FOI, new data and legal filings, this is the story of Revenue’s 10-year contractor probe.

A lawyer at a blue-chip firm reached a settlement after claiming he was “victimised and defamed” when he raised internal concerns. In a dispute that has implications for hundreds of other partnerships, a separate battle emerged over its tax treatment.

Ireland’s CGT rate has been increased four times in 12 years, is among the highest in the world, and is an ongoing flashpoint between business and policymakers. With budget negotiations underway, will the government reduce the 33% rate? Or will they tinker with reliefs?