Full coverage: Tax

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?

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.

The Irish tax authority has initiated a legal action against Novartis, a Swiss pharmaceutical multinational with major operations in Ireland. But why is Revenue targeting the company, and how much is at stake?

Despite Emmanuel Macron’s denial, Paris is putting pressure on Dublin to accept an international minimum corporation tax rate. While the French president publicly targets "big digital groups" such as those routing profits through Ireland, this has a lot more to do with tax optimisation by French firms elsewhere.