Full coverage: Tax

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.

The US Senator who lost out to Joe Biden in the Democratic presidential race has dropped a bombshell into the fraught federal budget debate: A proposed additional tax on the profits recorded by American multinationals globally, including in Ireland.

Analysis by The Currency reveals that the tax authorities of six EU countries have received Irish-held customer data from Airbnb. Now, a new Irish court judgement paves the way for other members states to do likewise. What happens next?

The US software multinational has just revealed how a simple intra-group balance sheet reorganisation with no gain in value allowed it to generate a $1.4bn tax benefit in Ireland.