Full coverage: Tax

Pascal Saint-Amans’s career as OECD tax director culminated one year ago when he secured a global agreement to overhaul corporation tax. As he leaves this position, he assesses the work remaining to be done.

A government briefing paper has laid bare the trends in the betting industry in Ireland, where punters are expected to bet more than €5.1 billion this year.

In part two of our investigation into the Ingka Group's Irish corporate structures, we unlock the retail giant’s Irish-operated investment strategy and explain how a number of Irish subsidiaries in Ireland help reduce its overall tax liabilities.

The Minister for Finance heads to an EU meeting in Prague hopeful of a 15% corporation tax directive, but the full OECD agreement is far from ready for implementation.

An international agreement has just led the Danish tax appeal body to reject a claim by the Irish subsidiary of a multinational that it didn’t have a permanent establishment in Denmark. There are many more with similar arrangements.

Cabot Financial Ireland and its Dublin subsidiaries have grown their assets and revenue from non-performing loans acquired from Portugal to Poland – as well as the taxable Irish profit arising from this business.

Share buybacks from cash-rich PLCs are in vogue. And, due to a legislative anomaly, they come with a tax benefit. However, that loophole could soon be closed off.

Instead of playing along the rules agreed by 137 countries to raise corporation tax to a global minimum, Democratic Senators have selected the bits that favour narrow American interests – and put international co-operation at risk.

Vat is second only to income tax when it comes to filling the state’s coffers. The sheer volume of money involved means small changes can make a big difference, the Tax Strategy Group’s papers show.

Papers released by the Tax Strategy Group examine options to reduce the burden of capital gains tax on entrepreneurs. While they rule out a headline rate cut, there are other ideas on the table.