Full coverage: Tax

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.

After The Currency exposed the volume deals struck by a medicine manufacturer with private hospitals and health insurers, our tax expert explores the ramification of the Vat dispute they triggered.

When one of Ireland’s largest electricity companies claimed capital allowances on the fees charged to plug into the national network, Revenue came back with additional tax bills. The dispute went to a two-day hearing before the Tax Appeals Commission.

A medical supplier decided to fight Revenue over a €1m Vat relief claim. To defend its case, the company had to reveal the discounts and rebates consented to healthcare providers.

A group of investors borrowed in a foreign currency at a high interest rate, generating millions in tax relief for property investments that largely failed to materialise. Now the scheme has been ruled above board.

This Thursday evening is the moment chosen by the Irish Government to officialise its adhesion to a global pact to raise corporation tax to a floor of 15%. Since The Currency's launch in September 2019, we have been keeping track of the biggest business story connecting Ireland to the wider world. Catch up with our best coverage of the issue.

Some columns are exercises in whataboutery. This column is an exercise in whatifery. Corporation tax receipts here are supposed to fall in the coming years. What if they rise?

KPMG managing partner Seamus Hand is bullish about the economic outlook. However, he is concerned that the recovery could be hampered by businesses being unable to access the right pool of talent.

As the Irish government invites the business community to take part in the debate on multinational tax reform, we ask Minister for Finance Paschal Donohoe and OECD tax chief Pascal Saint-Amans what is coming next.

There is no stopping an international agreement to increase the corporate tax take from those multinationals that have benefited most from globalisation, including by locating in Ireland. This leaves a lot of room where tax attractiveness can be more useful.