Full coverage: Tax

The demise of the double Irish has left Ireland better off as multinationals switched to a range of other tax schemes to locate profits here. In delaying its tax harmonisation plans, the European Commission wants to harness the Covid and Biden effects to go after them all.

Fexco scion John McCarthy, his family and colleagues are in line for a €165 million windfall from the sale of their company Taxamo. They have successfully capitalised on the combined effects of the boom in online shopping, Brexit and an EU crackdown on Vat evasion.

Khaled Sakr led the IMF’s recent mission to Ireland. In an extensive interview, he talks about how the crisis accelerated a two-tier economy, the need to get more women into the labour force and institutional investors in the housing market.

Case law has been trickling down from a 2018 EU dispute on the role of the Workplace Relations Commission, with deep implications for the powers of the Tax Appeals Commission. The latest score is 2-1 in favour of such state bodies, with a lot to play for.

New transactions reveal how the American computer infrastructure giant has consolidated all profits made outside the US in an unassuming Dublin business park – without fully giving up on zero-tax jurisdictions.

As international tax reforms gather pace, posing a multi-billion euro challenge to Exchequer finances in years to come, Google's latest accounts show what Ireland could miss out on.

The US administration’s new pledge to level the playing field on corporation tax is seen as a threat to foreign direct investment in Ireland – but how much of a threat? The Currency’s Stephen Kinsella and Thomas Hubert discuss how to quantify and respond to it.

The US president's plan would "level the playing field" on corporate tax, making it irrelevant to set its rate anywhere below 21 per cent. This is a challenge, but not all bad news for Ireland, as a reading of Microsoft's latest multi-billion profit posting reveals.

As it expands aggressively outside the US, the design-centred social network has a new fashionable item to pin to its board: the green jersey tax structure.

Proponents of international rules to get tech giants to pay tax where their customers are, rather than in hubs like Ireland, have gathered strong momentum in recent weeks.