Full coverage: Tax

Twitter is the latest multinational to reveal a multi-billion intellectual property onshoring in Ireland, suppressing its tax liability here in the process. The company and its rival Facebook are also bracing for the first significant data protection fines under GDPR.

Following an appeal against the Criminal Assets Bureau, an Irish national who makes a living travelling the world to buy and sell collectable coins has now challenged tax residency claims made by two successive countries.

The social media giant is shutting down its Cayman-resident, Irish-registered holding structure after routing over $40 billion through the low-tax scheme over the past decade. It is not yet clear what role Ireland will play in the group's new corporate arrangements.

Availed of by 66,000 firms, the €2.8bn wage subsidy scheme has been the cornerstone of the government’s economic response to Covid-19. However, Revenue has identified abuses including payroll manipulation and turnover suppression.

Thousands of farmers in the co-op at the origin of Kerry Group were targeted by the tax authority over the status of so-called patronage shares. A new landmark case has revealed how the probe came unstuck.

In a new unified set of proposals, 137 countries have narrowed down the rulebook that will reallocate tax paid by global firms towards those countries where they really make profits. This would mean lower corporation tax receipts for Ireland – yet a number of key pieces are still missing in the puzzle, awaiting political agreement put on ice by Donald Trump this year.

The State has the immediate means to support those businesses and workers most affected by the pandemic, but next month’s budget also needs to address where resources and debt repayments will come from in the medium term.

In addition to the housing crisis, the pandemic forces us to fund better health services, support businesses and retrain many unemployed workers. It is time to ask who will pay.

The Programme for Government has promised €9.5 billion to help households and farmers become greener, funded by a four-fold increase in carbon tax over the coming decade. Data compiled by tax officials shows this is unlikely to happen.

Another day, another multi-billion dollar liquidation of a healthy Irish subsidiary by a multinational. Western Digital has taken advantage of US tax breaks to repatriate profits accumulated over the past 15 years by the popular brand of USB drives.