Full coverage: Tax

Mapping Multinationals: Exit the double Irish, enter the green jersey. Following into the footsteps of Apple, US-based tech multinationals incentivised by shifting tax rules have been accelerating onshorings of intangible assets here.

Every political party has pledged to change Ireland’s taxation system for the better. Some want to remove property tax. Some want to double it. What should be done? In his column, Stephen Kinsella looks at the options and recommends a new approach to the taxation of the scarcest of all commodities: land.

The paperwork said you were not entitled to get your money back. But it did not matter as investors were poised to benefit from huge tax losses. Today, we reveal how one of the most audacious Irish tax schemes worked – and how it came unstuck.

Mapping Multinationals series: A US Tax Court has turned the spotlight on the Irish corporate structure developed by Facebook over the past decade. We reveal how the multinational and its competitor Twitter have been re-assessing how to channel profits and intellectual property through Ireland.

Northern Ireland-born banker Martin Shields made millions off so-called cum-ex transactions now at the centre of a spectacular German investigation. This week, he offered to give €15 million back to the taxpayer.

From a new wealth tax to a charge on onshored intellectual property, the Sinn Féin manifesto proposes a range of tax reforms. In a detailed assessment of the proposals, tax expert Eoin O’Shea assesses the detail of each proposals and its likely impact.

The central party after the election has become the first major political force to question Ireland’s approach to foreign direct investment. In government, it would raise additional tax revenue from multinationals – but how sustainable would that be?

Irish-registered subsidiaries of US-based technology companies have been distributing hundreds of billions to their parents since the start of 2018, illustrating the scale of reserves built offshore through the use of tax schemes over the years.

As Ireland votes, get some depth on the economic impact of your vote: The Currency has interviewed frontbenchers from the five leading parties at length on business issues, while Stephen Kinsella crunches the numbers and unveils the faultlines revealed by the campaign.

From taxing multinationals to strengthening business ties in the wake of Brexit and getting lost in the Irish legal system, France’s pointman in Ireland inaugurates our new series of interviews with ambassadors to Dublin: Diplomatically speaking.