Full coverage: Tax

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.

VMware is first to detail the impact of its IP onshoring to Ireland less than two years ago. The tax benefits are enormous and, like never before, they are laid bare for all to see.

A company organising high-profile horse racing meetings was found to be liable to pay corporate tax, with betting revenue featuring prominently in the Revenue’s case on appeal.

Documents released to The Currency under Freedom of Information legislation show the wide variety of schemes being used by companies and individuals to escape tax. And from trading losses to preferential loans, they also reveal the areas of focus for the tax authority.