Full coverage: Tax

Tax relief approved under the section 481 film and television scheme dropped by two-thirds to €33 million last year. Producers say the system has become too complicated. Will new guidelines fix it?

AerCap boss Aengus Kelly runs a company with assets of $43.1bn. In this wide-ranging interview, he talks candidly about tax, education, business and why Brexit could be a once-in-a-generation opportunity for Ireland.

The populist noise surrounding so-called cuckoo funds is merely deflecting attention away from the aggressive tactics being deployed by old-fashioned vulture funds. They are gaming the system, and the state continues blindly selling to them.

Depending on who you talk to, the government’s move to increase Carbon Tax was either too much too soon or too little too late. Either way, the tax needs to be a stepping stone to a different Ireland. And that involves changes our systems of production.

If Tony Spollen, who died last week, had kept his head down, he would have risen higher and higher within AIB. Instead in 1991, Spollen wrote a memo to his boss warning the bank of a potential Deposit Interest Retention Tax liability of £100m triggering a massive banking scandal.

PwC boss Feargal O’Rourke has strong views on everything from the Apple tax case to work-life balance. And unlike many accountants, he is not afraid to share them.

By launching High Court proceedings, the businessman Gary McGann has upped the ante in his battle with the Revenue Commissioners over a €2.3m “generous gift” from Smurfit shareholders.

A new OECD proposal on digital taxation illustrates how Pascal Saint-Amans, a soft-spoken French official, is attempting to radically restructure how, and where, multinationals are taxed. Ian Kehoe asks him how Ireland will fare in the new global carve-up.

For businesses, Tuesday’s budget means higher energy taxes, tightening criteria to access green incentives and a slow roll-out of support schemes for renewables.

It was designed as a tax incentive to support young businesses. But the companies that need EIIS funding the most are effectively being locked out by the rules of the scheme.