Full coverage: Tax

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.

EXCLUSIVE INTERVIEW: As he prepares his third Budget as finance minister, Paschal Donohoe talks about his political philosophy, international tax reform, Brexit and his predecessors