Full coverage: USA

The US Treasury Secretary visited Dublin on Monday as her country entered the final stretch of a fraught congressional budget debate. Upcoming American legislation implementing the OECD-led global tax agreement is the piece of the puzzle with the most direct impact on multinationals operating in Ireland.

Devin Seán Martin started his college career in Ireland two years ago, but he hasn't seen his classmates, or the inside of an academic building for 18 months. He writes about what happens when his overseas college bucket list is all but cancelled, but how living in a deserted city thousands of kilometres away from his family has had its own lessons.

The US Senator who lost out to Joe Biden in the Democratic presidential race has dropped a bombshell into the fraught federal budget debate: A proposed additional tax on the profits recorded by American multinationals globally, including in Ireland.

The US software multinational has just revealed how a simple intra-group balance sheet reorganisation with no gain in value allowed it to generate a $1.4bn tax benefit in Ireland.

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.

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.

When the Swiss-Irish baking giant was formed 13 years ago, Urs Jordi missed out on the top job. By delivering on his promise to get out of the US, he seeks to get a clean slate – and turn back the clock.

Since the start of the pandemic, the US Federal debt has ballooned. To implement many of the new administration’s longer-term objectives, Congress will have to find trillions in new spending capacity. And they will have to do this against all political odds and market sentiment.

Directing pension savings towards ESG investment in Ireland is no mean feat, but there is now a widely shared expectation that Joe Biden’s election will make it more mainstream – and more profitable.

After a move from Brooklyn to rural Maine, writer Siobhán Brett shares perspectives on the US election from a town where two votes separated Joe Biden from Donald Trump at Friday's latest ballot count.