Accountant Alan Hynes: a disciplinary tribunal of Chartered Accountants Ireland found he had been in breach of codes of ethics and principles guiding the profession in relation to, among other matters, integrity, competence and truthfulness. Photograph: Eric Luke

Alan Hynes found to be involved in multiple breaches of codes of ethics and principles

 Multiple findings of professional misconduct have been made against Wexford accountant Alan Hynes by a disciplinary tribunal of Chartered Accountants Ireland. Photo: Eric Luke/The Irish Times

Tribunal found Wexford accountant had been in breach of codes of ethics

Developer Bernard McNamara (right):  Longboat Quay,  built by a company once owned by Mr McNamara, has  been found to have serious defects. Photograph: Frank Miller

Third parties may be pursued over major defects found in McNamara schemes

The Dublin Docklands Development Authority said the sale of a building in the Dublin docks to U2 in 2013 was at a fair market price. Photo: Reuters

Dublin Docklands Development Authority sold 18 Hanover Quay to U2 for €450K

HSBC has told the Dail Committee on Public Accounts that it will not be coming before it to discuss the bank’s apparent role in the facilitation of tax evasion through its Swiss branch. Photo: Reuters

Committee wanted to hear from bank in wake of the so-called Swiss Leaks disclosures

The hospital group recorded an exceptional gain during 2013 of €7.8 million arising from the decision to close the private hospital’s defined benefit pension scheme

Group made €3.2 million profit in 2013, up from €10.8 million loss in 2012

The MetLife  headquarters building  in New York. MetLife Inc is the biggest US life insurer. Photograph: Scott Eells/Bloomberg

Loans were issued to global real estate investment business Kennedy Wilson

A queue for jobseekers’ payments in Dublin. Irish output remains 4% below the pre-crisis peak, unemployment is high and unit labour-cost inflation remains negative. Photograph: Aidan Crawley

Sinn Féin cited as main risk to domestic recovery, says firm’s top European economist

Senior European economist with Goldman Sachs Kevin Daly said The likely make-up of the next government remained “highly uncertain”.

Top Goldman Sachs expert: Biggest risk in our view provided by political events in State

The Peugeot concept car Quartz at the Geneva International Motor Show. Car-makers led declines in European markets today, with Peugeot sliding 5.9 per cent. Photograph: Sandro Campardo/EPA

In Dublin, concern CRH purchase of Holcim-Lefarge assets might not happen

An artist’s impression of the Al-Wakrah stadium complex. Photograph: Getty Images

Sepam Qatar, criticised for its visa regime, is in a row with a food supplier

Khalifa Stadium in Doha which is undergoing complete renovation in preparation to host some of the matches for the 2022 World Cup in Qatar. Photograph: AFP/Getty Images

Firm founded by Gus Kearney in 1976 and is an engineering and construction business

Jim Mansfield jnr: considering trying to bring a case to the European Court of Human Rights alleging that he and his family were illegally deprived of €1.15 billion in assets. Photograph: Courts Collins

Irish authorities involved in ‘dark games’, according to late property developer’s son

Jim Mansfield jnr: lost his appeal against a €6.3 million judgment. Photograph: Collins

In the past 13 months he has experienced the death of his father – the Citywest developer – alleged security scares, and court app(...)

Mircosoft offices in Sandyford, Dublin: company is part of a “double Irish” structure involving Microsoft companies that are tax resident in Bermuda. Photograph: Jason Clarke Photography

Irish headquarters of company records$17.9bn ‘administrative expenses’ in 2014

Commissioner Niall Cody.Photograph: Eric Luke / The Irish Times

Revenue sought assistance to bring some of those named in leaked bank files before Irish courts

US Federal Reserve chairwoman Janet Yellen during a hearing of the house financial services committee on Capitol Hill today. Photograph: Brendan Smialowski/AFP/Getty Images

Glanbia results please markets after fifth consecutive year of double-digit growth

Christopher Keegan of Kaph on Drury Street said that 90 per cent of his customers  pay with cash. Picture Nick Bradshaw

New regime includes 50% increase in coin-handling charges

‘A number of countries (France, Belgium and Argentina) have decided to have a go at securing criminal prosecutions against HSBC Geneva on the back of the files stolen from the bank by a then employee in 2006 and 2007.’ Photograph:  Harold Cunningham/Getty Images

Opinion: ‘When the EU introduced the European Savings Directive in 2005, in an effort to clamp down on tax evasion by EU citizens,(...)

The amount of money linked to Ireland in the leaked HSBC files is inflated by the International Financial Services Centre in Dublin. Photograph: Bryan O’Brien

$3.5bn held in accounts linked to Republic, analysis of HSBC files finds

Belgian prosecutors said they may step up their part of a global investigation if their request for HSBC to volunteer information fails to yield results. Photograph: Harold Cunningham/Getty Images

Prosecutors may step up part in global inquiry if request for information fails to yield results

HSBC’s Swiss banking arm helped customers avoid taxes and hide millions of dollars,  a report has found. Photograph: Fabrice Coffrini/AFP/Getty Images

Governments worldwide found it increasingly difficult to justify not taking firmer action against tax evasion

HSBC is the focus of a number of US inquiries. Photograph: AFP/Getty Images

FTSE 100 list slides eight points as HSBC controversy takes toll

The  HSBC  logo seen on a branch in  Switzerland. Photograph: Gianluca Colla/Bloomberg

Retired Crumlin man John Hall also mentioned in leaked HSBC data

Galway economist had account with HSBC in Geneva after working abroad

Bank comes close to admitting its Swiss branch was used to facilitate tax evasion and money laundering, and says its deposits hav(...)

 HSBC Private Bank in Geneva, which held an account belonging to Tralee businessman John Cashell. Photograph: Fabrice Coffrini/AFP/Getty Images

Businessman John Cashell was worried that his account data would make it to Ireland

Aidan O’Brien: features in files given to the Revenue in 2010. Photograph: Lorraine O’Sullivan/©INPHO

Racehorse trainer says matter is now resolved and company fully tax-compliant

From 2009-2013, Switzerland paid €3.6m to Ireland in withholding tax

Former chairman of the Irish tax authority Josephine Feehily: the Revenue Commissioners has recovered €4.55 million since it received data in June 2010. Photograph: Eric Luke

Evidence was deemed insufficient for criminal charges against bank, says ex-tax chairman

David Hodgkinson became chair of AIB

Data on thousands of accounts were taken from Geneva-based bank

The bank’s management admitted that standards were not as they should have been in HSBC Geneva, but claiming that new management is working to improve the culture in the Swiss bank.

International clients include those involved in arms trade and blood diamonds

Adrian Daly, who set up Source Pensions in 2009. Photograph: Eric Luke

Firm was set up in 2009 by its principal shareholder and chief executive, Adrian Daly

Seán Dunne jnr leaving the Employment Appeals Tribunal in Dublin on Thursday. Photograph: Brenda Fitzsimons/The Irish Times

Employment tribunal hears Quinn jnr deny he was in possession of Blackberry phone

Seán Quinn jnr (35) claims he was unfairly dismissed by Quinn Insurance and is entitled to two year’s gross pay. The company disputes the claim. Photograph: Aidan Crawley

Employment Appeals Tribunal reserves judgment

 Sean Quinn junior told an employment appeals tribunal he was currently unemployed but “I believe I am close to recommencing.” Photo: PA Wire

Sean Quinn jr tells employment appeals tribunal he felt victimised

Abridged accounts for EJ King Bar Ltd, Clifden, Co Galway, show it had accumulated profits at the end of February last of €4.2 million, down from €4.5 million at the end of the previous financial year. Photograph: Joe O’Shaughnessy

Companies in EJ King group show varying fortunes

The Q-Park group of Irish companies is part of a Europe-wide business with more than 80,000 parking spaces owned by Q-Park NV, of the Netherlands, which is in turn owned by investors.

Pre-tax losses at Q-Park Ireland were €2.16 million, down from €8.16 million

The glass business in Co Fermanagh that was formally part of the Quinn Group has been sold to a Spanish glass concern for slightly more than €400 million.

Aventas confirms sale of glass business in Co Fermanagh to Spanish group Vidrala

Seán Quinn  said he had “no legal or beneficial interest in QBRC now, or any entitlement to one in the future. I am not employed by QBRC and/or any company or otherwise and my sole income remains my State pension.

Businessman says he has no legal interest in materials firm, and no entitlement to one

Students on UCD campus at Belfield: the university is one of Nationwide Controlled Parking Systems’s clients. Photograph: Frank Miller

Company’s clients include Dublin City Council, Irish Rail, Aldi and UCD

Aer Lingus’s shares closed at €2.42, a fall of 3.2 per cent, which put it among the largest losers on the day. Photograph: Alan Betson

Aer Lingus share price falls in Dublin after airline rejects takeover offer

Former Billionaire Sean Quinn emerges from his period of bankruptcy on Friday.

Former billionaire emerges from his period of bankruptcy this Friday

The UN secretary-general’s special envoy on climate change, Mary Robinson, who will deliver an address at the Dublin conference. Photograph: Dara Mac Dónaill/The Irish Times

Minister Charlie Flanagan to make call as part of Government’s drive to deepen economic recovery

Former billionaire Sean Quinn, who is due to emerge from a three-year term of bankruptcy later this week. Photograph: Dara Mac Dónaill / The Irish Times

Meeting due to be held in Cavan will resist €400m sale of Co Fermanagh plant

The Central Bank  has published a paper as part of a review of the Code of Conduct for Business Lending to SMEs. Photograph: Bryan O’Brien

Bank also wants banks to provide information on Government supports

Edouard Perrin: said there were about  20 people in the TV production company’s offices, including some trainees. “I told everyone to go to the third floor and to go to the roof, or to be ready to go to the roof.”

A French journalist in the same building as the magazine gives his account of the attack

Red FM: the company said listenership figures and  targets for the business were being met.

New investment made by shareholders said to be showing results

The American Apparel shop in Dublin. The chain’s founder and former chief executive, Dov Charney, was sacked last month for alleged misconduct. Photograph: Dara Mac Dónaill/The Irish Times

First profit recorded after retailer invests heavily in Irish business

Tighter loan-to-value ratios for house purchasers and better updating of house valuations for property tax purposes are among the measures cited in a new IMF report on how to dampen house-price cycles.

Fund says dampening housing boom-to-bust cycle should be done gradually

Just before Christmas Seán Quinn paid a visit to the group offices in Derrylin, Co Fermanagh. He is due to act as an adviser to the new owners.

Bondholders make their investment by way of Luxembourg subsidiaries

Ryanair announced that its load factor – the measure of seats used per flight – rose to 88 per cent in December from 81 per cent for the same month in 2013. Photograph: Chris Radburn/PA Wire

Irish airline one of the few shares to end the day’s trading in positive territory

‘The relentless complaining and accusation that people were being exposed to as candidates fought for support, drove the national mood into a slump.’ Photograph: David Sleator

One of the key drivers of Ireland’s economic crash was the support given to unwise politics

Lower oil prices and renewed uncertainty over Greece’s future dampen festive cheer. Photograph: Kostas Tsironis/Bloomberg

Traders in Dublin describe low-volume day as ‘one of the slowest’ of 2014

Josephine Feehily: is not impressed by businesses that have ‘fancy corporate social responsibility policies’ and don’t regard tax as part of that.

Interview: Outgoing Revenue Commissioners head is proud of her time leading the department

Crate of beer shared as former billionaire returns to former Quinn Group premises

The chairwoman of the public accounts committee in the UK, Margaret Hodge, has repeatedly attacked the way Google’s sales in Britain end up being taxed in Ireland

Think tank targets key aspects of Republic’s role in multinationals’ tax affairs

CRH chief executive Albert Manifold announced it is to dispose of its British and US clay brickwork business to US buyout firm Bain Capital

CRH announces plan to sell British and US clay brickwork business for €521m

Jean-Claude Juncker: said the deals disclosed in the reports were legal but agreed they resulted in “feeble” amounts of tax being paid by the corporations concerned

Luxembourg-based employee charged with theft and violation of trade secrets

The Blarney Woollen Mills outlet on Nassau Street, Dublin, which closed in 2010

Accounts filed by subsidiaries of Blarney Woollen Mills noted group had net liabilities of €10m at the end of January 2014

Bank of Ireland announced it had agreed to pay €253 million for a portfolio of performing residential mortgages from the special liquidators to Irish Bank Resolution Corporation

Iseq closes down 1.9% at 5,075.63 with Kenmare and Providence among losers

 EU Commission president Jean-Claude Juncker in an interview with French daily ‘Libération’,  said he had been “weakened” by the Lux leaks scandal. Photograph: Julien Warnand/EPA

Irish tax authority ‘will seek material’ from Luxembourg ‘if necessary’

Hutchison Whampoa Europe Investments Sarl provides finance to Hutchison 3G UK Holdings Ltd, owner of the 3 mobile network, which sponsors Ireland’s rugby team. Photograph: Dan Sheridan/Inpho

Hutchison Whampoa had profit of €429.6m but paid just €65,067 tax in Luxembourg

Skype negotiated a deal with the Luxumbourg tax authorities.

Luxumberg leaks show intellectual property arrangement let company deduct fee

Black & Decker has a number of Irish subsidiaries or branch operations with connections to Luxembourg

Ireland’s key role in tax and funding structures set up by Cayman Islands fund

Asylum seekers, refugees and supporters  march to the Deptartment of Justice  protesting about the system of direct provision. Photograph: Alan Betson

Some companies involved in direct provision make millions of euro in profits

 Charles Koch and his brother David, have been at the centre of political controversy in recent years for using their power to back Republican candidates.   Photograph:  John Chiasson/Liaison

US multinational cut tax through Invista subsidiary

Accountancy firm Ernst & Young (now EY) wrote to the Luxembourg tax authorities about the proposed international structure, and its tax aspects, in October 2010, according to leaked files.

Fund wanted to buy distressed debt in media and communications companies

European Commission president Jean-Claude Juncker: said the interaction of national and international tax law resulted in a level of taxation in Luxembourg “which doesn’t correspond to the notion of fiscal justice”. Photograph: Jock Fistick/Bloomberg

Leaks show Disney and Skype among firms that agreed tax deals with Luxembourg authorities

Amazon distribution centre: There is a groundswell of public anger about hugely profitable household names, such as Microsoft, Google, Facebook, Amazon, etc, managing to avoid tax while enjoying near-monopoly status in society.

One of the striking features of the Luxembourg disclosures is the existence of companies with billions of euro in assets but no e(...)

Housing in Mosney for asylum seekers. Accumulated profits for Mosney Irish Holidays’s last set of published accounts in 2009 were €5.4m. Photograph: Frank Miller

Property, catering and construction firms among major providers in profitable sector

The State pays firms about €50 million a year to provide bed and board for more than 4,000 asylum seekers. Housing in Mosney for asylum seekers (pictured). Photograph: Frank Miller/The Irish Times

Many firms in asylum accommodation have millions in accumulated profits

Moscow’s  Kutuzoff Tower, formerly owned by the Quinn family, is likely to go on sale next year

Moscow office block subject to bankruptcy process overseen by Russian courts

Brendan Halligan, chairman of the IIEA, Heinz Zourek, director general of Taxation and Customs Union at the European Commission, Josephine Feehily, chairwoman of the Revenue Commissioners, and Tom Arnold , director general of the IIEA, at the IIEA Corporate Taxation Conference. Photograph: Eric Luke

Analysis: As technology and speed reshape trade, old rules stop making sense

Pascal Saint-Amans, director of the Centre for Tax Policy and Administration OECD, addressing delegates  via skype: At the conference Minister for Finance Michael Noonan said plans to reform the global tax system must not be used to create advantages for larger countries. Photograph: Eric Luke/The Irish Times

Project cannot be a ‘dialogue of the privileged’, stresses Minister for Finance

 Unloading a ship at Ecocem on the Liffey. Ecocem expects to unload two ships a month carrying slag from northern Spain and western France. Photograph: Eric Luke/The Irish Times

Ecocem awarded port company licence to unload its own ships to cut costs

Isme chief executive Mark Fielding said there were “tentative signs” that the banks were releasing more funds into the SME sector, which was welcome

AIB and Isme report progress in funding for small and medium-sized business

Map of the €280m site at Cherrywood

Housing development in South Dublin will be a priority, says new owner

The case pertains to  an unjust enrichment claim connected to an ethanol plant in Hungary

Iowa jury finds against Irish businessman on unjust enrichment grounds

The Ardagh group is based in Luxembourg and is a global leader in glass and metal packaging solutions, producing packaging for most of the world’s leading food, beverage and consumer care brands.

Global packaging group remains focused on “operational excellence”

Mario Draghi said that the ECB must move quickly to increase inflation in the euro zone. Photograph: AP Photo/Michael Probst

Comments from Mario Draghi on inflation spur stock prices upwards

Businessman Denis O’Brien, who bought Siteserv for €45 million in 2012 using an Isle of Man company called Millington. Photograph: Dara Mac Dónaill

Denis O’Brien-owned utility support group has pretax profit of €6.9m for eight months

Bristol-Myers Squibb chief executive Lamberto Andreotti and Taoiseach Enda Kenny in New York this week.

Subsidiary has one part-time worker, assets of €22.7 billion and a branch in Dublin

Ryanair announced it will open a base at Bratislava Airport in March from which it will operate 16 routes, including daily flights between the Slovak capital and Dublin. The base will be its first in Slovakia and its 71st overall. Photograph: PA

Cruise company Carnival and Dixons Carphone among top London performers

No comment on whether C&C had tax agreements with Luxembourg authorities

Vodafone chief executive Vittorio Colao at the group’s half-year results presentation in London today. The group’s shares dialled up a 5 per cent surge after it raised hopes that the worst may be over for its beleaguered European unit. Photograph: Matt Alexander/PA Wire

FBD predicts loss on ‘far more challenging than expected’ claims environment

The Fallon and Byrne food hall on Exchequer Street, Dublin.Photograph: Brenda Fitzsimons / THE IRISH TIMES

Turnover for the business in the 12 months to June 2013 year was €10m

Tom Vaughan Lawlor, who plays Nidge in Love/Hate

The connection between Jean-Claude Juncker and Love/Hate’s Nidge

CRH did not feature in the leaked files, but accounts for one of its Luxembourg subsidiaries show it had multibillion-euro intra-group loans going in and out of the state. Photograph: Brenda Fitzsimons

Subsidiary funds companies within Irish multinational, says spokesman

 CRH: accounts filed in the Luxembourg companies registry record the scale of the funding travelling through CRH North America Luxembourg Sarl. Photograph: Alan Betson

Building materials firm not in leaked PwC files but accounts show scale of funding in country

Four Seasons, Dublin: owned by  Ian and Richard Livingstone whose property portfolio includes the Eircom buildings in Citywest. One of their companies in Dublin  had  €21.6 million in cash and had no employees in the year to end of October, 2012

Ian and Richard Livingstone used structures in Ireland and Luxembourg for tax strategy

Scrutinised: PricewaterhouseCoopers. Photograph: Nicolas Bouvy/EPA

Glanbia, Sisk, TV3 and all featured in ‘Irish Times’ reports on tax activity in Luxembourg

Data mountain: Luxleaks might not have happened had it involved heavy boxes of printed documents. Photograph: Jana Leon/Stone/Getty

The technologies that are putting pressure on journalism can also enable new types of investigation, such as the study of 28,000 p(...)

The revelations about Luxembourg tax agreements negotiated by PricewaterhouseCoopers for some of the largest corporations in the world have been described as a “game changer” by an expert on international tax.

Tax expert says reports on legal tax deals in the Grand Duchy show it is a tax haven

Luxembourg’s wealth tax is charged at a rate of 0.5 per cent per annum, meaning Glaxosmithkline may have saved $49 million on the $9.8 billion transferred to Ireland

Assets from pharma multinational transferred to Irish subsidiary and loaned back

For the scheme to work, the Irish branch of the Luxembourg company had to be considered permanently established in this jurisdiction. Photograph: Thinkstock

Pharma group opened an office in the State in 2008

Covidien is an Irish-registered plc multinational which employs about 1,500 people. Photograph: Cyril Byrne

Covidien transferred right to $6.9bn loan to new entity

The Luxembourg accounts of Tiger Holdings Five show that in 2010 it received $1 million in dividends from Daft Media Ltd, and that in 2011 it received dividends of $569,589 and $1 million.

US venture capital fund invested via Luxembourg

The tax structure created no advantage in relation to Doughty Hanson’s ownership of the station.

UK investment firm Doughty Hanson set up Luxembourg company called Tullamore

A drilling rig at the the Corrib gas field. An advanced tax agreement between Vermilion Energy Trust and the Luxembourg authorities was negotiated by PwC on behalf of the Canadian company in November 2009. Photograph: Shell E&P Ireland Ltd

Canadian firm Vermilion bought 18.5% of gas field in 2009 using hybrid instruments

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