Pictured at the announcement of credit union movement results ahead of year end 2014 was Gerry McConville, manager Dundrum Credit Union; Gretta Fletcher, board of directors at Dundrum Credit Union and Ed Farrell, acting CEO, ILCU. Photograph: Maxwells

Sector shows signs of confidence but low lending levels a concern, with average loan at €3,029

Senator Carl Levin, a Democrat from Michigan and chairman of the Senate Permanent Subcommittee on Investigations, said there was “no rational basis” for Apple’s tax rate in Ireland. Photograph: Andrew Harrer/Bloomberg

US anti-tax abuse activist Carl Levin says EU investigation shows there is “no rational basis” for Apple’s Irish tax rate

The training will take place in the ignite Academy in Dublin’s city centre and will also include online and in-work placements.

Initiative, which has over 250 places available, is open to those on Jobseekers allowance

The offices of the international operations centre of ebay in Dundalk, which includes Paypal and Ebay. Ebay said today it would spin off Paypal. Photograph: Alan Betson / THE IRISH TIMES

E-commerce giant says keeping two companies together would be “less advantageous”

Today’s announcement “bodes well for the future of the Irish business” Merrion analyst Ciaran Callaghan said. Photograph: Alan Betson/The Irish Times

Owner Royal Bank of Scotland will release €384m in money previously set aside for loan losses

Indications suggest Budget 2015 will be less austere but which measures will find favour with Minister?

Cash plans offer money back on certain medical expenses, but does dropping private health cover pose any risk?

Dermot Smurfit jnr, CEO of GameAccount Network, said that performance to date in 2014 is in line with expectations.

Dermot Smurfit jnr led supplier of gaming software and online gaming content sees sales drop by 53%

The high-tech sector is forecasting the largest salary increase in 2015 at between 2.5 per cent and 3 per cent, according to a survey from Mercer.

Average wage could rise by up to €700 a year as economy continues to recover

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