The rules were unveiled as Pfizer looks to acquire Dublin-based Allergan in a €141 billion deal that would be the biggest corporate inversion to date and lead to the New York-based firm availing of Ireland’s lower 12.5 per cent corporate tax rate. Photograph: Tom Bergin/Reuters

The US treasury has clamped down again on so-called corporate inversions in an attempt to stop American companies switching their on-paper headquart(...)

US Republican candidate Dr Ben Carson on Syrian refugees: “If there’s a rabid dog running around in your neighbourhood, you’re probably not going to assume something good about that dog. It doesn’t mean you hate all dogs, but you’re putting your intellect into motion.” Photograph: Chris Keane/Reuters

Republicans were tripping over themselves this week to ratchet up the anti-refugee rhetoric in the aftermath of the Paris attacks, targeting Syrian mi(...)

Hillary Clinton speaks about terrorism at the Council on Foreign Relations in New York, on Thursday. Photograph: Sam Hodgson/The New York Times

Democratic presidential frontrunner Hillary Clinton has called for more intensified and broader fight against Islamic State militants to include a no-(...)

Reem Akkad, a Syrian-American woman who was born in Michigan and who grew up in the US, Syria and other parts of the Middle East. She is a board member of Syrian American Rescue Network, a non-political and non-religious group of volunteers in southern-eastern Michigan set up to help Syrians settle in the US. Photograph: Simon Carswell

Lujain Breijawi and her cousin Alaa Breijawi, both 24, sit in their rented home in a Detroit suburb in Michigan, as Alaa’s daughter Hind (4) plays beh(...)

Seán Dunne and his wife Gayle Killilea: Ms Killilea’s US lawyer said granting a relief would be “completely unfair”. Photograph: Matt Kavanagh

Gayle Killilea, the wife of property developer Seán Dunne, has objected to an application in the US courts for relief that would help her husband’s (...)

US secretary of state John Kerry on his way out of the Elysee Palace: welcomed the agreement. Photograph: AFP/Getty Images

US vice-president Joe Biden led the Obama administration’s praise of the Northern Ireland political agreement, saying that he was “glad” to see a deal(...)

Republican frontrunner Donald Trump told a campaign rally in Tennessee that he would “build a big, beautiful safe zone” inside Syria where people could find refuge.  Photograph: Wade Payne/AP

More than half of America’s states are refusing to accept Syrian refugees in the wake of the Paris attacks as Republican presidential contenders propo(...)

Democratic presidential hopefuls Martin O’Malley  and Hillary Clinton take part in the second Democratic presidential primary debate in Des Moines. Photograph: Mandel Ngan/AFP/Getty Images

The Paris attacks pushed the Islamic State to the top of the agenda at the second US Democratic presidential debate as the candidates clashed on what (...)

Richard Nixon: he is depicted as an isolated and lonely man, consumed with hatred. Photograph:  Ellsworth Davis/The Washington Post/Getty Images)

Republican presidential candidate Ben Carson, the retired surgeon, blew his top last week, venting about how the media had twisted his words when he w(...)

Former Anglo Irish Bank chief executive David Drumm: prosecutor told court Mr Drumm had “significant assets and means to flee”. Photograph: Josh Reynolds

Former Anglo Irish Bank chief executive David Drumm yesterday made a personal and emotional plea to a US judge to be released on bail pending his extr(...)