Pfizer  reported a large drop in fourth-quarter earnings due to higher expenses and the strong dollar, but said it was on track to complete its takeover of Allergan. (Photograph:  TIMOTHY A. CLARY/AFP/Getty Images)

US drugmaker Pfizer, which is in the process of buying Botox-maker Allergan for $160 billion, forecast 2016 revenue and earnings below analysts’ esti(...)

Hillary Clinton: condemned the merger of Johnson Controls and Cork-based Tyco International during a campaign rally in Davenport, Iowa. Photograph: Patrick T. Fallon/Bloomberg

US presidential hopeful Hillary Clinton has hardened her criticism of the latest Irish-based “corporate inversion” of a US firm for relocating its le(...)

Jean-Claude Juncker: The European Commission President was prime minister of Luxembourg when most of the ’Luxembourg leaks’ tax deals were negotiated. Photograph:  Laurent Dubrule/EPA

The European Union’s fight against aggressive corporate tax planning steps up a gear today when the EU economics commissioner unveils a new package on(...)

Richard Bruton said Ireland did not gain from corporate tax inversion deals

The Government has sought to distance itself from criticism over the latest corporate tax inversion with Minister for Jobs, Enterprise and Innovation (...)

Hillary Clinton,  2016 Democratic presidential candidate, speaks during a Democratic Town Hall event in Des Moines in Iowa  on Monday. Photograph: Patrick Fallon/Bloomberg

US Democratic presidential candidate Hillary Clinton denounced another US company for relocating to Ireland through a “corporate inversion,” calling t(...)

Pharmaceutical and biotech-led deals accounted for the lion’s share of transactions recorded here in 2015

Irish mergers and acquisitions (M&A) reached a seven-year high in 2015, according to new figures published by Experian. It says the overall numbe(...)

A specialist trader looks at his screen on the floor of the New York Stock Exchange. Photograph: REUTERS/Brendan McDermid

Merger record signals maturing bull run This year has been a record year for global mergers and acquisition (M&A) activity. Might this indicate ma(...)

Protesters outside Pfizer headquarters in New York. But activist shareholder Carl Icahn says that the fault does not lie companies like Pfizer but with the US’ uncompetitive international tax code and with Congress for not changing it. (Photograph: ANDREW GOMBERT/EPA)

The Pfizer-Allergan deal is a travesty. Pfizer, which is based in New York, will move overseas by merging with Allergan, based in Ireland, in a maneu(...)

US Democratic presidential candidate Hillary Clinton looks at items made with a 3-D printer at Cedar Valley TechWorks in Waterloo, Iowa. Photograph: Mark Kauzlarich/Reuters

Democratic presidential favourite Hillary Clinton has called the recent Irish tax-driven merger of US drug company Pfizer with Dublin-based Allergan (...)

Minister for Health Leo Varadkar pictured with Mallinckrodt chief executive Mark Trudeau in Dublin.

Minister for Health Leo Varadkar pictured with Mallinckrodt chief executive Mark Trudeau at an earlier announcement by the company. Mallinckrodt does(...)