A woman on her Apple iPhone outside Government Buildings in Dublin yesterday. Photograph: Julien Behal/PA Wire

The pace of change in the world of globalised technology companies means the tax structures they operate are constantly in a state of review. D(...)

The Apple logo. Ireland has developed a reputation as a safe and efficient place in which to base your IP holding company as part of a global tax structure

Hardly a week passes these days without Ireland featuring in a controversy about aggressive tax planning by one of the world’s biggest multinat(...)