Angela Merkel: “I am no judge or criminal investigator, I can only rule out that the federal government has ever made laws that insinuate that anything like that can be done.” Photograph: Julien Warnand/EPA

Chancellor Angela Merkel has said that her government has never acted in a way that would encourage tax optimisation by companies operating in Germany(...)

 Lewis Hamilton celebrates becoming World Champion after victory in the 2014 Abu Dhabi Grand Prix. Photograph:  David Davies/Pa

Lewis Hamilton believes signing a new contract with Mercedes will be “a formality” after clinching his second Formula One world title.Mercedes motorsp(...)

A two-cornered hat that belonged to French emperor Napoleon Bonaparte was sold to a South Korean bidder for €1.9 million at an auction near Paris today. The famous item was offered during the ‘Napoleonic Collection of the Prince’s Palace of Monaco’. Photograph: Bury Michel/Osenat Auction House/EPA.

A two-cornered hat that belonged to French emperor Napoleon Bonaparte was sold to a South Korean bidder for €1.9 million at an auction near Paris tod(...)

The Wonderland sculpture by Jaume Plensa, outside the Bow Tower in Calgary. Photographs: Colin Way/New York Times

Embracing one’s inner carnivore is not an unusual thing to do in a city nicknamed “Cowtown”, but this was not your usual steak. It was pig-head mor(...)

Cyprus  has extensive bike trails all over the island and hiking routes in the Troodos mountains. Photograph: Thinkstock

I’m looking for suggestions for a honeymoon, preferably in Europe. Nice beaches, with activities such as scuba diving, hill-walking and cycling wou(...)

For the European Commission’s new president Jean-Claude Juncker it is likely to be a difficult few weeks. Photogrtaph: Francois Lenoir.

The revelation that more than 300 companies channelled billions of euro through Luxembourg could not come at a more inopportune time for European Comm(...)

Gencell Biosystems, a privately-owned Irish company, had raised €6 million to date from backers including Enterprise Ireland and global investors.

A Limerick-based medical technology company founded just three years ago has been sold for about $150 million (€117 million). New York Stock Exchange-(...)

  Radamel Falcao (centre) replaces Juan Mata  to make his his Man Utd debut against QPR. Photograph: Peter Powell/EPA

Radamel Falcao hopes to bag his first Premier League goal against Leicester next weekend after drawing a blank on his Manchester United debut.Angel d(...)

A Match Story graphic showing Goals plus assists per England appearance since 2012/2012. With his ninth and 10th international goals coming in the past week, hot on the heels of a high-profile deadline day move to Arsenal, Danny Welbeck is a man in the spotlight.Photograph: PA Wire

Ryan Giggs insists Manchester United’s commitment to youth development remains strong. The recent sale of Academy graduate Danny Welbeck and the heavy(...)

Manchester United is adjusting to life without European football, saying it expects a sharp drop in earnings and revenues this season as the Premier L(...)