Sorley McCaughey: “It is not enough for the countries of the EU to simply protect their own tax bases.”

After some early promise, the latest moves by the European Commission to tackle corporate tax avoidance look like falling far short of what is require(...)

The big companies do appear willing to provide data to the tax authorities in each individual country, information they would then share

The international tax wars are continuing, with unpredictable consequences. The amount of tax paid by multinationals is now a live political issue and(...)

Church of Ireland notes

The spring issue of the Church of Ireland journal, Search, edited by Canon Ginnie Kennerley, will be available this weekend. An excerpt from the late(...)

Minister for the Environment Alan Kelly: “The next generation would not forgive us if this deal was not done.”  Photograph: Gareth Chaney/Collins

Minister for the Environment Alan Kelly has said the Paris agreement on global climate change represented a “truly multilateral response to one of th(...)

French foreign affairs Minister Laurent Fabius, president-designate of COP21,  on a giant screen as he speaks at the final session at the World Climate Change Conference 2015 (COP21) at Le Bourget, near Paris, France, December 12th, 2015. Photograph: Stephane Mahe/Reuters

As the Paris COP21 accord with its unprecedented collective global response to climate change was being ratified on Saturday evening, it was inevitabl(...)

Three environmentalists wear polar bear costumes as they take part in a demonstration near the Eiffel Tower in Paris, France, as the World Climate Change Conference 2015 (COP21) on Saturday.  Photograph: Reuters

The draft Paris climate agreement represents “the beginning of the end of the fossil fuel era”, according to Kumi Naidoo, executive director at Greenp(...)

A French customs officer photographs one of the banners brought by Irish environmental activists to the UN climate conference. Photograph: William Hederman

A bus carrying 35 Irish climate activists was stopped by French police in the port of Cherbourg for almost three hours on Thursday. The activists, r(...)

Enda Kenny delivers a speech during the World Climate Change Conference 2015 (COP21) in Paris. Photograph: Alain Jocard/AFP/Getty Images

Irish involvement with the climate change talks in Paris did not get off to a very auspicious start 10 days ago when Taoiseach Enda Kenny made a speci(...)

 Minister for the Environment  Alan Kelly says a binding agreement on 1.5 degree target would be very difficult to achieve politically. Photograph: Eric Luke / The Irish Times

Minister for the Environment Alan Kelly says expectations of a deal at the UN climate change conference must be “realistic”, suggesting that a more am(...)

Ireland will have to act wisely, observing which way the wind is blowing, measuring its response, and all the while seeking to preserve the benefits of its vital foreign direct investment sector

You don’t need a weatherman to know which way the wind is blowing in relation to the taxation of multinationals. Whether it’s Margaret Hodge in Westmi(...)