ames Stewart, from Hillhead Road in Ballyclare, appeared at Belfast Crown Court where he pleaded guilty to fraud.  Photograph: Google Street View

A 29-year-old Co Antrim man has admitted using his position as a bank employee to steal money from the accounts of three customers.James Stewart, from(...)

Google: Prof Stewart’s research paper gives the internet giant as one example of a firm incorporated in Ireland but not regarded as resident for corporate tax purposes. Others include Apple, LinkedIn, Adobe Software and Microsoft. Photograph: Cyril Byrne/The Irish Times

Large subsidiaries of multinationals, such as Apple and Google, which are based in Ireland are able to escape paying corporation tax due to an “exc(...)

Independent TD Richard Boyd  has repeatedly questioned the accuracy of the 12.5 per cent headline corporation tax rate charged in Ireland. Photograph: Collins Courts

A report on corporation tax published last week which showed a 2.2 per cent effective rate, was based on a “flawed premise”, Minister for Finan(...)

Corporate tax calculations

Opinions differ on what tax rates Ireland’s corporate sector actually pay. The nominal or headline rate is 12.5 per cent, but what is the effec(...)

Enda Kenny is welcomed by Angel Gurria, the head of the Organization for Economic Co-operation and Development (OECD) on the Taoiseach’s visit to Paris last week. Photograph: AP Photo/Michel Euler

US multinationals reported paying tax rates of 2.2 per cent in Ireland during 2011, according to a new study.A research paper by Prof James Stewart, a(...)

Ray Winstone in Sky 1’s Moonfleet

A bearded Ray Winstone in a velvet-collared coat is handing out chocolate biscuits and larking about with his young Moonfleet co-star Aneurin Barnard,(...)

Bloomsbury Auctions in London achieved some very strong prices for 19th-century sketchbooks and watercolours by Hannah Tighe, an artist from the Anglo(...)