Overall, 7 per cent of 15-year-olds in Ireland are classed as low-performing across maths, reading, and science, compared to an OECD average of 12 per cent. File photograph: Getty Images

One in six Irish students are classified as “low performers” in maths, according to an international report. The study, published by the Organisation(...)

If Beps had not happened, the international rules on global business taxation would have “collapsed”, the head of the Paris-based OECD’s centre for tax policy, Pascal Saint-Amans, told a conference organised by the Irish Exporters Association

The risk of protectionist tax measures being taken by national governments has abated as a result of the OECD’s Base Erosion and Profit Shifting (Beps(...)

David Cameron: In all, he has laboured to produce a mouse. Photograph: EPA

A letter from Donald Tusk, the president of the European Council, outlines a deal on UK membership of the EU to be agreed at the meeting of heads of g(...)

Royal Irish Academy report says that since 2008, the third-level sector has seen a “severe divestment of its funding base”. Photograph: Dara Mac Donaill

A loan scheme for third-level students is urgently needed to arrest a decline in funding and quality in higher education, the Royal Irish Academy has(...)

Sipke Shaughnessy: ‘Perhaps more than any other demographic, Irish emigrants have a high stake in the political future of this country.’

When Enda Kenny announced the date for Ireland’s upcoming general election on Wednesday, the political commentariat finally stopped holding its breath(...)

David Cameron: The erosion of the principle of free movement and equal treatment of EU citizens is the price we are being asked to pay to keep the UK in the EU. Photograph: Mathias Loevgreen Bojesen/Scanpix

The proposed agreement between the UK and the EU to avert Brexit is smoke and mirrors, largely spin. It is a cynical political deal all to do with get(...)

 Minister for Health Leo Varadkar: ‘What Fine Gael is promising is realistic, unrealistic promises are no good to anyone.’ Photograph: Eric Luke / The Irish Times

Fine Gael and Labour are at odds over plans to introduce universal free GP care within the next five years. Tánaiste Joan Burton insisted the plan ca(...)

Democratic presidential hopeful Sen. Bernie Sanders speaks to reporters on a plane en route to New Hampshire in the early morning hours of Feb. 2, 2016. Sanders and Hillary Clinton were locked in an intensely tight race in the Iowa caucuses. (Todd Heisler/The New York Times)

In the opening contests of the 2016 race for the White House, Ted Cruz, a Republican candidate described as a “mountebank”, has upstaged Donald Trump,(...)

A teacher and pupils of Our Lady of the Wayside national school in Bluebell, Dublin, recently. Photograph: Clodagh Kilcoyne

Irish attitudes to primary education have transformed over the past two decades. It was once seen – at best – as a necessary route to the basics of r(...)

Apple chief executive Tim Cook: when he comes to Brussels to meet the commission, he is doing so because this is now significant for his company and, most likely, Apple’s big investors are on his case. Photograph: Marcio Jose Sanchez/AP Photo

Two significant things happened recently in the international debate on multinational tax. First, the United States went openly on the offensive in su(...)