Law firm Mossack Fonseca  in Panama City, which specialises in setting up offshore companies, is at the center of the Panama Papers controversy. Photograph: Joe Raedle/Getty Images

Tax authorities are, by their nature, particularly focused on, and limited by, sovereignty. It is not just that, for obvious reasons, national tax au(...)

The Panama Papers project has  involved one of the largest data leaks ever. The 11.5 million leaked files cover 40 years of the operations of one of the world’s largest providers of offshore services, the Panama-headquartered Mossack Fonseca law firm. File photograph:  Joe Raedle/Getty Images

Tax officials from around the world, including the Revenue Commissioners, meet in Paris today to discuss international action in response to the Panam(...)

The Panama Papers consist of millions of files leaked from the database of the Panama-based law firm Mossack Fonesca. Photograph: Wolfgang Rattay/Reuters

The Panama Papers consist of millions of files leaked from the database of the Panama-based law firm Mossack Fonseca. Below is the company’s response(...)

For decades, the legal profession has been in the crosshairs of external critics of the Irish economy. Every couple of years the Paris-based Organis(...)

Teachers at Newpark Comprehensive, Blackrock, Co Dublin, picket outside the school over planned junior cycle reforms last year. Photograph: Dara Mac Dónaill

It was supposed to herald a new dawn in Irish education, training young people to think creatively and critically. Now, with one teacher union refusi(...)

Swiss police watch from the roof of the Hotel Davos ahead of the World Economic Forum.   Photograph: Simon Dawson/Bloomberg

Emerging nations will need to invest twice as much in electricity than developed countries over the next two decades in order to power fast-growing ec(...)

The Tánaiste Joan Burton with Minister for Business and Employment Jed Nash and Joe Costello at the launch of the Labour Party’s Workers Charter  earlier this week. Photograph: Cyril Byrne

Ireland had not chaired a ministerial meeting at the Organisation for Economic Co-operation and Development (OECD), the club of the world’s 34 most i(...)

Pensioner poverty

As more people enjoy better health and live longer, they are also working longer and retiring later; partly through choice and partly through financia(...)

 Nicolas Hulot: President François Hollande’s special envoy for the climate and a chief organiser of COP21:  “The real question is will it be half a success, a full success or an absolute success?”Photograph:  Kenzo Tribouillard/AFP/Getty Images)

The COP21 UN climate conference will begin on Monday amid uncertainty about the content of the final agreement, and nervousness over security(...)

 Fine Gael leader Dr Garret FitzGerald (right) and Mr John Bruton, TD, FG, spokesman on finance promised reform of the budget process in 1981. Photograph: Pat Langan

On these harsh winter mornings, it is good to start the day with a laugh. So, many thanks to my local Fine Gael candidate whose big posters blazon: “R(...)