Apple’s tax arrangements in Ireland made international headlines. Photograph: Mark Lennihan/AP

In May 2013, Apple was one of several US multinationals in the hot seat before a bipartisan US senate subcommittee investigating the use of corporate (...)

Senator Ron Wyden, a Democrat from Oregon, said tax inversion deals were latest ‘virus’ in US tax system. Photographer: Victor J. Blue/Bloomberg

The US Congress must pass legislation to prevent American companies relocating their legal headquarters overseas and stop rewarding countries that pra(...)

Border policies: anti-immigration demonstrators picket before the scheduled arrival of undocumented migrants at the Murrieta Border Patrol Station. The activists have prevented migrants entering the town for several days. Photograph: Sam Hodgson/Reuters

A long a dusty southern Californian road, protesters occupy two spots just a few hundred yards apart. These are the two entry routes where they can st(...)

For the second time in 14 months Ireland’s corporate tax policy has faced critical public scrutiny, and attracted adverse international comment. Last(...)

CIA director John Brennan

It is five years since US president Barack Obama ended the controversial renditions, interrogations and detention programme led by the Central (...)

Speaker of the House John Boehner  (Rep) conceded that it was unlikely he could pass new legislation on immigration. Photograph: Getty Images

The growing political momentum towards an overhaul of America’s immigration laws has stalled again as the Republican Speaker of the House conceded tha(...)

New American citizens pose for photographs after  a recent naturalisation ceremony in New York City. House Republicans met last week to discuss moves to give status to illegal migrants. Photograph: John Moore/Getty Images

Democrats and Republicans are entrenched on most political issues in a deeply divided US Congress but one issue that is drawing them out of their foxh(...)

Raghuram Rajan, India’s central bank governor, during  a Bloomberg TV  interview on January 30th, 2014. Mr Rajan warned that “industrial countries have to play a part in restoring”  global policy co-ordination. Photographer: Dhiraj Singh/Bloomberg

India’s central bank governor has hit out at the US and other industrialised countries for running selfish economic policies as their recovery lead(...)

Lyle Watters: “I did my driving test 16 days after my 17th birthday. But it was just a mode of transport. I liked cars but I never envisaged I would have a career in this industry.” Photograph: Charles McQuillan/Pacemaker

New car sales may be on the rise after five forlorn years of pain on the forecourts, but the motor industry still needs to face up to a simple truth: (...)

Winnie Madikizela-Mandela with South African president Jacob Zuma at a prayer service for former president Nelson Mandela. Photograph: Joao Silva/The New York Times

The full magnitude of the late Nelson Mandela’s memorial service became apparent yesterday after it was confirmed dozens of the world’s former and sit(...)