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US president Donald Trump and South Korean president Moon Jae-in toast at the start of a dinner at the Blue House in Seoul on Tuesday. Photograph: Andrew Harnik/AP

US president Donald Trump has moderated his previously belligerent tone on North Korea after meeting President Moon Jae-in in Seoul, saying he “hoped(...)

Devin Patrick Kelley joined the air force in 2010 and was discharged  after being court-martialled for assaulting his then wife and her child

As the residents of the small southern community of Sutherland Springs came to terms with a deadly shooting at the First Baptist Church on Sunday, a p(...)

FBI agents search for clues at the entrance to the First Baptist Church after a mass shooting resulting in the deaths of  26 people in Sutherland Springs, Texas. Photograph: Mark Ralston/AFP/Getty Images

An official from the Texas Department of Public Safety has said the gunman involved in a mass shooting at a Texas church had been involved some form o(...)

EU leaders at summit in Brussels on October 20th: EU efforts to introduce common rules for taxation have a long history. Ireland has always resisted them. Photograph:  Virginia Mayo/Reuters

On Thursday, the great game took another turn. The European Commission opened its public consultation on its plans to change how internet companies ar(...)

Apple is amongst the multinationals believed to have moved intellectual property to Ireland over the past couple of years. Such moves were a key factor behind the huge jump in Irish GDP in 2015.

The Government is to raise more money in the short term from the multinational sector by limiting the use of a key tax allowance related to the transf(...)

The newly reopened Presidential Suite, The Princess Grace at the Shelbourne

Room with a Kelly’s eye view The last phase of the multimillion-euro refurbishment at The Shelbourne hotel by renowned London design agency Oliver La(...)

The European Commission suggested that EU plans to harmonise tax rules across the bloc could be used to incorporate new rules on digital taxation. Photograph: Dominic Lipinski/PA Wire

The European Union should push ahead with overhauling the rules around how digital firms should be taxed even if other jurisdictions fail to follow su(...)

PwC tax partner Liam Diamond

Ireland’s must defend the principal of unanimity on tax matters at a European level, PwC tax partner Liam Diamond has said. Speaking at the Irish Tim(...)

Jeff Dunne is starting his second  season working on a New Zealand research base in Antarctica this month

Jeff Dunne from Bray, Co Wicklow is a base camp manager and medic at a New Zealand research base in Antarctica. He is currently preparing to lead (...)

Marine One: A Secret Service agent stands guard as President Trump leaves the White House. Photograph: Tom Brenner/New York Times

As members of the US Congress enjoyed another week off before returning to DC next week, the swirling of helicopters over central Washington signalled(...)

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