It’s worth considering how investors typically hold property in Ireland, and how these various structures are taxed. Photograph: Getty

The UN special rapporteur on housing, Leilani Farha, sent a letter to the Government earlier this year questioning its decision to allow unregulated g(...)

Paschal Donohoe: tricky decisions ahead. Photograph: Nick Bradshaw

The current account of the balance of payments is a key indicator of the state of the economy, and a deterioration is an important signal of likely tr(...)

The exceptional profitability of US companies in Ireland reflects US tax law and how it is implemented by the US administration. Photograph: Mike Segar/Reuters

Since the late 1950s, the low Irish rate of corporation tax has played a key role in the successful development of the Irish economy through attractin(...)

Oxfam campaigners outside the Department of Finance earlier in 2017 to call on the Government to implement transparency where large companies make profit and pay tax. Photograph: Cyril Byrne

Ireland is among the most active countries in facilitating corporations moving profits to low- or zero-tax destinations, according to a new report fro(...)

Dark days in Belfast: Brexit referendum result has potential to create shock waves in the North. Photograph: Charles McQuillan/Getty Images

Just 10 days ago Mike Thomson was happily converting Parisians to the delights of his Young Buck cheese and dreaming of a Northern Ireland victory at (...)

The fallout from Brexit has many in Northern Ireland – from indigenous firms to inward investors – questioning just what the local landscape will look like when the UK does eventually leave the EU. Photograph: Christopher Furlong/Getty Images

Brexit or no Brexit, it is business as usual for the chief executive of Invest NI as he heads to the United States this week to tell American companie(...)

Britain’s finance minister George Osborne: Northern Ireland’s finance minister Máirtín Ó Muilleoir wrote to him saying  proposals by the treasury are “not fair”. Photograph: Jon Super/AFP/Getty Images

Fresh warnings that a Brexit could result in a “drying up of investment” in the North will be a powerful incentive to the Northern Ireland finance min(...)

Democratic Unionist leader Arlene Foster and Sinn Féin’s Martin McGuinness: Their visit to the White House takes place without any immediate  political crisis in the background  allowing them to  talk up  the North’s incoming rate of corporation tax. Photograph: PA Wire

It is not unusual at this time of year for Northern Ireland’s political leaders to be in the United States to promote the North as an investment locat(...)

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Since the depths of the financial crisis in Ireland in 2010, successive budgets have come in ahead of target, delivering bigger than planned reduction(...)

The British treasury estimates it would cost the Northern Ireland Executive about £325 million (€440 million) to cut the corporation tax rate in the North. Photograph: PA

The cost of introducing a lower rate of corporation tax could be dramatically less than previously projected. The British treasury estimates it would (...)

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