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French president Emmanuel Macron at the Élysée Palace in Paris on Thursday: ‘We carried this agenda. We fought for it.’ Photograph: Thomas Coex/AFP via Getty Images

French president Emmanuel Macron has staked France’s claim to partial credit for the international agreement on global corporate tax, which will be en(...)

US president Joe Biden and British prime minister Boris Johnson pose for photographers during their bilateral meeting in  Cornwall. Photograph: Doug Mills/The New York Times

Britain, the United States and the European Union are in “complete harmony” on finding solutions to the impasse over Brexit that will uphold the Belfa(...)

Facebook said plans for its Ballsbridge campus in Dublin had not changed. Photograph: iStock

Facebook’s decision to allow employees at its Irish office to work from abroad will have major repercussions for Ireland Inc as many other companies f(...)

 US president Joe Biden walks to his armoured limo on his arrival at Royal Air Force Mildenhall, Suffolk, on Thursday evening. Photograph:  Brendan Smialowski/AFP via Getty Images

World leaders are gathering for the G7 summit in Cornwall this week. Here are the key themes that will dominate their meeting and what might constitut(...)

US first lady Jill Biden waves as she sets off with President Joe Biden  from the  White House on his first overseas trip as president. Photograph: Chris Kleponis/Bloomberg

US president Joe Biden will intensify pressure on the British government over the deepening Northern Ireland protocol impasse when he meets with (...)

European Commission vice-president Maros Sefcovic before the start of the first EU-UK partnership council at Admiralty House in London. Photograph: Eddie Mulholland/Daily Telegraph/PA Wire

The EU has warned Britain it could impose trade sanctions if there is a further breach of the Northern Ireland protocol, after “very difficult” talks (...)

President Joe Biden’s plan to overhaul the international tax system will face a difficult passage through the US congress as Republicans threaten to vote down a prospective deal in a senate where a two-thirds majority is necessary for approval. Photograph: AFP/Getty Images

President Joe Biden’s plan to overhaul the international tax system will face a difficult passage through the US congress as Republicans threaten to v(...)

The IMF said a minimum rate would help to reverse nearly four decades of falling global corporate tax rates while “mobilising revenue” for cash-strapped countries in the wake of the pandemic. Photograph: iStock

A global minimum corporate tax rate could boost the effective tax rates paid by multinational firms by as much as 10 per cent, a study by the Internat(...)

The Republic currently has an A2 Stable rating with Moody’s. Photograph: iStock

The decision of G7 finance ministers to back a major package of global corporate tax reform will have repercussions for the State’s credit rating if t(...)

Canary Wharf in London. The G7 agreement is seen as an important stepping stone towards a global deal under the auspices of the OECD. Photograph: iStock

Rishi Sunak, UK chancellor, is pushing for a carve-out for the City of London in the G7’s plans for a new global tax system to cover the world’s “larg(...)

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