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Apple must declare where it makes its money – and what it does, naturally, is claim its profits accrue to subsidiaries in countries with low tax rates on those profits, Ireland in particular.

Over the weekend, largely at the urging of Janet Yellen, the US treasury secretary, finance ministers from the Group of 7 – the major advanced economi(...)

Under proposals being brought to Cabinet, employers will told to guarantee a minimum number of paid sick days annually from 2022. Photograph: iStock

Greater sick pay rights are to be extended to all workers from next year, with employers told to guarantee a minimum number of paid sick days annually(...)

 Taoiseach Micheál Martin: seeking to play down tensions between the EU and the UK over the Northern Ireland protocol. Photograph: Nick Bradshaw

Britain’s Brexit minister David Frost and European Commission vice-president Maros Sevcovic meet in London on Wednesday amid an escalating crisis over(...)

A Tunisian working in the tourism industry receives a dose of the Pfizer-BioNTech vaccine against Covid-19 last week. Photograph: Mohamed Messara/ EPA

To say that the world is entering the final stages of the Covid-19 pandemic is to identify oneself as a resident of the rich world. Viewed from Dublin(...)

Police patrol the waters at St Ives harbour, Cornwall, ahead of Friday’s G7 summit. Photograph: Aaron Chown/PA Wire

US president Joe Biden is due to embark on the first foreign trip of his presidency on Wednesday, as he leaves Washington for a week-long trip to Euro(...)

Pope Francis speaks with Iraqi president Barham Salih  during a meeting at the presidential palace in Baghdad  on March 5th, 2021. Photograph: Vatican media handout/EPA

The influential sociologist Max Weber (1864-1920) proposed the theory that religion would wither away with the advance of science and education. That (...)

Japan’s finance minister Taro Aso with Minister for Finance and Eurogroup president Paschal Donohoe at the G7 finance ministers meeting in London at the weekend. Photograph: Rob Pinney/PA

After this weekend’s agreement among G7 finance ministers, there is no doubt that the corporate tax issue is now coming to the boil after years of tal(...)

President Joe Biden and first lady Jill Biden will this week make their first visit  overseas as president and First Lady. They will  visit Britain, Belgium and Switzerland Mr Biden will  meet a series of world leaders. Photograph: The New York Times

US president Joe Biden will make his first overseas trip as US president this week, determined to convince allies and adversaries “America is back” af(...)

On Wednesday the EU-UK Joint Committee meets again to discuss implementation and the EU’s representative, Commissioner Maros Sefcovic (above), warns it will be a litmus test. Photograph: Daniel Mihailescu/ AFP via Getty Images

Another crunch week for the EU/UK relationship looms. Throughout their troubled course, Brexit talks advanced only through the pressure of a legal or (...)

US treasury secretary Janet Yellen meets President of the Eurogroup and Minister for Finance Paschal Donohoe at the G7 meeting in London on Saturday. Photograph: Getty

The G7 group of advanced economies on Saturday reached what has been described as an “historic” deal to make multinational companies pay more tax and (...)

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