The ‘go it alone’ approach by Australia in the row with Facebook challenges the OECD line that ‘together is better’ when it comes to taxation

Ireland is exceptional at using the tax system to attract and promote multinational companies, but that isn’t the case for smaller firms here

There seems little recognition that the special arrangement designates the North as a uniquely privileged trading zone

A lack of any serious engagement with the economic consequences of Brexit means that further crises and flashpoints are inevitable

The difficulties being experienced by hauliers, importers and others are more than mere ‘teething problems’

Due to the Pandemic Unemployment Payment, several hundred thousand workers now owe back tax from last year

2020 was the year when some serious investors got over the crypto currency’s twin barriers of intangibility and techie mystique

Business in Northern Ireland missed out on a reduced rate of corporation tax when the Executive was suspended for three years. Was unionist opposition to Theresa May’s backstop provision really such a good idea?

Britain is good at services – which is why the ending of freedom of movement is going to be a colossal financial and logistics headache

It’s clear from the November exchequer returns that Irish firms have been doing the right thing throughout the coronavirus crisis

New ideas should be explored that reflect a changed world, including universal basic income

Vat is going to be a source of unavoidable additional cost that cannot be resolved by any trade deal between Britain and the EU

The compelling spectacle of American politics will influence our economy far less than the unglamorous policy debates playing out within the European Union

Analysis: Despite an ageing population and a funding shortfall on the horizon, the pandemic has meant there is currently little appetite for raising taxes to pay for future pensions

Comment: Can Ireland retain the investment already won if there are US tax policy changes under a Biden presidency?

Analysis: Brexit negotiations have been given the green light to continue, focusing on state aid, dispute resolution and fisheries - but these are issues that serve as a proxy for the borders and sovereignty concerns that drove Brexit

Analysis: The biggest risk to corporation tax yield here next year is a collapse in corporate profits

Analysis: Budget 2021 must be about Paschal Donohoe and Michael McGrath assembling a coherent response to the coronavirus crisis

The danger is that Paschal Donohoe and Michael McGrath might be overcautious and not invest enough to restart the economy and restore jobs when the virus recedes

The Tax Strategy Group of public servants seems remarkably short on ideas to modify the tax system to foster domestic supply, demand or investment