Tax receipts for the first half of 2020 are higher than expected, thanks to state supports for SMEs – and keeping those in place will be key

The OECD is trying to arrive at a consensus about the payment of corporate tax in the digital age, but some countries may risk going it alone

If the revenue raising policies proposed in the government deal are implemented, our fiscal landscape will look a lot different in five years’ time

Tax receipts have fallen by far less than expected, and some sectors are relatively unscathed as Covid-19 causes a very strange recession

As countries and businesses emerge from pandemic restrictions, patterns of effectiveness of the various government supports are emerging – along with potential problems for the future

Downturns provoke a clamour for tax reform, and while borrowing will hopefully see us through this year‘s emergency, changes will eventually have to be made, but not yet

For struggling business owners, the complex range of proposed solutions is simply bewildering

We urgently need a new government, but we won’t get one unless the politicians involved in talks re-engineer the attitudes of their parties and supporters

New taxes are often the by-products of crises, such as the 2008 financial crash. This pandemic may well be no different

The wage subsidy scheme is fundamental to job retention and restoration, both of which are critical to achieving a quick national recovery

Making sure companies have cashflow – and empowering the public sector – will help the country get back on its feet after Covid-19

While the wage subsidy scheme and refund and credit initiatives are welcome, businesses will need help to heal in the longer term

The wage subsidy scheme is not money for nothing. It’s recompense for a state-mandated commercial shutdown

The new emergency wage supports for business being run by the Revenue cover a range of self-employed individuals and their circumstances, and designed with business preservation in mind

For many companies facing tax bills this week, the advice is simple: make sure your Vat return is made to the Revenue, and that your PAYE is up to date

The Taoiseach’s announcement on school closures and social distancing was the talking point of his Washington trip, but while Covid-19 dominates world headlines, Trump’s tariffs on the EU remain high on the business agenda

Amazon boss Jeff Bezos’s $10 billion commitment to fight climate change is off the scale in terms of a company contributing to sustainability, but we need a way of measuring what companies are doing, and whether their efforts are real or mere greenwashing

The next government faces some big fiscal choices, but it remains to be seen if the ground will shift left

The next minister for foreign affairs and trade will need the skills to ensure that free trade keeps the peace

Almost any tax system a government sets up will work in year one. The trick is to devise one that continues working in years two, three, and four