We can’t afford to be fatalistic as the OECD negotiations unfold. There are plenty of reasons to hope we won’t end up €2 billion out of pocket

Flawed as it is, the protocol plays a big role in volumes of trade on the island of Ireland which are very much in the North’s favour

A move to tax those who’ve done well financially during the pandemic has been mooted, but there are good reasons not to touch it

Britain is belatedly tightening up its corporate governance, but Ireland plays by the EU’s rules and ought to act accordingly

Joe Biden is implementing a radical agenda to fund his public expenditure programme, but what will it mean for our corporation tax yields?

We don’t necessarily need to rewrite the tax code to take account of remote working, but we do need to think about tweaking it to better reflect future working conditions

New criminal justice legislation will bring Ireland in line with EU, but it‘s only the first step

The latest grace periods for checks and controls are merely a sticking plaster to hide how horribly unprepared Boris Johnson’s government is for the practicalities of Brexit

The British Chancellor, faced with an economy that shrank last year by almost 10 per cent, has resorted to austerity-style measures in his attempt to stem the bleeding

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