The historic two-pillar tax overhaul agreed two years ago is ‘making good progress’, the OECD director said last week. But apart from the fact that it will put smaller and developing countries at a disadvantage, the whole project is riding on whether US president Joe Biden can push it through Congress

The agreement will go ahead whether Ireland signs up or not. Paschal Donohoe argues that ‘we’re not going to sign up or endorse an agreement that doesn’t protect our fundamental interests as a small country’