Brainstorm | Opinion, Analysis, Reports, Features

Ireland can no longer afford to be complacent, nor can it afford to be reactionary. Photo: Getty Images

A short history of Ireland's corporate tax residency rules

The seeds of controversy over Ireland's tax residency rules can be traced back to the early years of the State

The European Commission has won the Apple tax battle, but what about the war?

What's the future for Irish & EU tax affairs after Apple case?

A closer inspection of the Apple ruling paints a very different picture to the accepted narrative of the state of global tax competition

Tax • 20 Sep 24

'Early signs on the matter are that both Chambers and Minister for Public Expenditure Paschal Donohoe are not budging on the Government's position of limiting spending.'

Why Apple's €14 billion is bad timing for Govt's budget planning

Public knowledge that Ireland is set to receive a tax windfall will increase pressure to loosen the purse strings in Budget 2025

Budget 2025 • 12 Sep 24

Attendees inspect the new iPhones at Apple headquarters in Cupertino, California. Photo: Justin Sullivan/Getty Images

Apple's new iPhone 16 shows how AI is shaking up the tech giant

There's a rush to incorporate AI-based tools into smartphones and Apple is no different, as the new iPhone shows

Iphone 16 • 10 Sep 24

How Apple's move to USB-C chargers shows power of EU regulators

The 'Brussels effect' means lawmakers representing Europe's 400 million people often end up deciding standards for rest of the world

technology • 13 Sep 23

The site at Athenry, Co Galway which was due to host Apple's data centre

Why is the Irish planning system so complex?

As highlighted by the saga of the Apple data centre in Athenry, Ireland's planning process can be slow, torturous and complex for all involved

Planning • 06 Mar 19

Tim Cook introduces the latest iPhone. Photo: Getty Images

X marks the spot for Apple's gamble on its aspirational brand

With a high price tag, the new iPhone X is a risk which Apple believes is worth taking, especially if it creates some distance from competing brands in terms of exclusivity

apple • 25 Sep 17

Tax sheltering is not just the domain of exotic Caribbean isles. Many countries, including Ireland, play a critical and previously undisclosed role in global tax avoidance. CORPNET, CC BY-NC-SA

The countries which are conduits for the biggest tax havens

A new study has found that the Netherlands, the UK, Switzerland, Singapore and Ireland are the leading intermediary countries that corporations use to funnel their money to and from tax havens

tax • 25 Sep 17

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