Brainstorm | Opinion, Analysis, Reports, Features

A bitter pill to swallow? US pharma companies leaving Ireland for their homeland could pay a large tax bill

Will pharma companies leaving Ireland for US face tax penalties?

US companies looking to leave Ireland in the wake of Trump's tariffs could face an exit tax of up to 33%

US Secretary of Commerce Howard Lutnick with Donald Trump. Lutnick dubbed Ireland his "favourite tax scam". Photo: Getty Images

Is Ireland really running a 'tax scam'?

International co-operation to close the loopholes and exceptions facilitating corporate tax avoidance has reached unprecedented levels

Tax • 28 Mar

An Apple a day: the Apple case focused a lot of attention on Ireland's corporate tax regime. Photo: Getty Inages

5 new corporate tax challenges facing Ireland

Ireland's tax regime has faced down many challenges over the last 70 years, but there's potential new obstacles ahead

Tax • 20 Mar

Have you claimed all your credits and expenses (dogs not included yet)? Photo: Getty Images

How to take control of your taxes in 2025

The first place to go if you're claiming tax credits, filing a return or simply checking your tax position is Revenue's own website

Your Money • 04 Feb

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

Tax • 02 Oct 24

As with all taxes, it is about getting the balance right between what is financially necessary and politically palatable. Photo: Getty Images

Could a tourist tax be the next new tax in Ireland?

What is a tourist tax, what are the arguments for and against, and how much might it raise in revenue for local councils?

Tax • 25 Sep 24

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

'Most of us only deal with tax once a year, if at all, and we're easily confused by its complexities.' Photo: Getty Images

Do you understand your payslip?

A tax consultant's guide to what your payslip says about how much tax you're paying and how it's calculated

Work and careers • 29 Aug 24

'AI has certainly lessened the amount of time consuming 'drudge' work that needs to be undertaken and frees up time to engage with clients on higher value work such as planning and professional advice rather than routine calculations'. Photo: Getty Images

Will careers in tax face obsoletion or evolution because of AI?

Tasks performed by early career practitioners are those most vulnerable to AI so fewer tax trainees may be needed in the future

Work and careers • 10 Apr 24

'The various tax changes means the average worker will have an additional €722 per annum in their take-home pay.' Photo" Getty Images

What changes will I see in my take-home pay in 2024?

Income tax changes announced in Budget 2024 are now taking effect so here's how they wlll impact your pay

Work and careers • 07 Jan 24

Mo' money, mo' problems: the Department of Finance HQ in Dublin. Photo: Rolling News

How would income tax cuts affect the economy?

Income tax cuts would increase spending, prices and inflation yet some Government members are proposing them for political reasons

Tax • 01 Jun 23

A four letter word: the cover of the 1960 Employee's Guide to Pay as you Earn

Why did the Revenue Commissioners not want to bring in PAYE?

The introduction of the PAYE system in 1960 transformed the State's finances, but it faced opposition from a surprising source

History • 04 Nov 22

Will Minister for Finance Paschal Donohoe be talking about new tax rates this week?

Why Paschal Donohoe should introduce new income tax rates

The Irish tax system is highly progressive and low earners pay zero or little income tax, but the rates rise very quickly

Budget 2023 • 26 Sep 22

What tax incentives is Minister for Finance Paschal Donohoe considering for Budget 2023?

Could income tax incentives solve the staff shortage crisis?

An income tax incentive for those coming to work in sectors experiencing staff shortages could be based on the Special Assignee Relief Programme

Tax • 30 Aug 22

'Tax measures promoting electric cars are ineffective if the electricity powering the cars comes from high carbon generating plants.'

What climate-related tax measures should be in Budget 2022?

Tax measures can influence behaviour when it comes to taking action to reduce carbon emissions

Budget 2022 • 08 Oct 21

"I really didn't have any idea about what I could claim, how to negotiate 'my account' or anything within this realm. I feel a lot more confident now."

Here are the 5 most popular queries about paying tax in Ireland

From credits and allowances to the PUP, a clinic for Galway students saw some common queries emerging around tax

Tax • 19 Jul 21

Minister for Finance Paschal Donohoe at the G7 meeting in London

Is Ireland about to lose over €2 billion a year in tax revenue?

The G7's backing of a 15% global corporate tax rate will have implications for Ireland

Tax • 08 Jun 21

Ireland's tax regime has meant institutional investors competing with first-time home buyers for residential property and pricing many of them out of the market.

How our tax system rewards foreign investors in Irish property

International investment companies bulk buying Irish residential property is the logical outcome of government policy

Tax • 13 May 21

"Employees are losing space in their home for work space that would be traditionally provided by an employer"

A 'totally inequitable' tax system for those working from home

The current tax regime is both inequitable and inadequate for employees who may be working from home long into the future

Work and Careers • 10 Mar 21

"The New York Times reported that Trump has claimed $315 million (€270 million) in losses since 2000 on his golf courses"

'I'm really rich': Donald Trump's tax and business losses

Recent reports about the amount of tax paid by the US president have cast a cloud over his image as a successful businessman

US Election 2020 • 28 Oct 20

What new tax measures could be introduced to help the hard-hit hospitality sector?

How Government tax policies could shape the look of Budget 2021

Will the Minister for Finance use the tax system in innovative ways to assist businesses hit by the pandemic?

budget 2021 • 12 Oct 20

"Tax is the price we pay for civilised society"

Tax avoidance? That would be an ecumenical matter

Opinion: a problem with treating tax avoidance as unethical behaviour is deciding where the boundary of avoidance versus compliance should be drawn

Tax • 14 Feb 18

"Taxes can have an important role to play in encouraging behavioural change"

What effect will the sugary drinks' tax have on obesity?

Opinion: the objective of the forthcoming tax is to reduce rates of childhood and adult obesity, but we don't have established evidence for the effect of such a tax in the long term

Sugar Tax • 17 Jan 18

"We need to move away from this unsustainable political mantra of consistent under-spend and under-collect tax model"

We need to increase taxes to ensure economic stability

Opinion: Ireland's current economic situation, with challenges in infrastructure and housing, means the government must increase spending in next week's budget, but are they prepared to raise taxes to do so?

Brainstorm • 11 Oct 17