Ireland is likely to implement a top-up tax, which would apply to major companies with Irish bases, rather than a new 15 per cent headline tax rate, according to a feedback statement from the Department of Finance to be published shortly. The top-up tax would apply an effective 15 per cent rate to the earnings of major companies, but taking this route would mean that 12.5 per cent remains in place as the only headline corporation tax rate in the Irish system. Cliff Taylor explains the rationale behind this plan.
Who is the typical renter in Ireland? Fiona Reddan examines the data in our weekly personal finance feature. If you want more personal finance coverage you can sign up to our On The Money newsletter, published every Friday, here.
Chinese-owned TikTok is the app cherished by young users and adored by eyeball-chasing advertisers and audience-seeking media companies. On the flip side, its data gathering capacity and the potential for manipulation by China means it is increasingly viewed with suspicion by the West. Our columnist Laura Slattery looks at the parallel worlds of TikTok.
In Q&A, a reader’s aunt has died, having made a will in 1994. Some of her siblings who were due to inherit from the will died before the aunt. So what happens with the money that was left in the will to the deceased siblings? Dominic Coyle offers some guidance.
File being prepared for DPP over insider trading
Christmas tech for kids: great gift ideas with safety features for parental peace of mind
MenoPal app offers proactive support to women going through menopause
Ezviz RE4 Plus review: Efficient budget robot cleaner but can suffer from wanderlust under the wrong conditions
Business angel investors in the HBAN all-island network invested a record amount in start-ups in 2022, putting €33 million into early-stage companies. That figure was 81 per cent higher than that recorded in 2021, with a total of 78 companies benefiting from the funding. Ciara O’Brien has the details.
Reports suggest Google has offered generous severance terms to staff who are being made redundant at its operation in Ireland. But it seems the scheme is not voluntary and finding alternative employment at the same level could be a challenge amid the current tech contraction, writes Cantillon.
Electric vehicle software platform Monta is eyeing major growth in Ireland in the coming year as the company bets on a rise in the number of electric cars sold in the market. Ciara O’Brien reports.
In Me & My Money, Jayne Foley, the Limerick-based founder of the Fresh International Film Festival, recounts how saving for college fees made her wonder what she had previously spent her money on.
Do fund managers care about ESG? Perhaps not, writes Proinsias O’Mahony in Stocktake.
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