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An end to Dublin’s objections would clear a big hurdle to final agreement on a worldwide corporate 15% rate
Sportswear company had argued that the European Commission’s investigation was premature
None of the three EU holdouts on the global corporate tax rate deal is part of the G20
History of high unemployment and emigration help to explain opposition to global levy
Brussels pushes ahead with own proposals but Washington argues they clash with OECD and G7 deal
Hungary and Estonia say plan may break law, while Ireland withholds consent to minimum rate
The agreement reached by 130 countries has left fertile ground for new and clever techniques to circumvent the rules
Historic agreement by 130 countries will introduce minimum rate and new jurisdictional powers
OECD talks in Paris reach historic agreement signed by 130 countries
UK due to secure exemption for City of London banks from regulations brokered at OECD
G7 measures will disproportionately benefit rich countries
G7 proposal targeting cloud computing is the wrong way to hit the ecommerce group
Plan to levy at higher rates and where sales take place draws muted response
Aim is to maintain competitiveness for host of multinationals based in low-tax cantons
Sticking with a low corporate tax rate could turn it into a pariah nation
Chris Giles and Emma Agyemang answer your questions
Chancellor’s move to seek exemptions smacks of belated remorse
Current proposals could reduce cross-border investments and reduce the profitability of multinational firms
Central Europeans say ‘substantive’ activity should be exempt from global minimum rate
G7 deal was a step forward but rocky path still lies ahead for US president
Opposition Labour party open to ‘small increase’ in levy and Sinn Féin seeks more analysis
Britain said to be among countries pushing ‘for an exemption on financial services’
Google, Facebook, Amazon and eBay would all see levy drop from current level
Profitable cloud-computing division set to be treated as separate entity
Chancellor’s claim of accord being a ‘huge prize for British taxpayers’ will depend on how details are ironed out
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