For decades, Ireland has used a low corporation tax rate to attract foreign direct investment. That is now threatened by a major tax reform plan announced by US president Joe Biden, which proposes to tax the overseas earnings of US corporations at 21 per cent. Talks are also taking place at the OECD on a global minimum level of corporate tax, which is expected to be higher than the 12.5 per cent rate defended by successive Irish governments. To discuss the changing face of global tax and what the implications will be for Ireland, Hugh is joined by Feargal O’Rourke, tax expert and managing partner at PwC Ireland, and John Christensen, a co-founder and director of the Tax Justice Network.

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