‘Single malt’ still on the menu, Guinness site’s final lap and the ‘squeezed middle’

The so-called "single malt" tax structure has not been made ineffective by US tax reforms, new evidence shows, despite Department of Finance expectations that those reforms would eliminate the ability of US multinationals to achieve low effective tax rates. Peter Hamilton has the details.

Property players Hines, Ballymore and U&I will shortly enter the final lap of the race to develop part of the Guinness Brewery as a new urban centre, writes Barry O'Halloran. Guinness's parent, Diageo, last year announced plans to redevelop 12 acres of its complex at St James's Gate in central Dublin for housing, offices, shops and businesses.

Digicel creditors have rejected an offer from the Denis O'Brien-controlled telecoms operator to switch them to longer-term bonds in a bid to ease its $6.7 billion debt burden. Barry O'Halloran reports.

UK insurer Aviva is not taking any risks that it won't be able to insure Irish customers once the UK leaves the European Union next March by switching Irish policyholders to a newly created Irish domiciled company. Fiona Reddan reports.

Short-termist stock markets: is it time to scrap quarterly reporting?

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How much tax does the ‘squeezed middle’ really pay?

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Will our stepchildren lose out on inheritance?

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Aviva prepares for Brexit with plan to transfer Irish policies

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The most successfulIrish e-commerce retailers outshine their rivals at attracting return visits to their websites and are more likely to have had customers interact with their brands on social media, an analysis of 250 million website sessions by Wolfgang Digital show, reports Laura Slattery

Can our stepchildren onlyinherit a small sum? Am I liable for the 20 per cent rental income tax? Dominic Coyle answers your personal finance questions.

Laura Slattery, in her weekly media column, dissects Comcast's takeover of Sky.

How much tax does the 'squeezed middle' really pay? Fiona Reddan has a detailed look.

Proinsias O'Mahony wonders whether it's time to scrap the quarterly report?

Joe Brennan's Banking Crash diary brings to life the major events of a decade ago as Ireland hurtled towards the banking guarantee and the world teetered on the verge of recession.

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