The general election campaign predictably opened with a contest between political parties on their plans to spend the corporation tax pot of gold, starting with the €14.1 billion in Apple’s back taxes that have begun to trickle into the Exchequer as a result of the September decision by the Court of Justice of the EU (CJEU). What very few candidates have so far explained, however, is their plan B to run the country without this bonanza. As it is almost entirely paid by American multinationals, the new world order dictated by yet-to-implement international agreements and the whims of US President-elect…

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