Where the math is defensible.
Long-form research on live enterprise decisions. Publication is selective. Every number traces to a named source. No takes without evidence.
Brussels Switches On the AI Act: What 2 August 2026 Actually Changes
The high-risk obligations of Regulation 2024/1689 come into force this August, the AI Office begins its first GPAI audits, and twenty-seven national regulators arrive at the starting line at very different speeds.
The EU AI Act entered force on 1 August 2024 with a phased calendar that has now reached the most consequential threshold. Prohibitions on social scoring and untargeted scraping for facial recognition databases applied from 2 February 2025. General-purpose AI obligations under Article 53 applied from 2 August 2025. On 2 August 2026 the hi...
Ireland at Fifteen Percent: The Pillar Two Transition and the Stickiness of the Cluster
The 12.5 percent rate that built modern Ireland is gone for the largest multinationals, replaced by a 15 percent floor enforced through QDMTT and IIR. Corporate tax receipts kept climbing through the transition. The question is whether agglomeration outlasts arbitrage.
Ireland transposed EU Council Directive 2022/2523 through Part 4A of the Taxes Consolidation Act 1997, inserted by the Finance (No. 2) Act 2023. From accounting periods beginning on or after 31 December 2023, Irish constituent entities of multinational groups with consolidated revenue at or above EUR 750 million pay an effective 15 percen...