Participation Exemption: The Department of Finance's consultation period on the introduction of a Participation Exemption for Corporation Tax ended in mid-December. Can you comment on the plans? (including any points your firm may have made in a submission as part of the consultation process).

Highlights of 2023: What would you consider to have been the tax highlights of 2023? (In your answer please refer to Irish, EU and global highlights.)

Lowlights of 2023: What would you consider to have been the tax lowlights of 2023? (In your answer please refer to Irish, EU and global highlights.)

Taxation and share based remuneration: The Department of Finance is to review the taxation of share-based remuneration and the Irish share scheme environment. The project is set to be undertaken over the coming months and will take on board feedback received from the recently launched Public Consultation on share-based remuneration. What changes do you suggest can be made to ensure Ireland's offering around share-based remuneration can 'support Irish companies in attracting and retaining highly skilled and motivated employees' (as the Department of Finance's review aims to do).

VAT and Portfolio Management Services: The Revenue Commissioners have recently updated guidance on the VAT treatment of portfolio management services. Can you outline the changes and any implications for taxpayers?

CESOP: What are the key elements of the new Central Electronic System of Payment Information (CESOP) regime?

Personal Taxation : In your experience as a tax practice, in which areas in Ireland's personal income tax structures offer the greatest scope for success in pursuing the reforms recently recommended by the IMF in its annual Report on Ireland? (i.e. 'expanding and diversifying tax revenues including by improving personal income tax system'). The IMF report is available here.

Tax Technology: Would you comment on significant developments in the area of tax tech in 2023, and the major trends to watch for in 2024 and beyond?