As the official start of summer begins, it is a seasonal reality that consideration of macro as well as granular details of all aspects of business begins, and tax is no exception - the Budget announcements for 2026 are still months away, and there is time for new initiatives and ideas to be implemented in annual (calendar) year business (and life) plans. This month’s issue accordingly covers a broad range of topics at the top of Ireland’s tax agenda, ranging from Policy Consultations in the areas of R&D Tax credits, and Angel Investor Relief, along with specific examination of the ever present BEPS process and its impact in two areas - aircraft leasing, where real challenges to Ireland’s globally leading aircraft leasing sector are evident - and opportunities, and in a specific end of the market, topical in the context of this month’s issue of Finance Dublin in our Deals of the Year issue - Mergers & Acquisitions of large transnational enterprises.