The major takeaways from Budget 2026 for Ireland’s standing as a destination for international business are highlighted by our panel who also outline the potential changes that did not feature in the Budget but they recommend including in the Finance Bill as it makes its way through the legislative process. Ireland’s R&D Tax Credit has been improved in the Budget and the panel look at how it can be further enhanced to compete successfully in an internationally competitive sector. The VAT modernisation also features, with panelists focusing efforts to make the EU’s fragmented VAT landscape more efficient, while industry recommendations to streamline the overall EU tax system are also assessed. Other topics featured in the roundtable include CBAM and the increasing use of AI by tax authorities and how tax functions can keep up.