Contributing Firms:
This Month's Roundtable
The list of Questions

Budget 2026: What are the takeaways from Budget 2026 for Ireland’s competitiveness as a location for international business, and can you comment on the principal business impacts, including any proposals regarding tax administration and simplification in the Budget?


Finance Bill 2025:What are your observations on the upcoming Finance Bill 2025? In particular what areas/changes have been overlooked in the Budget 2026 announcement that you hope may still make it into Finance Bill 2025?


R&D Tax Credit: Can you share your observations on Ireland's R&D Tax Credit and its international competitiveness? (In your response please comment on any Budget 2026 announcements in this area)


EU VAT reform: 'Despite being the EU’s most harmonised tax, VAT rules remain fragmented, costly, and ill-suited to modern business models. SMEs are particularly disadvantaged by divergent reporting obligations, refund processes, and interpretations of key concepts.'* Can you please discuss the EU VAT landscape and efforts to make it better suited to today’s EU economy?


The Single Market: Accountancy Europe recently published a briefing paper* on streamlining the EU tax system. To reduce uncertainty and compliance costs the paper makes recommendations to tackle inconsistent implementation of EU directives across the bloc, including making EU guidance legally binding on Member States. What are your views on this and any possible unintended consequences from taking away flexibility on implementation for Member States?


CBAM: The EU’s Carbon Border Adjustment Mechanism (CBAM), which was simplified in a number of ways in February 2025, comes into full effect from 1st January 2026. What are the implications for taxpayers and how can corporates prepare for the new rules?


*Accountancy Europe - Recommendations to streamline the EU tax system (Press Release - Full Briefing Paper)


 

This article appeared in the October 2025 edition of the Irish Tax Monitor.