With recent changes to the tax treatment of carried interest in Luxembourg the panel looks at the changes, how ‘carry’ is treated currently in Ireland and what changes could be made to help attract greater levels of private equity activity. As Ireland prepares to develop and introduce a Savings & Investment Account (SIA) the panel outlines the key tax characteristics of a well-designed SIA, from a compliance and administrative perspective, taking examples from established regimes in other jurisdictions. Other topics featured include the implications of the ‘Side-by-Side’ deal for Irish headquartered multinationals, the next for eInvoicing, withholding taxes in the aviation sector, a review and outlook of Ireland’s R&D tax credit and the implications of the US Supreme Court’s tariffs ruling.