With planning under for Budget 2027 and the next Finance Bill the the panel puts forward their tax recommendations to improve Ireland’s offering for global business activity. These recommendations include extending the participation exemption to foreign branch income, a further refining of the R&D tax credit and implementing the recommendations of the Funds Sector 2030 report. Tariffs returned to the front and centre of exporters’ minds in recent months as further policy shifts were threatened, the panel looks at the options for companies in managing the turbulent trade environment. The panel also looks at the latest outlook for Ireland’s buoyant corporation tax receipts while the 2025 performance and Q1 2026 trends evident in the Tax Appeals Commission’s work.