The tax simplification agenda remains front and centre at Irish and EU levels and the panel looks at a number of tax pain points that can be addressed at the national level including a revamp of Schedule 24 rules. The treatment of foreign withholding taxes for section 110 companies is also highlighted as an area for attention to ensure the intended tax neutrality of the regime. The impact of the BEPS Side-by-Side package features, as does the disproportionate tax and compliance burden for Irish SMEs, the latest developments on Transfer Pricing and the increasingly fragmented tax treatment of financial services across the EU.