Contributing Firms:
This Month's Roundtable
The Questions

Question 1: On the face of it, what potential aspects of the Corporate Tax reform proposals that have been published by the new US Adminstration this year will affect the operations of Irish domiciled corporations with potential tax liabilities in the US?


Question 2: Can you assess the potential significance of an alignment between US tax policy and OECD policy, with regards to changing proposals on digital tax, and, a global minimum tax rate, that, prior to Covid, seemed to have a good chance of settling at around 12.5%?


Question 3: What potential benefits could arise for Ireland, from a Corporation tax point of view, as a consequence of the increased momentum of global corporate tax reform, and in what areas?


Climate Change and tax

Question 4: The European Parliament recently approved the Carbon Border Adjustment Mechanism (CBAM), to take effect from 1st January 2023. What opportunities can it and other Climate Change taxation measures provide?


Personal Tax

Question 5: What are the main aspects of taxation regarding cryptocurrency investment and usage for Irish taxpayers?


Covid recovery

Question 6: What measures should companies be taking to ensure that employees in Irish tax- resident companies that may have relocated outside of the jurisdiction due to pandemic rules will will be in a tax compliant position when the restrictions end?


Question 7: What effect will the EU-UK Trade and Cooperation Agreement have on companies from a tax and Customs perspective?