Question 1: Is there any reason why Ireland cannot continue to apply a 12.5% 'Headline' rate under the currently proposed Pillar 1 BEPS proposals?

Question 2: How feasible would a headline rate (of, say, 12.5%) be for 'SMEs' (for companies defined for these purposes outside the scope of Pillar 1)? Is there any reason why Ireland could not attempt to opt for this?

Question 3: Other issues - can Ireland fully sign up for 'harmful tax planning' agenda of the OECD in the forthcoming discussions?

Question 4: Of the 139 countries involved in BEPS how many operate a 'Classical' corporation tax system (like Ireland) versus an 'Imputational' system? Do the OECD proposals take into account that significant countries in the BEPS process also operate Imputational or hybrid Classical-Imputational systems?

Question 5: Is your company making a submission under the Department of Finance's Public Consultation on this matter, ending in September? Can you share the main points in the Roundtable?

Question 6: In your view, how practicable will it be to implement the Pillar 1 proposals (which Ireland has signalled acceptance of) in the timelines currently envisaged?

Question 7: Revenue has announced various guidelines for companies returning to normal working conditions in coming months, and their tax affairs. Can you summarise the most important provisions?