Many details, and procedural questions remain regarding this summer’s BEPS proposals from the OECD, and in this light it is evident from the responses to this Month’s Tax Monitor Roundtable that a lengthy road will have yet to be travelled to see what emerges in the months and years to come. What is clear, though, to quote one panel member, ‘Ireland's commitment to the 12.5% rate remains a very positive feature and represents a fixed feature of the tax universe which can be incorporated into reliable plans’.