In this month’s Roundtable the proposed EU-wide withholding tax regime is assessed, with the introduction of bloc-wide rules having the potential to remove a barrier of capital movement between Member States. The Department of Finance’s consultation on new tax measures on outbound payments is also analysed as is the Commission on Taxation’s public consultation on the future of Ireland’s taxation and welfare systems. M&A tax due diligence features as do areas of FS focus in the Finance Bill. BEPS STTR and Ireland’s R&D regime in light of BEPS also are discussed by the Panel.