In this month’s Irish Tax Monitor Roundtable the panel examines Ireland’s Tax Treaty Policy, which is welcomed as a positive step that can help remove barriers and facilitating trade and investment. The EU’s DEBRA directive, and the relative tax advantages of debt vs equity financing, feature also, as does the impact of BEPS on international banking. Tax technology as well as the latest developments in the implementation of BEPS are outlined, as are two key determinations by the Tax Appeals Commission - on the treatment of loan waivers and on section 811 TCA.