A key focus is the 2023 Budget, and the personal tax burden. Ireland’s marginal personal tax rate of 52% is a disincentive to businesses locating in Ireland and foreign based talent including Ireland’s diaspora as well as a significant cost for SMEs hiring employees, says Deloitte’s Paula Ruane. The 2023 Budget also presents an opportunity to turbo-charge Ireland’s R&D incentives regime, and Deloitte’s Brian McDonnell presents a checklist of actions that could be implemented. More broadly, BDO’s Angela Fleming assesses the CT system from an overall perspective, and identifies multiple areas of duplication that are now ripe for reform. Meanwhile, the Section 110 regime is looked at by Maples’ William Fogarty and Deloitte’s Colm Stringer. The improvements they suggest are implementable.