Question: Territorial Corporation Tax System : The Minister for Finance in the 2023 Budget speech signalled ‘serious consideration of the options for a move towards a territorial tax system’. Last month’s edition of the Tax Monitor referenced some of the advantages to the Irish corporation tax system of such a change. On a broad front, what might the overall benefits include?

Question: EU Corporation Tax Consultation : The European Commission launched a public consultation on Business in Europe: Framework for Income Taxation (BEFIT). What are the similarities between this and previous initiatives in the area, such as CCCTB?

Question: BEPS & Insurance : What are key BEPS considerations for Ireland’s international insurance industry, for example considerations for life insurers selling cross border?

Question: Stamp Duty : Recent stamp duty changes have changed the rules for electronic transfers of shares, bringing previously unstampable transfers into scope. In this light how do stamp duty rates on shares in Ireland compare with the UK and other competing jurisdictions? Is there a case for bringing them in line with other exchanges to promote, e.g. Euronext Dublin?

Question: Foreign Exchange: The Finance Bill sets out changes in the treatment of foreign exchange gains and losses for corporate tax purposes. Can you outline the proposed changes and their implications for taxpayers??

Question: Remote work across borders: There are a number of challenges the rise of cross-border remote working poses to the international taxation system, particularly around income tax (with such employees faced with double taxation on their income) and corporation tax. Amongst its suggestions on combatting the challenges in this area the European Economic and Social Committee (https://www.eesc.europa.eu/en/our-work/opinions-information-reports/opinions/taxation-cross-border-teleworkers-and-their-employers) suggested the creation of ‘a one-stop shop’ similar to the EU’s system in the area of VAT. Can you comment of the EESC’s suggestions to improve this area of taxation and how the ‘one-stop shop’ solution could work to improve the tax outcomes of cross-border remote work in the EU?