State Aid: What implications does the Court of Justice of the European Union's judgement in the Fiat Chrysler Finance Europe case (C-885/19 P) have for other 'State Aid' cases, notably the EU Commission's Apple tax appeal?

Tax Appeals Commission: Can you comment on the Tax Appeals Commission's most noteworthy determinations in 2022?

Section 110: Can you explain the purpose of the ‘double trade’ test and how it works? In your response can you also outline recent guidance under Section 110: entitlement to treatment.

Review: Tax in 2022: Looking back at 2022 from a corporate taxation perspective what would you say have been the most significant Irish and international developments?

Transfer Pricing: The Revenue Commissioners have updated their guidance on Transfer Pricing. Can you explain the changes and implications for tax payers?

Digitalisation and VAT: As part of its response to the digitalisation of the economy the EU Commission has issued proposals to change the EU VAT system (https://taxation-customs.ec.europa.eu/taxation-1/value-added-tax-vat/vat-digital-age_en). What are the key points in the Commission’s proposals and what would be the major challenges for corporates if they are implemented as currently proposed?

Capital Acquisitions Tax: There has been updates on the guidance around business relief with regards to Capital Acquisitions Tax. Can you outline the changed guidance and how it affects tax payers?