The Panel comments on the Government’s proposed approach to implementing BEPS Pillar Two, including how it could bring heretofore tax exempt activities into the tax net Also: how national authorities and the EU are trying to keep up with changes brought about by increasing digitalisation in the area of VAT; clarification for offshore funds tax treatment; the issues surrounding the new ‘Land Value Sharing’ legislative proposals to tax rezoned development land. The importance of keeping proper books as evidenced from a recent TAC determination. Also commented on this month is the continuing strong growth of Irish corporation tax receipts and the future health of Ireland’s public finances.