Looking ahead at the Finance Bill the panel also calls for a reduction in CGT, continued improvements to the R&D regime, and other tax changes to encourage and facilitate retail investor activity in tandem with the introduction of an Irish Savings and Investment Account.
With planning under for Budget 2027 and the next Finance Bill the the panel puts forward their tax recommendations to improve Ireland’s offering for global business activity. These recommendations include extending the participation exemption to foreign branch income, a further refining of the R&D tax credit and implementing the recommendations of the Funds Sector 2030 report. Tariffs returned to the front and centre of exporters’ minds in recent months as further policy shifts were threatened, the panel looks at the options for companies in managing the turbulent trade environment. The panel also looks at the latest outlook for Ireland’s buoyant corporation tax receipts while the 2025 performance and Q1 2026 trends evident in the Tax Appeals Commission’s work.
As preparations for the next Budget and Finance Bill get underway, what are your main tax recommendations to boost Ireland’s standing as a location for global business activity?
With the trade deal between the EU and the US under pressure amidst threats of new tariffs from the US and counter-threats from the EU, what advice in terms of options and solutions open for businesses trying to navigate the uncertainties do you have?
Can you comment on noteworthy determinations from the Tax Appeals Commission from the first quarter of 2026?
With corporation tax receipts remaining buoyant in the first quarter of 2026 to date, and immediate prospects positive as the first effects of the 15% minimum CT rate impact on Exchequer accounts in coming months, do you have any observations on the continuing outlook in the light of latest developments?
Finance Bill: As preparations for the next Budget and Finance Bill get underway, what are your main tax recommendations to boost Ireland's standing as a location for global business activity?
Tariffs: With the trade deal between the EU and the US under pressure amidst threats of new tariffs from the US and counter-threats from the EU, what advice in terms of options and solutions open for businesses trying to navigate the uncertainties do you have?
Tax Determinations: Can you comment on noteworthy determinations from the Tax Appeals Commission from the first quarter of 2026?
Corporation Tax: With corporation tax receipts remaining buoyant in the first quarter of 2026 to date, and immediate prospects positive as the first effects of the 15% minimum CT rate impact on Exchequer accounts in coming months, do you have any observations on the continuing outlook in the light of latest developments?