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Lobbying Records (Page 1 of 71)
2025-05-20
Politician(s) lobbied: Sinead Ryan (Assistant Secretary), Department of Finance
Intent: The principal proposals are to broaden the territorial scope of the exemption and remove the five-year look-back rule.
Methods: Submission
Details & Methods:
| Method | Description |
|---|---|
| — | Submission provided to the Department of Finance via the Business Tax Stakeholder Forum in relation to proposed enhancements to the Participation Exemption for Certain Foreign Dividends. |
2025-05-20
Politician(s) lobbied: Paschal Donohoe (Minister), Department of Finance
Intent: Contribute to the discussion on improvements to legislation and proposing a new basis for taxation of interest subject only to the Interest Limitation Rule, supported by the EU Anti-Tax Avoidance Directive measures.
Methods: Submission
Details & Methods:
| Method | Description |
|---|---|
| — | Response to the public consultation on the tax treatment of interest in Ireland. |
2025-05-20
Politician(s) lobbied: Brian Boyle (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners
Intent: Simplification of filing requirements to reduce administrative burden on employers.
Methods: Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Frequency of enhanced reporting requirements for employers. |
2025-05-20
Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners
Intent: Simplification of filing requirements for ILPs (Investment Limited Partnerships).
Methods: Virtual Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Revenue to design a relevant tax return for Investment Limited Partnerships (ILP) to complete and file. |
2025-05-20
Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners
Intent: Ensure that the meaning of “associated entities” is consistent across Revenue guidance materials.
Methods: Virtual Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Revenue to clarify the meaning of “associated entities” in the context of partnerships and the Outbound Payment Defensive Measures. We raised a point in how the definition is discussed differently in other guidance materials. |
2025-05-20
Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners
Intent: We requested Revenue maintain the existing wording for day-to-day tax advice in Tax and Duty Manual and provide clear examples of what would be considered a disclosable transaction.
Methods: Letter
Details & Methods:
| Method | Description |
|---|---|
| — | Feedback provided on proposed changes to the Tax and Duty Manual on Mandatory Disclosure. |
2025-05-20
Politician(s) lobbied: Jeanette Doonan (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners
Intent: Overcome uncertainty on treatment regarding updates to OECD guidance.
Methods: Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Revenue to provide guidance on what is considered a clarification or a supplemental rule in updates to Pillar 2 OECD guidance. |
2025-05-20
Politician(s) lobbied: Jeanette Doonan (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners
Intent: Clarification for securitisation vehicles on liability to top up tax under Pillar 2 legislation.
Methods: Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Revenue confirm that a securitisation vehicle will not be secondarily liable for domestic top up tax. |
2025-05-20
Politician(s) lobbied: Jeanette Doonan (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners
Intent: Clarification for orphan securitisation vehicles in relation Pillar 2 legislation.
Methods: Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Revenue to update guidance on the application of Minority Owned Constituent Entity provisions to orphan securitisation entities. |
2025-05-20
Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners
Intent: Clarification for Irish Real Estate Funds (IREFs) regarding timings for tax clearance requests and refunds.
Methods: Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Revenue to provide details on the delays in obtaining withholding tax clearances and refunds for Irish Real Estate Funds (IREFs). |
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