Lobbying Records (Page 1 of 11)
Law Society of Ireland
Current/Former DPOWhat is lobbying? (FAQ)2025-05-21
Intent: To achieve clarifications re the Revenue guidance on the participation exemption and Pillar Two guidance on intragroup financing arrangements.
Details: Issues related to Base Erosion and Profit Shifting (BEPs) and related taxation matters are discussed at these TALC subcommittee meetings
Officials: Jeanette Doonan
Methods: Meeting 29 Jan 2025 TALC (BEPS) - Meeting, Email 27 Feb 2025 re for clarification in the Revenue guidance on the participation exemption.Mathesons queries sent (on behalf of the Law Society) to Revenue 11 March 2025 re Pillar Two guidance on intragroup financing arrangements - Email
Irish Tax Institute
2025-05-21
Intent: To discuss the Participation Exemption for Foreign Dividends, Part 4A TCA 1997 (Pillar Two Rules) and Outbound Payments Defensive Measures.
Details: Meeting of the TALC BEPS Implementation Sub-committee. (The minutes of this meeting will be published by TALC).
Officials: Jeanette Doonan
Methods: Meeting on 29 January 2025.Further meeting of the TALC BEPS Implementation Sub-committee on 29 April 2025. (The minutes of this meeting will be published by TALC). - Meeting, Feedback to Revenue on 23 January 2025 in relation to draft updated guidance on the Pillar Two Rules.Feedback to Revenue on 28 February 2025 on suggested areas for guidance on the Participation Exemption for Certain Foreign Distributions (section 831B TCA 1997).Submission to Revenue on 23 April 2025 seeking further clarification in relation to the Pillar Two guidance. - Submission, Follow up email to Revenue on 24 January with additional feedback on draft updated guidance on the Pillar Two Rules.Follow up email to Revenue on 3 April 2025 with additional feedback in relation to the Pillar Two guidance. - Email
Consultative Committee of Accountancy Bodies Ireland
2025-05-20
Intent: Overcome uncertainty on treatment regarding updates to OECD guidance.
Details: Requested Revenue to provide guidance on what is considered a clarification or a supplemental rule in updates to Pillar 2 OECD guidance.
Officials: Jeanette Doonan
Methods: Meeting
Consultative Committee of Accountancy Bodies Ireland
2025-05-20
Intent: Clarification for securitisation vehicles on liability to top up tax under Pillar 2 legislation.
Details: Requested Revenue confirm that a securitisation vehicle will not be secondarily liable for domestic top up tax.
Officials: Jeanette Doonan
Methods: Meeting
Consultative Committee of Accountancy Bodies Ireland
2025-05-20
Intent: Clarification for orphan securitisation vehicles in relation Pillar 2 legislation.
Details: Requested Revenue to update guidance on the application of Minority Owned Constituent Entity provisions to orphan securitisation entities.
Officials: Jeanette Doonan
Methods: Meeting
Law Society of Ireland
Current/Former DPOWhat is lobbying? (FAQ)2025-01-21
Intent: Amendments to the Finance Bill including the participation exemption, Pillar 1 and Pillar 2
Details: Base Erosion and Profit Shifting (BEPS) elements of the Finance Bill 2024
Officials: Jeanette Doonan
Methods: TALC BEPS Subcommittee: Meeting on16 October 2024 - Meeting
Law Society of Ireland
Current/Former DPOWhat is lobbying? (FAQ)2025-01-21
Intent: To identify anomalies and potential implementation challenges in the Finance Bill 2024 related to Capital Acquisitions Taxes and other direct taxes
Details: Direct and Capital Taxes committee of TALC
Officials: Tom James, Jeanette Doonan, Therese Bourke, Brian Boyle
Methods: Joint Main TALC and TALC Direct and Capital Taxes Sub-Committee Finance Bill 2024 Meeting 25 October 2024TALC Direct/Capital Taxes Sub-Committee Meeting 28 November 2024 - Meeting
Law Society of Ireland
Current/Former DPOWhat is lobbying? (FAQ)2025-01-21
Intent: To identify pitfalls in certain existing and proposed legislation and to encourage changes to tax legislation
Details: Tax legislation discussion at TALC main committee meetings
Officials: Tom James, Jeanette Doonan, Therese Bourke, Brian Boyle
Methods: Meetings of the Taxes Administration Liaison Main Committee on which three Law Society representatives serve. TALC Main meeting 11 Sept 2024 Joint Main TALC and TALC Direct and Capital Taxes Sub-Committee Finance Bill 2024 Meeting 25 October 2024 - Meeting
Irish Tax Institute
2025-01-21
Intent: To discuss measures announced in Finance Bill 2024 (as initiated).
Details: Joint Meeting of Main TALC and TALC Direct/ Capital Taxes Sub-committee (The minutes of this meeting have been published by TALC).
Officials: Tom James, Jeanette Doonan
Methods: Meeting on 22 October 2024. - Meeting
Irish Tax Institute
2025-01-21
Intent: To discuss the Finance Bill 2024 amendments relating to the implementation a Participation Exemption for Foreign Dividends, Part 4A TCA 1997 (Pillar Two Rules) and transfer pricing.
Details: Meeting of the TALC BEPS Implementation Sub-committee. (The minutes of this meeting will be published by TALC).
Officials: Jeanette Doonan
Methods: Meeting on 16 October 2024. - Meeting, Three submissions to Revenue:20 September 2024 - feedback on draft updated Pillar Two guidance circulated to the TALC BEPS Implementation Sub-committee.15 October 2024 - feedback on Finance Bill 2024 amendments relating to the implementation of a Participation Exemption for Foreign Dividends, Part 4A TCA 1997 (Pillar Two Rules) and transfer pricing. 25 November 2024 - feedback on updated draft Pillar Two guidance relating to Section 111AAC TCA 1997 post Finance Act 2024. - Submission, Emails to Revenue on 16, 17 & 30 October and 17 December 2024 with feedback on the introduction of a participation exemption; the Finance Bill 2024 amendments to Part 4A (Pillar Two); the updated draft Pillar Two guidance relating to umbrella and sub-fund structures; and where investment entities and insurance investment entities are subject to differing treatment under the Pillar Two Rules. - Email