Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 21 May, 2024

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Jan, 2024 to 30 Apr, 2024

Specific Details Meeting of the TALC BEPS Sub-committee to discuss matters relating to the implementation of Pillar Two and Outbound Payments Defensive Measures.

Intended results To gain a better understanding of the tax technical and administrative issues relating to the implementation of the EU Pillar Two Minimum Tax Directive and draft guidance on Outbound Payments Defensive Measures.

Name of person primarily responsible for lobbying on this activity Anne Gunnell

Did any Designated Public Official(DPO) or former Designated Public Official(DPO) carry out lobbying activities on your behalf in relation to this return? You must include yourself, and answer Yes, if you are a current DPO or a DPO at any time in the past. (What is a Designated Public Official?) No

Did you manage or direct a grassroots campaign? No

Was this lobbying done on behalf of a client? No

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Meeting (1)

Meeting on 8 March 2024.

Submission (6-10)

Submissions to Revenue on areas for guidance on Outbound Payments Defensive Measures on 26 January, 8 March & 15 March 2024. Submission to Revenue on areas for guidance on Pillar Two on 31 January 2024. Further feedback on Pillar Two on 7 March & 26 April 2024.

Email (2-5)

Follow up emails to Revenue in relation to areas for guidance on Pillar Two on 26 and 29 February 2024. Follow up email to Revenue on the draft guidance on Outbound Payments Defensive Measures on 21 March 2024.

Designated public officials lobbied

The following DPOs were lobbied during this return period on this specific Subject Matter Area. These DPOs were involved in at least one of the Lobbying Activities listed above, but not necessarily all of them. As returns are specific to a Subject Matter Area the above Lobbying Activities may be associated with multiple returns.

Jeanette Doonan Assistant Secretaries or Equivalent Grades (The Office of the Revenue Commissioners)