Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 17 Sep, 2025

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 May, 2025 to 31 Aug, 2025

Specific Details Meeting of the TALC BEPS Implementation Sub-committee. (The minutes of this meeting will be published by TALC).

Intended results To discuss Revenue guidance on Part 4A TCA 1997 (Pillar Two Rules) and ongoing OECD discussions in relation to Pillar Two implementation.

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 24 July 2025.

Submission (2-5)

Submission to Revenue on 2 May 2025 seeking further clarification on the application of the Pillar Two Rules to insurance investment entities. Submission to Revenue on 18 July 2025 to provide feedback on draft updates to the Pillar Two guidance. Submission to Revenue on 26 August 2025 with additional feedback in response to the agreed actions points from the meeting of 24 July.

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)