Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 20 May, 2022

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Jan, 2022 to 30 Apr, 2022

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

Intended results To gain a better understanding of the tax technical and administrative issues relating to international tax matters, including ATAD Interest Limitation Rule, ATAD anti-hybrid rules, transfer pricing and DAC 6 & 7.

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 9 March 2022.

Submission (2-5)

Submission to Revenue on 18 January 2022 regarding the development of updated guidance on the Anti-Hybrid Rules. Submission to Revenue on 28 January 2022 regarding the development of guidance on the ATAD Interest Limitation Rule (ILR). Submission to Revenue on 28 January 2022 regarding the development of updated guidance on the Transfer Pricing Rules. Submission to Revenue on 24 February 2022 providing feedback on Revenue's draft updated guidance on DAC6. Submission to Revenue on 29 April 2022 providing feedback on Revenue's draft guidance on the Interest Limitation Rule.

Email (1)

Follow up email to Revenue on 17 February 2022 providing feedback on the draft Form CT1 reporting requirements for the ILR.

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)