Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 21 Sep, 2022

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 May, 2022 to 31 Aug, 2022

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

Intended results To gain a better understanding of the technical and administrative issues related to direct and capital taxes.

Name of person primarily responsible for lobbying on this activity Clare McGuinness

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 (2-5)

Meeting on 23 June 2022. Subgroup Meeting with Revenue to discuss the basis of taxation on the commutation of a foreign pension which accumulated from contributions out of foreign income on 28 July 2022. Follow up meeting with Revenue on 9 August 2022 to gain a better understanding of the technical and administrative matters related to the tax treatment of employed GPs with GMS contracts following the Tax Appeals Commission Determination (01TACD2022).

Submission (2-5)

Two submissions to Revenue regarding employed GPs with GMS income on 31 May and 3 August 2022. Submission to Revenue seeking clarification on the term “similar in all material respects” in section 747B(2A) on 20 June 2022. Submission to Revenue providing feedback on the Draft Tax and Duty Manual on Foreign Entity Classification for Irish tax purposes on 21 June 2022.

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.

Declan Rigney Assistant Secretaries or Equivalent Grades (The Office of the Revenue Commissioners)