U.S. Bank Europe DAC (Elavon, Opayo, U.S. Bank Global Corporate Trust, U.S. Bank Depositary Services and U.S. Bank Corporate Payment Solutions.)

Lobbying Organisation U.S. Bank Europe DAC

Date published 20 Jan, 2017

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Sep, 2016 to 31 Dec, 2016

Specific Details Elavon Financial Services DAC ("Elavon") has continued to engage with the Office of the Revenue Commissioners ("ORC") following a request from the ORC for Elavon to participate, along with other interested parties, in a discussion on the ORC's proposal to require Merchant Acquirers to apply withholding tax.

Intended results To co-operate with the ORC pursuant to its request for participation regarding the ORC's proposal and to provide information and feedback to the ORC that would ensure that if the ORC proceeds with the proposal, it is implemented in a way that is operationally workable and does not disproportionately adversely impact Merchants.

Name of person primarily responsible for lobbying on this activity Lynette Singh

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 with the ORC at the request of the ORC on 19th October, 2016, at Elavon's offices at Cherrywood Business Park, Dublin for the purpose of the ORC understanding the operational aspects of the settlement process. The ORC representatives present were Gregory Whooley, Mary T. Smyth, neither of whom identified themselves as DPOs nor were revealed as DPOs based on our searches of the ORC's list of DPOs. We submit this return as we believe that this would fall in scope as 'indirect lobbying'.

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)