Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 21 Jan, 2026

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Sep, 2025 to 31 Dec, 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 the Finance Bill 2025 amendments relating to the Participation Exemption for Foreign Dividends and Part 4A TCA 1997 (Pillar Two Rules).

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 22 October 2025.

Email (1)

Email to Revenue on 14 October 2025 requesting clarification at the TALC BEPS meeting on the preparation of a qualified CBCR report in the context of the Pillar Two Transitional CBCR Safe Harbour.

Submission (2-5)

Submission to Revenue on 21 October 2025 with feedback on Finance Bill 2025 amendments to Part 4A TCA 1997 (Pillar Two) and the participation exemption for certain foreign distributions. Submission to Revenue on 19 December 2025 with feedback in response to the agreed actions points from the meeting of 22 October.

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)