Grant Thornton

Lobbying Organisation Grant Thornton

Date published 21 May, 2022

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Jan, 2022 to 30 Apr, 2022

Specific Details CCAB-1 comments on the Reverse Hybrid Rule and revised definition of entity – January 2022 - re: Peter Vale (Partner, Grant Thornton) in capacity as Chair of CCAB-I Tax Committee only

Intended results Submission was made to Revenue following a request for feedback at a TALC BEPS meeting on areas for consideration when developing updated Revenue guidance on Anti-Hybrid Rules.

Name of person primarily responsible for lobbying on this activity Peter Vale (Partner, Grant Thornton) in capacity as Chair of CCAB-I Tax Committee only

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.

Submission (1)

CCAB-1 comments on the Reverse Hybrid Rule and revised definition of entity – January 2022 - re: Peter Vale (Partner, Grant Thornton) in capacity as Chair of CCAB-I Tax Committee only. Submission was made to Revenue following a request for feedback at a TALC BEPS meeting on areas for consideration when developing updated Revenue guidance on Anti-Hybrid Rules. Topics including amended definition of “entity”, partnerships, “Acting together” concept, Double deductions, Neutralising mechanism and tax treaty consideration, Definition of “beneficial owner”, and Collective investment vehicles. Comments document submitted to the Office of the Revenue Commissioners; on this basis have specified Chairman as the DPO re: this lobbying return. Activity not directly on behalf of Grant Thornton or client(s) of Grant Thornton.

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.

Niall Cody Chairman (The Office of the Revenue Commissioners)