Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 19 Jan, 2024

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Sep, 2023 to 31 Dec, 2023

Specific Details Meeting of the TALC BEPS Sub-committee to discuss matters relating to the implementation of Pillar Two.

Intended results To gain a better understanding of the tax technical and administrative issues relating to the implementation of the EU Pillar Two Minimum Tax Directive.

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 (2-5)

Meeting on 4 September 2023. Meeting on 25 September 2023 to discuss matters relating to the implementation of Pillar Two. Meeting on 24 October 2023 following the publication of Finance (No.2) Bill 2023 to discuss matters relating to the implementation of Pillar Two. Meeting of the TALC BEPS Sub-committee on 6 December 2023 to discuss its workplan for 2024 in particular the development of Revenue guidance on Pillar Two legislation and Outbound Payments.

Email (6-10)

Email on 1 September on the treatment of investment entities and areas for further OECD guidance. Emails on 5 and 12 September on the QDMTT Safe Harbour and different fiscal year ends. Email on 26 September regarding draft administrative measures. Email on 24 October with clarification on a technical query on the Pillar Two legislation. Email on 5 December regarding the OECD Administrative Guidance. Email on 8 December regarding guidance on Pillar Two and Outbound Payments.

Phone call (1)

Follow up call with Revenue on 25 October 2023 to provide further clarification on a technical query raised on the Pillar Two legislation in Finance (No.2) Bill 2023, as initiated.

Submission (2-5)

Submission to Revenue on 23 October 2023 with technical queries on the Pillar Two legislation in Finance (No.2) Bill 2023 as initiated, in advance of the TALC BEPS Sub-committee meeting on the same matter on 24 October 2023. Submission to Revenue on 4 December 2023 in relation to suggested matters for future Revenue guidance in the context of Pillar Two legislation and Outbound Payments.

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)