Irish Tax Policy Submissions
Budget and Finance Bill Submissions
June 2024 – Pre-Budget 2025 Submission
May 2024 – Pre-Finance Bill 2024 Submission
June 2023 – Pre-Budget 2024 Submission
May 2023 – Pre-Finance Bill Submission
November 2022 – Post Finance Bill 2022 (As Initiated) Submission
July 2022 – Pre-Budget 2023 Submission
June 2022 – Pre-Finance Bill 2022 Submission
July 2021 – Pre-Budget 2022 Submission
July 2021 – Pre-Finance Bill 2021 Submission
November 2020 – Post Finance Bill 2020 (Committee Stage) Submission
November 2020 –Post Finance Bill 2020 (As Initiated) Submission
July 2020 – Pre-Finance Bill 2020 Submission
August 2019 – Letter to Minister Donohoe re Tax Strategy Group proposals on tax appeals regime
July 2019 – Pre-Budget 2020 Submission
June 2019 – Pre-Finance Bill 2019 Submission
November 2018 – Post Finance Bill 2018 submission on amendments to tax appeals procedures
November 2018 – Post Finance Bill 2018 submission
August 2018 – Pre-Budget 2019 submission
May 2018 – Pre-Finance Bill 2018 submission
July 2017 – Budget 2018 and Finance Bill 2017 submission
August 2016 – Pre-Budget 2017 submission
September 2015 – Pre-Budget 2016 submission
August 2014 – Pre-Budget 2015 submission
July 2013 – Pre-Budget 2014 submission
January 2013 – Pre Finance Bill 2013 submission
February 2012 – Submission to Department of Finance post Finance Bill 2012
February 2013 – Pre Finance Bill 2012 submission
ATAD & BEPS Implementation
September 2024 – Department of Finance Second Feedback Statement on a Participation Exemption for Foreign Dividends
August 2024 – Feedback to Department of Finance on development of a Participation Exemption for Foreign Dividends
August 2023 – Department of Finance Second Feedback Statement on Pillar Two Implementation
May 2023 – Department of Finance Feedback Statement on Pillar Two Implementation
July 2022 – Department of Finance Consultation on Pillar Two Minimum Tax Rate Implementation
March 2022 – Department of Finance Consultation on a Territorial System of Taxation
September 2021 – Department of Finance Consultation on OECD International Tax Proposals
August 2021 – Department of Finance Feedback Statement on ATAD Article 9a Reverse Hybrid Mismatches
August 2021 – Department of Finance Feedback Statement on ATAD Implementation Article 4 Interest Limitation
March 2021 – Department of Finance Feedback Statement on ATAD Implementation Article 4 Interest Limitation
February 2021 – Letter to Minister for Finance on Ireland’s Corporation Tax Roadmap – January 2021 Update
September 2019 – Department of Finance’s Anti-Hybrid Rules Feedback Statement
April 2019 – Department of Finance’s Consultation on Ireland’s Transfer Pricing Rules
January 2019 – Department of Finance’s Consultation on ATAD Implementation – Hybrids and Interest Limitation
September 2018 – Department of Finance’s Controlled Foreign Company (CFC) Feedback Statement
January 2018 – Department of Finance “Consultation on Coffey Review”
Entrepreneurship
July 2024 – Department of Enterprise, Trade and Employment Statement of Strategy 2024-2025
July 2022 – Response to Department of Enterprise, Trade and Employment White Paper on Enterprise Policy
June 2022 – Department of Finance Consultation on the KEEP
February 2021 – Department of Finance Consultation on the Employment Investment Incentive
November 2020 – Department of Enterprise, Trade and Employment Statement of Strategy 2021 – 2023
May 2019 – Department of Finance Consultation on EII, SURE, SCI
May 2019 – Department of Finance Consultation on KEEP consultation
May 2019 – Department of Finance Consultation on CGT Entrepreneur Relief
July 2015 – Consultation on the Role of the Tax System in Encouraging Entrepreneurship
May 2014 – Consultation on EII and Seed Capital Scheme
April 2013 – Department of Finance’s Consultation on the tax implications of appointing a receiver
February 2013 – Department of Finance’s Consultation on taxation of micro-enterprises
September 2013 – Department of Finance’s Consultation on the tax treatment of receiverships
R&D Tax Credit
May 2022 – Department of Finance Consultation on the R&D Tax Credit and KDB
June 2019 – Department of Finance Consultation on the R&D tax credit
April 2012 – Department of Finance Consultation on the R&D tax credit
Reform of the Appeals System
September 2021 – Letter to the Minister for Finance regarding the Tax Strategy Group proposals on the tax appeals regime
August 2019 – Letter to Minister Donohoe re Tax Strategy Group proposals on tax appeals regime
May 2019 – Letter to Joint Oireachtas Committee on Heads of Finance (Tax Appeals) Bill 2019
March 2015 – Department of Finance on Heads of Finance (Tax Appeals Commission) Bill 2015
January 2014 – Department of Finance Consultation on Reform of the Appeal System for Tax Matters
Travel Expenses
April 2015 – Letter to Revenue on Case I/II travel and subsistence manuals
September 2015 – Department of Finance’s Consultation on the tax treatment of travel and subsistence expenses for employees and office holders
November 2015 – Submission to Department of Finance on tax treatment of travel and subsistence expenses
Knowledge Development Box
September 2015 – Department of Finance’s KDB Feedback Statement
April 2015 – Department of Finance’s Consultation on Knowledge Development Box
Other submissions
July 2024 – Submission to Revenue on Double Tax Conventions on CAT
January 2024 – Department of Finance Consultation on the Standard Fund Threshold
January 2024 – Department of Finance Consultation on Ireland’s Taxation of Share-based Remuneration
December 2023 – Department of Finance Technical Consultation on the Introduction of a Participation Exemption to Irish Corporation Tax
September 2023 – Department of Finance Consultation on the Funds Sector
September 2023 – Submission to the Oireachtas Committee on Budgetary Oversight regarding the Institute’s Pre-Budget 2024 Submission
August 2023 – Department of Finance Feedback Statement on New Taxation Measures to apply to Outbound Payments
June 2023 – Submission to the Oireachtas Committee on Budgetary Oversight on Taxation on Wealth and Assets
April 2023 – Department of Finance Consultation on Ireland’s Personal Tax System
March 2023 – Submission to the Department of Finance on leasing and leasing related matters
February 2022 – Department of Enterprise, Trade and Employment Consultation on the Public Country-by-Country Directive
December 2021 – Department of Finance Consultation on New Taxation Measures for Outbound Payments
September 2020 – Submission to Department of Finance on the General Scheme of the 2020 Brexit Omnibus Bill
January 2020 – Election 2020 Briefing Papers
July 2019 – Department of Finance Consultation on SARP
July 2019 – Department of Finance Consultation on FED
November 2018 – Institute submission on PRSI charge arising on debt release on development land
May 2018 – Department of Finance’s Public Consultation on Review of Local Property Tax
January 2017 – Tax treatment of short-term business travellers
July 2016 – Department of Finance Consultation on tax treatment of share-based remuneration
March 2016 – Department of Finance Consultation on transposition of 4AMLD
November 2013 – Department of Finance Consultation on Pay & File date
August 2012 – Department of Finance Consultation on film relief
August 2012 – Department of Finance Consultation on tax residence rules