Irish Tax Policy Submissions

Budget and Finance Bill Submissions

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

June 2016 – Submission to the Select Committee on Arrangements for Budgetary Scrutiny – A Special Focus on the Finance Bill Process

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

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

April 2021 –  Department of Finance Consultation on the application of the Authorised OECD Approach to the attribution of profits to branches

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 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

January 2024 – Submission to Joint Committee on Finance, Public Expenditure and Reform, and Taoiseach on proposals for EU Directives on BEFIT and Transfer Pricing

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

July 2020 – Submission to Department of Finance on tax measures for consideration in drafting the 2020 Brexit Omnibus Bill

May 2020 – Tax measures to reboot the economy – Submission to the parties negotiating  the formation of the next government 

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

May 2012 – Department of Finance Consultation on Proposed Amendments to the Scheme of Tax Relief for Charitable Donations