2023
December 2023 – European Commission Consultation on a Proposal for a Directive on Transfer Pricing
December 2023 – European Commission Consultation on a Proposal for a Directive on a Head Office Tax System for SMEs
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
September 2023 – OECD Second Consultation on Pillar One – Amount B
August 2023 – Letter to the Minister for Finance regarding Enhanced Reporting Requirements
August 2023 – Department of Finance Second Feedback Statement on Pillar Two Implementation
August 2023 – Department of Finance Feedback Statement on New Taxation Measures to apply to Outbound Payments
June 2023 – Pre-Budget 2024 Submission
June 2023 – Submission to the Oireachtas Committee on Budgetary Oversight on Taxation on Wealth and Assets
May 2023 – Pre-Finance Bill Submission
May 2023 – Department of Finance Feedback Statement on Pillar Two Implementation
April 2023 – Department of Finance Consultation on Ireland’s Personal Tax System
March 2023 – Response to stakeholder engagement process conducted by the Sheriff Review Group
February 2023 – Submission to Revenue on the tax treatment of foreign pension lump sums received prior to 1 January 2023
February 2023 – OECD Consultation on Pillar Two – GloBE Information Return
February 2023 – OECD Consultation on Pillar Two – Tax Certainty for the GloBE Rules
January 2023 – OECD Consultation on Pillar One – Amount B
January 2023 – European Commission Consultation on Business in Europe: Framework for Income Taxation (BEFIT)