2021

December 2021 – Department of Finance Consultation on New Taxation Measures for Outbound Payments

October 2021 – Submission to Revenue regarding whether an anti-dilution clause in a constitution could render a shareholder a connected person under section 500 Taxes Consolidation Act 1997  

October 2021 – Revenue response to the Institute’s letter on the draft Code of Practice for Revenue Compliance Interventions

September 2021 – Letter to Revenue regarding the draft Code of Practice for Revenue Compliance Interventions 

September 2021 – Letter to the Minister for Finance regarding the Tax Strategy Group proposals on the tax appeals regime

September 2021 – Department of Finance Consultation on OECD International Tax Proposals

August 2021 – Submission to Revenue seeking clarification regarding the basis of taxation on the commutation of a foreign pension which accumulated from contributions out of foreign income

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

July 2021 – Submission to Revenue on the Draft TDMs on Investment Undertakings ETFs and ETCs and Offshore Funds

July 2021 – Pre-Budget 2022 Submission

July 2021 – Pre-Finance Bill 2021 Submission

June 2021 –  Letter to Chairperson of the Tax Appeals Commission regarding survey findings from Institute members’ experiences of the tax appeals process

June 2021 – European Commission Consultation on EU taxpayers’ rights – simplified procedures for better tax compliance – Completed Questionnaire

May 2021 – Department of Finance Consultation on Ireland’s Tax Treaty Policy

May 2021 – Submission to Revenue regarding the exchange of information obtained via a Qualifying Disclosure with the ODCE

May 2021 – Revenue response regarding exchanges of information with the ODCE

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

April 2021 – European Commission’s consultation on the digital levy

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

February 2021 – Department of Finance Consultation on the Employment Investment Incentive