Tax Insight
Find the Irish Tax Institute’s latest submissions, consultations, publications and commentary on tax administration and policy.
Pre-Budget 2020 Submission
Just as tax policy played a major role in attracting large multinationals to Ireland, it can be used to incentivise the step change in productivity and innovation we now need from our indigenous companies. The Institute’s Pre-Budget 2020 Submission sets out a number of proposals relating to CGT entrepreneur relief, the Employment and Investment Incentive (EII), the Key Employee Engagement Programme (KEEP) and the R&D tax credit which are needed […]
Response to the Department of Finance Public Consultation on Ireland’s Transfer Pricing Rules 2019
Response to the Department of Finance Public Consultation on Ireland’s Transfer Pricing Rules 2019 In October 2017, the Department of Finance launched a public consultation on the recommendations contained in the Coffey Review. The Institute responded to that consultation in January 2018, setting out our views on Mr Coffey’s recommendations regarding proposed changes to Ireland’s transfer pricing regime. The current Consultation now invites stakeholders to provide further input on the Minister […]
Institute responds to the OECD’s consultation on the Digitalisation of the Economy
On Wednesday, the Institute responded to the OECD’s public consultation on Addressing the Tax Challenges of the Digitalisation of the Economy. The Institute raised a number of concerns relating to the proposals currently being discussed by members of the Inclusive Framework, regarding revised profit allocation and nexus rules under Pillar 1 and a global anti-base erosion proposal to address remaining BEPS concerns under Pillar 2. In our submission, we noted […]
Irish Tax Institute comments on Budget 2019
Minister for Finance, Public Expenditure and Reform Paschal Donohoe T.D. delivered Budget 2019 today. In his Budget speech, the Minister confirmed his full support for the recommendations of the independent review of the operations and resources of the Tax Appeals Commission and that he would be providing additional staffing and funding to the Commission. The Institute has long campaigned for additional resources for the Tax Appeals Commission to address the […]
Institute published Pre-Budget 2019 tax briefing papers
The Institute launched its Pre-Budget 2019 Briefing Papers this week. The report highlighted several key facts and figures, including: Taxpayers across all salary levels are paying more tax now than a decade ago. The big driver of this increasing level of progressivity between 2012 and 2018 is the USC. The International Tax Tables 2018 in association with KPMG demonstrate how as income levels rise, taxpayers in Ireland move quickly up […]
Institute makes Pre-Budget 2019 Submission
Last Friday, the Institute delivered its Pre-Budget 2019 submission to the Minister for Finance and Public Expenditure and Reform, Paschal Donohoe T.D. The submission primarily focuses on issues impacting the indigenous sector and sets out a number of tax policy proposals relating to entrepreneurial measures, the KEEP share scheme and the R&D tax credit. We also included recommendations on the Finance Bill process, the tax appeals process and on administrative […]