International Tax Policy Submissions
EU Tax Policy
September 2024 – European Commission Consultation on the Evaluation of the Anti-Tax Avoidance Directive (ATAD)
July 2024 – European Consultation on the Evaluation of the Directive on Administrative Co-operation (DAC)
May 2024 – European Commission Consultation on the Directive on Tax Dispute Resolution Mechanisms
January 2024 – European Commission Consultation on a proposal for a Directive on Business in Europe: Framework for Income Taxation (BEFIT)
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
January 2023 – European Commission Consultation on Business in Europe: Framework for Income Taxation (BEFIT)
April 2022 – Proposed Directive on Preventing the Misuse of Shell Entities for Tax Purposes
April 2021 – European Commission’s consultation on the digital levy
December 2017 – European Commission’s consultation on the fair taxation of the digital economy
December 2015 – Consultation on the ReLaunch of the Common Consolidated Corporate Tax Base (CCCTB)
EU VAT Proposals
March 2016 – European Commission survey on EU VAT web portal
December 2015 – European Commission consultation on VAT on cross-border e-commerce
OECD BEPS
September 2023 – OECD Second Consultation on Pillar One – Amount B
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
November 2022 – OECD Consultation on the Administration and Tax Certainty Aspects of Amount A
April 2022 – OECD Consultation on Pillar Two GloBE Rules Implementation Framework
February 2022 – OECD Consultation on Pillar One Draft Model Rules for Nexus and Revenue Sourcing
December 2020 – OECD Consultation on the Reports on the Pillar One and Pillar Two Blueprints
December 2019 – OECD’s Consultation on the Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two
November 2019 – OECD’s Consultation on the Secretariat Proposal for a “Unified Approach” under Pillar One
March 2019 – OECD’s consultation on Addressing the Tax Challenges of the Digitalisation of the Economy
October 2017 – OECD consultation on the tax challenges of the digitalised economy
September 2016 – Submission on BEPS Action 7: Attribution of Profits to Permanent Establishments
September 2016 – Submission on Revised Guidance on Profit Split
July 2016 – Submission on BEPS Action 15: Multilateral Instrument
June 2015 – Submission on BEPS Action 6: Preventing Treaty Abuse
June 2015 – Submission on BEPS Action 8: Hard-To-Value intangibles
April 2015 – Submission on the Knowledge Development Box
February 2015 – Comments on OECD “Agreement on Modified Nexus Approach for IP regimes”
February 2015 – OECD Discussion Draft: Interest Deductions and other Financial Payments
February 2015 – OECD Discussion Draft: Risk, Recharacterisation and Special
January 2015 – OECD Discussion Draft: Use of Profit Splits in Context of Global Value Chains
January 2015 – OECD Discussion Draft: Make Dispute Resolution Discussion More Effective
January 2015 – OECD Discussion Draft: Follow Up Work on Action 6: Preventing Treaty Abuse
January 2015 – OECD Discussion Draft: Artificial Avoidance of PE Status
July 2014 – Department of Finance public consultation on BEPS in an Irish Context
July 2014 – OECD Discussion Draft: Addressing the Tax Challenges of the Digital Economy
April 2014 – OECD Discussion Draft: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
February 2014 – OECD Discussion Draft: Transfer Pricing Documentation and Country by Country Reporting