2022

November 2022 – OECD Consultation on the Administration and Tax Certainty Aspects of Amount A

November 2022 – Post Finance Bill 2022 (As Initiated) Submission

August 2022 – Supplemental submission to Revenue on employed GPs with GMS income

August 2022 – Submission to Revenue in response to their queries on the feedback provided on the updated draft Section 6 of the Transfer Pricing TDM

July 2022 – Submission to Revenue responding to queries on portfolios of assets held at fair value for Interest Limitation Rules purposes

July 2022 – Response to Department of Enterprise, Trade and Employment White Paper on Enterprise Policy

July 2022 – Department of Finance Consultation on Pillar Two Minimum Tax Rate Implementation

July 2022 – Pre-Budget 2023 Submission

June 2022 – Submission to Revenue with feedback on the updated draft Section 6 of the Transfer Pricing TDM (version 2 June)

June 2022 – Submission to Revenue providing feedback on the draft TDM on the Interest Limitation Rule (version 1 June)

June 2022 – Pre-Finance Bill 2022 Submission

June 2022 – Submission to Revenue on Draft TDM on Foreign Entity Classification for Irish Tax Purposes

June 2022 – Updated feedback paper on SARP administration reflecting Revenue clarifications on 10 June 2022

June 2022 – European Commission consultation on a new EU system in the field of withholding taxes withholding taxes – Position Paper

June 2022 – European Commission consultation on a new EU system in the field of withholding taxes withholding taxes – Completed Questionnaire

June 2022 – Department of Finance Consultation on the KEEP

June 2022– Submission to Revenue requesting clarification on the application of the term “similar in all material respects” in section 747B(2A) to investments including ETF/ETCs

May 2022 – Submission to Revenue on employed GPs with GMS income

May 2022 – Department of Finance Consultation on the R&D Tax Credit and KDB

April 2022 – Submission to Revenue providing feedback on the draft TDM on the Interest Limitation Rule (version 19 April)

April 2022 – Submission to Revenue regarding close companies and charities

April 2022 – OECD Consultation on Pillar Two GloBE Rules Implementation Framework

April 2022 – Proposed Directive on Preventing the Misuse of Shell Entities for Tax Purposes

March 2022 – Department of Finance Consultation on a Territorial System of Taxation

February 2022 – OECD Consultation on Pillar One Draft Model Rules for Nexus and Revenue Sourcing

February 2022 – Department of Enterprise, Trade and Employment Consultation on the Public Country-by-Country Directive

January 2022 – Submission to Commission on Taxation and Welfare

January 2022 – Submission to Revenue regarding the development of updated guidance on the ATAD Anti-Hybrid Rules

January 2022 – Submission to Revenue regarding the development of guidance on the ATAD Interest Limitation Rules

January 2022 – Submission to Revenue regarding the development of updated guidance on the Transfer Pricing Rules