International Tax Policy Submissions

EU Tax Policy

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)

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

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

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

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

January 2023 – OECD Consultation on Pillar One Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures

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: Proposed Modifications to Chapter VII of the Transfer Pricing Guidelines Relating to and Low Value Adding Services

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