International Tax Policy Submissions

EU Tax Policy

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


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