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International Tax Policy Submissions

EU Tax Policy

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

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