Consultative Committee of Accountancy Bodies Ireland

Politician(s) lobbied: Unknown

Intent: Unknown

Methods: Unknown

Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners

Intent: To facilitate a better understanding of the legislation and to request clarification on the scope of legislative changes.

Methods: Virtual Meeting

Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners

Intent: To facilitate simplification and better guidance for S110 companies.

Methods: Virtual Meeting

Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners

Intent: To facilitate companies who are no longer receiving a benefit from the Knowledge Development Box regime (especially those within the scope of Pillar 2) to avoid administration burden and to opt out of the regime.

Methods: Virtual Meeting

Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners

Intent: To reduce the administration burden and uncertainty around the tax treatment of directors' post year end emoluments.

Methods: Virtual Meeting

Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners

Intent: Ensure that the meaning of “associated entities” is consistent across Revenue guidance materials.

Methods: Virtual Meeting

Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners

Intent: Simplification of filing requirements for ILPs.

Methods: Virtual Meeting

Politician(s) lobbied: Jeanette Doonan (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners

Intent: Clarification on the policy rationale for the application of this rule regarding withholding tax in the context of section 831B TCA 1997.

Methods: Meeting

Politician(s) lobbied: Jeanette Doonan (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners

Intent: Clarification on how a branch can get a deduction for a non-trapped loss where a deduction was initially denied under hybrid rules.

Methods: Meeting

Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners

Intent: To facilitate a better understanding of when the limits within the KEEP scheme apply.

Methods: Virtual Meeting