Lobbying Records (Page 1 of 10)
Law Society of Ireland
Current/Former DPOWhat is lobbying? (FAQ)2025-01-21
Intent: Amendments to the Finance Bill including the participation exemption, Pillar 1 and Pillar 2
Details: Base Erosion and Profit Shifting (BEPS) elements of the Finance Bill 2024
Officials: Jeanette Doonan
Methods: TALC BEPS Subcommittee: Meeting on16 October 2024 - Meeting
Law Society of Ireland
Current/Former DPOWhat is lobbying? (FAQ)2025-01-21
Intent: To identify anomalies and potential implementation challenges in the Finance Bill 2024 related to Capital Acquisitions Taxes and other direct taxes
Details: Direct and Capital Taxes committee of TALC
Officials: Tom James, Jeanette Doonan, Therese Bourke, Brian Boyle
Methods: Joint Main TALC and TALC Direct and Capital Taxes Sub-Committee Finance Bill 2024 Meeting 25 October 2024TALC Direct/Capital Taxes Sub-Committee Meeting 28 November 2024 - Meeting
Law Society of Ireland
Current/Former DPOWhat is lobbying? (FAQ)2025-01-21
Intent: To identify pitfalls in certain existing and proposed legislation and to encourage changes to tax legislation
Details: Tax legislation discussion at TALC main committee meetings
Officials: Tom James, Jeanette Doonan, Therese Bourke, Brian Boyle
Methods: Meetings of the Taxes Administration Liaison Main Committee on which three Law Society representatives serve. TALC Main meeting 11 Sept 2024 Joint Main TALC and TALC Direct and Capital Taxes Sub-Committee Finance Bill 2024 Meeting 25 October 2024 - Meeting
Irish Tax Institute
2025-01-21
Intent: To discuss measures announced in Finance Bill 2024 (as initiated).
Details: Joint Meeting of Main TALC and TALC Direct/ Capital Taxes Sub-committee (The minutes of this meeting have been published by TALC).
Officials: Tom James, Jeanette Doonan
Methods: Meeting on 22 October 2024. - Meeting
Irish Tax Institute
2025-01-21
Intent: To discuss the Finance Bill 2024 amendments relating to the implementation a Participation Exemption for Foreign Dividends, Part 4A TCA 1997 (Pillar Two Rules) and transfer pricing.
Details: Meeting of the TALC BEPS Implementation Sub-committee. (The minutes of this meeting will be published by TALC).
Officials: Jeanette Doonan
Methods: Meeting on 16 October 2024. - Meeting, Three submissions to Revenue:20 September 2024 - feedback on draft updated Pillar Two guidance circulated to the TALC BEPS Implementation Sub-committee.15 October 2024 - feedback on Finance Bill 2024 amendments relating to the implementation of a Participation Exemption for Foreign Dividends, Part 4A TCA 1997 (Pillar Two Rules) and transfer pricing. 25 November 2024 - feedback on updated draft Pillar Two guidance relating to Section 111AAC TCA 1997 post Finance Act 2024. - Submission, Emails to Revenue on 16, 17 & 30 October and 17 December 2024 with feedback on the introduction of a participation exemption; the Finance Bill 2024 amendments to Part 4A (Pillar Two); the updated draft Pillar Two guidance relating to umbrella and sub-fund structures; and where investment entities and insurance investment entities are subject to differing treatment under the Pillar Two Rules. - Email
Consultative Committee of Accountancy Bodies Ireland
2024-09-20
Intent: To resolve uncertainties for taxpayers and practitioners arising from the Pillar Two legislation.
Details: Feedback on Revenue guidance on the implementation and administration of Pillar Two rules.
Officials: Jeanette Doonan
Methods: Submission
Irish Tax Institute
2024-09-18
Intent: To gain a better understanding of the technical and administrative issues related to direct and capital taxes.
Details: Meeting of the TALC Direct/ Capital Taxes Sub-committee. (The minutes of this meeting have been published by TALC).
Officials: Tom James, Sinead Ryan, Jeanette Doonan
Methods: Meeting on 12 June 2024.Meeting with Revenue on 17 May 2024 to discuss the Institute's submission to Revenue on the Draft Revenue Guidelines for Determining Employment Status for Taxation purposes.Meeting of the Research and Development (R&D) Discussion Group on 29 May 2024 to discuss tax technical and administrative issues relating to the R&D Tax Credit.Meeting of the Leasing Working Group on 27 June 2024 with Revenue and the Department of Finance to discuss leasing tax related matters. - Meeting, Feedback to Revenue on 24 May on guidance in Draft TDM 04-05-07 Interest Relief for Qualifying Financing Companies and Draft TDM 09-02-01 Leasing of Machinery and Plant – Scenarios where Section 299(1) Applies.Feedback to Department of Finance on 10 July relating to queries raised at June meeting of the Leasing Working Group.Feedback to Revenue on 10 July on “burden of wear and tear” analysis in Draft TDM Part 09-02-01 Leasing of Machinery and Plant – Scenarios where Section 299(1) Applies. - Submission, Email to Revenue on 13 May 2024 requesting guidance regarding Finance (No.2) Act 2023 changes to the Employment and Investment Incentive.Email to Revenue on 10 June 2024 regarding RCT and application of reverse charge VAT on certain property-related transactions.Email to Revenue on 18 June 2024 outlining issues for clarification pending publication of the updated Tax and Duty Manual to reflect the Finance (No.2) Act 2023 changes to the Employment and Investment Incentive. - Email, ...
Irish Tax Institute
2024-09-18
Intent: To gain a better understanding of the tax technical and administrative issues relating to the implementation of the EU Pillar Two Minimum Tax Directive.
Details: Meeting of the TALC BEPS Sub-committee to discuss matters relating to the implementation of Pillar Two.
Officials: Jeanette Doonan
Methods: Meeting on 15 July 2024. - Meeting, Submission to Revenue on 10 July 2024 with feedback on the draft Pillar Two guidance circulated to the TALC BEPS Sub-committee. - Submission, Follow up email to Revenue on 19 July 2024 with feedback on a proposed amendment to the Pillar Two legislation. - Email
Irish Tax Institute
2024-05-21
Intent: To gain a better understanding of the tax technical and administrative issues relating to DAC7 reporting for platform operators.
Details: Meeting of the sub-group of the TALC BEPS Sub-committee on the implementation of DAC7.
Officials: Jeanette Doonan
Methods: Meeting on 10 January 2024. - Meeting
Irish Tax Institute
2024-05-21
Intent: To gain a better understanding of the technical and administrative issues related to direct and capital taxes.
Details: Meeting of the TALC Direct/ Capital Taxes Sub-committee. (The minutes of this meeting have been published by TALC).
Officials: Jeanette Doonan, Tom James
Methods: Meeting on 29 February 2024.Leasing Subgroup meeting with Revenue and the Department of Finance to discuss leasing tax related matters on 27 February 2024.Meeting of the Research and Development (R&D) Discussion Group to discuss tax technical and administrative issues relating to the R&D Tax Credit on 31 January 2024.Further meeting of the TALC Direct/ Capital Taxes Sub-committee on 25 April 2024. (The minutes of this meeting will be published by TALC). - Meeting, Feedback to Leasing Subgroup on Draft Tax and Duty Manual 04-06-04 - 'Leasing of Machinery or Plant – General Principles of Taxation' on 19 January 2024.Feedback to Revenue on 28 March 2024 on issues raised at the meeting of the Leasing Subgroup on 27 February. Submission to Revenue on the Draft Revenue Guidelines for Determining Employment Status for Taxation purposes on 27 March 2024. - Submission, Email to Revenue in relation to concerns raised about the training of the R&D Technical Experts on 5 April 2024.Follow up email to Revenue in relation to concerns raised about the training of the R&D Technical Experts on 26 April 2024. - Email