Intent: Overcome uncertainty on treatment regarding updates to Pillar 2 OECD guidance.
Details: Requested Revenue to provide guidance on what is considered a clarification or a supplemental rule in updates to Pillar 2 OECD guidance.
Intent: Clarification for securitisation vehicles on liability to top up tax under Pillar 2 legislation.
Details: Requested Revenue confirm that a securitisation vehicle will not be secondarily liable for domestic top up tax.
Intent: Clarification for orphan securitisation vehicles in relation Pillar 2 legislation.
Details: Requested Revenue to update guidance on the application of Minority Owned Constituent Entity provisions to orphan securitisation entities.
Intent: A range of Base Erosion and Profit Shifting (BEPS) issues are discussed at these TALC subcommittee meetings. Legislation and policy can be discussed in addition to administrative matters.
Details: TALC BEPs Meeting on 29 April
Intent: A range of Base Erosion and Profit Shifting (BEPS) issues are discussed at these TALC subcommittee meetings. Legislation and policy can be discussed in addition to administrative matters.
Details: TALC BEPS Sub-Committee Meeting
Intent: To raise awareness of the difficulties being experienced by landowners and their tax agents in seeking to comply with their filing obligations.
Details: Letter to Revenue in relation to the first filing deadline for Residential Zoned Land Tax (RZLT).
Intent: To exchange views on a range of administrative matters.
Details: General meeting between the Institute's Council & Executive Team and Revenue's Board & its Management Committee.
Intent: To discuss Revenue guidance on Part 4A TCA 1997 (Pillar Two Rules) and ongoing OECD discussions in relation to Pillar Two implementation.
Details: Meeting of the TALC BEPS Implementation Sub-committee. (The minutes of this meeting will be published by TALC).
Intent: To achieve clarifications re the Revenue guidance on the participation exemption and Pillar Two guidance on intragroup financing arrangements.
Details: Issues related to Base Erosion and Profit Shifting (BEPs) and related taxation matters are discussed at these TALC subcommittee meetings
Intent: To discuss the Participation Exemption for Foreign Dividends, Part 4A TCA 1997 (Pillar Two Rules) and Outbound Payments Defensive Measures.
Details: Meeting of the TALC BEPS Implementation Sub-committee. (The minutes of this meeting will be published by TALC).
