Irish Tax Institute

Bulletins, Reports and Submissions Irish Tax Institute

2022-07-26

Institute response to a public consultation by the Department of Enterprise, Trade and Employment on a White Paper on Enterprise Policy. The responses received to this consultation will inform the White Paper to be published at the end of the year on the future direction of Ireland’s enterprise policy

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Bulletins, Reports and Submissions Irish Tax Institute

2022-07-22

Institute respondse to the Department of Finance’s public consultation on the Pillar Two Minimum Tax Rate Implementation. The purpose of the consultation is to seek the views of stakeholders on the transposition of Pillar Two into Irish law and to consider any challenges in that regard

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Bulletins, Reports and Submissions Irish Tax Institute

2022-07-08

Irish Tax Institute submission - Enhancing Ireland's competitiveness through tax policy levers

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Bulletins, Reports and Submissions Irish Tax Institute

2022-06-27

Institute submission to the Minister for Finance setting out a number of legislative changes for consideration in the drafting of Finance Bill 2022. The submission includes 18 detailed recommendations, which cover measures to support the growth of the indigenous sector, tax technical measures required to mitigate certain ‘unintended consequences’ arising from existing legislative provisions, and simplification measures to provide certainty to taxpayers

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Institute response to public consultation on KEEP. The purpose of the three-week consultation was to gather the views of stakeholders on the current operation of the scheme in the context of determining further possible enhancements to it in Finance Bill 2022

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Institute response to the Department of Finance’s public consultation on the R&D Tax Credit and the KDB. The purpose of the consultation was to consider the current challenges facing firms that carry on R&D activities in Ireland as well as the implications of recent domestic and international tax reforms for both reliefs

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Institute response to the OECD public consultation on the Implementation Framework of the Pillar Two Global Anti-Base Erosion Model (GloBE) Rules

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Institute response to the European Commission’s call for feedback on the proposed Directive laying down rules to prevent the misuse of shell entities for tax purposes, known as the Unshell Proposal or ATAD3

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Bulletins, Reports and Submissions Irish Tax Institute

2022-03-07

Institute response to the Department of Finance’s public consultation on moving from a worldwide tax system to a territorial system of taxation

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Institute response to consultation on the transposition of the Public CbCR Directive

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Response to Consultation on a White Paper on Enterprise Policy

Response to Consultation on Pillar Two Minimum Tax Rate Implementation

Pre Budget 2023 Submission

Pre Finance Bill 2022 Submission

Response to the Department of Finance’s public consultation on the Key Employee Engagement Programme

Response to Public Consultation on the Research & Development (R&D) Tax Credit and the Knowledge Development Box (KDB)

Implementation Framework of the Pillar Two Global Anti-Base Erosion Model (GloBE) Rules

Proposed Directive on Rules to Prevent the Misuse of Shell Entities for Tax Purposes

Territorial System of Taxation: Response to Public Consultation

Response to the Department of Enterprise, Trade and Employment public consultation on the transposition of Directive 2021/2101/EU (Public Country-by-Country Reporting (CbCR))