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Pre-Budget 2019 Submission

Bulletins, Reports and Submissions Irish Tax Institute
2018-08-10
he submission primarily focuses on issues impacting the indigenous sector and sets out a number of tax policy proposals relating to entrepreneurial measures, the KEEP share scheme and the R&D tax credit. We also included recommendations on the Finance Bill process, the tax appeals process and on administrative aspects underpinning the key tax policy measures
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Finance Bill 2018 Submission

Bulletins, Reports and Submissions Irish Tax Institute
2018-05-30
Irish Tax Institute proposals for legislative amendments in Finance Bill 2018
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Submission on Consultation on the Review of the Employment and Investment Incentive (EII) and the Start-Up Refunds for Entrepreneurs (SURE) schemes

Bulletins, Reports and Submissions Irish Tax Institute
2018-05-28
The Institute's response to the public consultation on the review of EII and SURE schemes. The submission highlights issues in the design and operation of the schemes that can act as barriers to investment. 12 recommendations are set out to improve the tax policy and administration underpinning these schemes
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Response to Public Consultation on Review of Local Property Tax

Bulletins, Reports and Submissions Irish Tax Institute
2018-05-10
The Institute recommended that the valuation date, exemptions and reliefs under the LPT regime should be regularly reviewed to ensure that the property tax continues to provide a stable and sustainable yield in the medium and long-term and that LPT should be deductible as a genuine business expense against taxable rental income
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Response to the Department of Finance "Consultation on Coffey Review"

Bulletins, Reports and Submissions Irish Tax Institute
2018-01-30
Given the importance of all the anticipated changes to the corporation tax code over the next two years, the Institute emphasised in the submission the need to provide tax certainty for taxpayers by consulting widely, not only on the policy choices required but also on draft legislation and Revenue guidance well in advance of the measures commencing. The detailed submission includes the Institute’s recommendations on Controlled Foreign Company legislation and moving to a territorial regime; transfer pricing, the GAAR, exit tax and anti-hybrid rules.
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Position Paper for the European Commission’s Consultation on the Fair Taxation of the Digital Economy

Bulletins, Reports and Submissions Irish Tax Institute
2017-12-20
The Institute submission emphasised the need for international consensus to adopt a long-term solution which works for both the digital and wider economy. The Institute highlighted that it is too early in the implementation of the BEPS project and ATAD to assess the BEPS risks that may persist in the digital economy under a post-BEPS taxation framework. The Institute recommended that the European Commission continues to work within the OECD BEPS framework to build an international consensus on the taxation of the digital economy, rather than taking unilateral steps to tax digital businesses
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