Read our submissions

We are deeply committed to playing our part in building an efficient and innovative tax system that serves a successful economy and a fair society. You can use the filters on the left or the search bar above to find our submissions on specific issues.

Application of Section 747B(2A) to Investments including ETFs
Application of Section 747B(2A) to Investments including ETFs

Submission to Revenue via TALC


June 2022

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Tax Treatment of GMS Income Assigned by Employed GPs to GP Practices
Tax Treatment of GMS Income Assigned by Employed GPs to GP Practices

Submission to Revenue via TALC


May 2022

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Research & Development Tax Credit and Knowledge Development Box
Research & Development Tax Credit and Knowledge Development Box

Response to Department of Finance Consultation


May 2022

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Draft Tax and Duty Manual on the Interest Limitation Rule
Draft Tax and Duty Manual on the Interest Limitation Rule

Submission to Revenue via TALC


April 2022

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Definition of a Close Company and its Relevance to Charities
Definition of a Close Company and its Relevance to Charities

Submission to Revenue via TALC and Revenue Response


April 2022

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Pillar Two GloBE Implementation Framework
Pillar Two GloBE Implementation Framework

Response to OECD Consultation


April 2022

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Proposed Directive on Preventing the Misuse of Shell Entities for Tax Purposes
Proposed Directive on Preventing the Misuse of Shell Entities for Tax Purposes

Response to European Commission Consultation


April 2022

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Territorial System of Taxation
Territorial System of Taxation

Response to Department of Finance Consultation


March 2022

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Pillar One Draft Model Rules for Nexus and Revenue Sourcing
Pillar One Draft Model Rules for Nexus and Revenue Sourcing

Response to OECD Consultation


February 2022

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