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.

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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Public Country-by-Country Directive
Public Country-by-Country Directive

Response to Department of Enterprise, Trade and Employment Consultation


February 2022

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Submission to Commission on Taxation and Welfare
Submission to Commission on Taxation and Welfare

Response to Commission on Taxation and Welfare Consultation


January 2022

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Development of Updated Guidance on the ATAD Anti-Hybrid Rules
Development of Updated Guidance on the ATAD Anti-Hybrid Rules

Submission to Revenue via TALC


January 2022

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Development of Updated Guidance on the ATAD Interest Limitation Rules
Development of Updated Guidance on the ATAD Interest Limitation Rules

Submission to Revenue via TALC


January 2022

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