Law Society of Ireland

Lobbying Organisation Law Society of Ireland

Date published 21 May, 2025

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Jan, 2025 to 30 Apr, 2025

Specific Details Issues related to Base Erosion and Profit Shifting (BEPs) and related taxation matters are discussed at these TALC subcommittee meetings

Intended results To achieve clarifications re the Revenue guidance on the participation exemption and Pillar Two guidance on intragroup financing arrangements.

Name of person primarily responsible for lobbying on this activity Andrew Quinn, Fintan Clancy, Amelia O’Beirne, Aidan Fahy, Philip Tully, Nora Ward, Mark Garrett

Did any Designated Public Official(DPO) or former Designated Public Official(DPO) carry out lobbying activities on your behalf in relation to this return? You must include yourself, and answer Yes, if you are a current DPO or a DPO at any time in the past. (What is a Designated Public Official?) Yes

Current or Former Designated Public Official(s)

Mark Garrett (Former DPO) Special Adviser (Department of Foreign Affairs)

Did you manage or direct a grassroots campaign? No

Was this lobbying done on behalf of a client? No

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Meeting (1)

Meeting 29 Jan 2025 TALC (BEPS)

Email (2-5)

Email 27 Feb 2025 re for clarification in the Revenue guidance on the participation exemption. Mathesons queries sent (on behalf of the Law Society) to Revenue 11 March 2025 re Pillar Two guidance on intragroup financing arrangements

Designated public officials lobbied

The following DPOs were lobbied during this return period on this specific Subject Matter Area. These DPOs were involved in at least one of the Lobbying Activities listed above, but not necessarily all of them. As returns are specific to a Subject Matter Area the above Lobbying Activities may be associated with multiple returns.

Jeanette Doonan Assistant Secretaries or Equivalent Grades (The Office of the Revenue Commissioners)