Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 21 May, 2025

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Jan, 2025 to 30 Apr, 2025

Specific Details Meeting of the TALC BEPS Implementation Sub-committee. (The minutes of this meeting will be published by TALC).

Intended results To discuss the Participation Exemption for Foreign Dividends, Part 4A TCA 1997 (Pillar Two Rules) and Outbound Payments Defensive Measures.

Name of person primarily responsible for lobbying on this activity Anne Gunnell

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?) No

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 (2-5)

Meeting on 29 January 2025. Further meeting of the TALC BEPS Implementation Sub-committee on 29 April 2025. (The minutes of this meeting will be published by TALC).

Submission (2-5)

Feedback to Revenue on 23 January 2025 in relation to draft updated guidance on the Pillar Two Rules. Feedback to Revenue on 28 February 2025 on suggested areas for guidance on the Participation Exemption for Certain Foreign Distributions (section 831B TCA 1997). Submission to Revenue on 23 April 2025 seeking further clarification in relation to the Pillar Two guidance.

Email (2-5)

Follow up email to Revenue on 24 January with additional feedback on draft updated guidance on the Pillar Two Rules. Follow up email to Revenue on 3 April 2025 with additional feedback in relation to the Pillar Two guidance.

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)