Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 21 Sep, 2026

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 May. 2026 to 31 Aug. 2026

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

Intended results To discuss matters relating to international tax including the EU tax simplification package; Revenue guidance on anti-hybrid/loss-making branches and Pillar Two - global minimum taxation.

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 17 July 2026. Meeting of the TALC BEPS Pillar Two Administration Subgroup on 9 June 2026 (The minutes of this meeting have been published by TALC). Further meeting of the TALC BEPS Pillar Two Administration Subgroup on 26 June 2026 (The minutes of this meeting have been published by TALC). Further meeting of the TALC BEPS Pillar Two Administration Subgroup on 14 July 2026 (The minutes of this meeting have been published by TALC).

Submission (2-5)

Submissions to Revenue on 27 May and on 8 July 2026 with further technical queries relating to Pillar Two filings. Submission to Revenue on 12 June 2026 with queries relating to Pillar Two legislative interpretation queries. Submission to Revenue on 29 June 2026 with Pillar Two queries relating to elections for minority owned constituent entities/groups and joint venture vehicles; validity of elections and the level of penalties for GIR and filing obligations.

Submission (1)

Submission to Revenue on 21 August 2026 in respect of matters arising from the TALC BEPS Sub-committee Meeting on 17 July 2026 relating to Loss-making Branches and Double-deduction Rules (Hybrid Rules).

Email (1)

Email to Revenue on 19 May 2026 seeking clarification on the completion of the GloBE Information Return (GIR) for out-of-scope entities and jurisdictions and claims for safe harbours.

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 Secretary (The Office of the Revenue Commissioners)

Therese Bourke Assistant Secretary (The Office of the Revenue Commissioners)