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Irish Tax Institute

ITI

The Irish Tax Institute is the leading professional body for taxation affairs in Ireland.

Lobbying Activity

Response to Evaluation of the Anti-Avoidance Tax Directive (ATAD)

11 Sept 2024

The Irish Tax Institute welcomes the opportunity to provide feedback to the European Commission on its evaluation of Council Directive (EU) 2016/1164 of 12 July 2016 as amended by Council Directive (EU) 2017/952 of 29 May 2017 (known as the Anti-Tax Avoidance Directive or ATAD). We have prepared the attached Position Paper which outlines the feedback from our members who are Chartered Tax Advisers that provide tax services and business expertise to thousands of Irish owned and multinational businesses, as well as to individuals, in Ireland and internationally. The Institute recognises the role of ATAD in tackling aggressive tax planning. However, it is important that the ATAD measures, when considered in the wider tax regulatory environment, do not place a disproportionate burden on businesses operating in the Single Market. The Commission Work Programme 2024 acknowledges that reducing administrative burdens is crucial to maintaining the competitiveness of European businesses. It is welcome that the Commission has committed to work on how to better assess the cumulative impacts of different policy measures at EU level and to using a one-in one-out approach to avoid unnecessary burdens where administrative costs, such as reporting obligations, are offset in the same policy area. We urge that a key objective of the Commissions evaluation of ATAD should be to identify areas of overlap between ATAD and other EU tax reforms, and to make recommendations to streamline the ATAD measures to the greatest extent possible considering the wider tax landscape for companies operating in the EU. We believe it is now timely to do this given the substantial changes to the tax policy landscape since ATAD was first proposed, particularly following the implementation of DAC6, Public Country by Country Reporting (PCbCR) and the EU Minimum Tax Directive, which implemented the Pillar Two Global Anti-Base Erosion (GloBE) Rules across the EU. The Institute invites the Commission to consider our Position Paper and we are available to answer any queries you may have in this regard.
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Response to Evaluation of Administrative Cooperation in Direct Taxation

19 Jul 2024

The Irish Tax Institute welcomes the opportunity to provide feedback to the European Commission on its evaluation of the of Council Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation, known as the DAC. We have prepared the attached Position Paper which outlines the feedback from our members who are Chartered Tax Advisers that provide tax services and business expertise to thousands of Irish owned and multinational businesses as well as to individuals in Ireland and internationally. The Commission has acknowledged that excessive reporting obligations for business operating in the EU has the potential to impact the competitiveness of the Single Market. While we recognise the role of the DAC in tackling aggressive tax planning, it is important that reporting obligations under the DAC do not place a disproportionate administrative burden on businesses. The Institute strongly supports the Commissions goal of reducing burdens associated with reporting requirements by 25% without undermining the policy objectives of the concerned initiatives. In keeping with this goal, we urge that the Commission makes recommendations to streamline the existing reporting requirements under the DAC as part of its evaluation, to help reduce the administrative burden for taxpayers and their advisers. We believe now is the right time to do this given the significant changes to the tax policy landscape since DAC6, in particular, was first proposed, following the implementation of Public Country by Country Reporting, Pillar Two GloBE Rules and the Anti-Tax Avoidance Directives across the EU. The Institute invites the Commission to consider our Position Paper and we are available to answer any queries you may have in this regard.
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Response to Business in Europe: Framework for Income Taxation (BEFIT)

24 Jan 2024

Please find attached the Irish Tax Institute's position paper on a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT).
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Response to Business in Europe: Framework for Income Taxation (BEFIT)

21 Dec 2023

Please find attached the Irish Tax Institute's position paper on the proposal for a Council Directive on Transfer Pricing.
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Response to Business in Europe: Framework for Income Taxation (BEFIT)

21 Dec 2023

Please find attached the Irish Tax Institute's position paper on the proposal for a Council Directive on establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU.
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Response to Fighting the use of shell entities and arrangements for tax purposes

6 Apr 2022

Please find attached the Irish Tax Institute's response to the European Commission’s call for feedback on the proposed Directive to prevent the misuse of shell entities for tax purposes.
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Meeting with Maria Elena Scoppio (Cabinet of Commissioner Pierre Moscovici)

6 May 2015 · Tax transparency package + VAT