Irish Tax Institute

EU Legislative Interests

ITI follows EU tax discussion and policy development including: Common Consolidated Corporate Tax Base VAT (including EU VAT portal, Mini one stop shop) Corporate taxes Financial Transactions Tax Compliance of Irish tax policy with EU law OECD Base Erosion and Profit Shifting project (EU input into) Tax transparency and information sharing (EU input into) European Taxpayer's Code EU tax identification number Excise duties subject to EU Directives Customs Duty Environmental aspects of taxation (EU input into) Anti-money laundering policy and directives EU Savings Directive Digital Services Tax/ Taxation of digital MNC's EU-UK Trade negotiations ITI also follows developments around the recognition of professional qualifications ITI also follows the tax work of the European Court of Justice

Communication Activities

• 25 March 2025 - Interview with the European Commission as part of its study to support the evaluation of Anti-tax Avoidance Directive (ATAD). In preparation for this interview, the Irish Tax Institute conducted a survey of its members to obtain feedback on the practical operation and impact of ATAD on Irish businesses. • 22 July 2025 - Meeting with members of the European Parliament’s Subcommittee on Tax Matters (FISC) as part of their visit to Dublin to discuss international tax reforms including the Pillar Two Minimum Tax Directive; tax simplification and competitiveness across the EU. • 23 and 24 October 2025 - Mr Gerassimos Thomas, Mr Benjamin Angel and Ms Maria Elena Scoppio, DG TAXUD, European Commission were speakers at the Irish Tax Institute’s Global Tax Policy Conference with Harvard Center for International Development in Dublin. Topics addressed by the European Commission included Global Tax Policy – Where we are now, where we are going and how we get there; Global Tax Implementation: How does the aspiration for reform become a reality? and The Current “Climate” – Is tax policy being used to best effect for our planet? Preparatory meetings were held with each of the European Commission speakers in advance of the conference at the end of August/early September. • 25 November 2025 - Interview with the European Commission as part of its study on a possible new EU Taxpayer Identification Number (TIN). In preparation for this interview, the Irish Tax Institute conducted a survey of its members to obtain practical feedback on the operation and potential impact of an EU TIN on Irish taxpayers. • CFE Tax Adviser Europe meetings throughout the period.

Interests Represented

Promotes their own interests or the collective interests of their members

Member Of

Member of CFE (Confederation Fiscale Europeenne) www.cfe-eutax.org

Organisation Members

The Institute's membership model is based on a relationship with individual members rather than one that is based on a firm/employer membership model. Information on ITI members can be found at https://taxinstitute.ie/find-a-cta/