Jack Chambers (Dublin West, Fianna Fail)
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I am informed by Revenue that section 851A of the Taxes Consolidation Act 1997 prohibits it from disclosing any information relating to the tax affairs of individual taxpayers.

However, as a general statement it is important to realise that tax rulings (or as they are generally referred to in Ireland “opinions/confirmations”) are provided to (i) give certainty to taxpayers as to how Irish tax legislation will apply having regard to a taxpayer’s particular circumstances and (ii) ensure that a taxpayer can file a correct tax return and comply fully with its tax/duty obligations.

While opinions/confirmations are not binding on Revenue, and it is open to Revenue officials to review the position when a transaction has been completed and all the facts are known, generally Revenue will follow an opinion/confirmation once it can be shown that:

• all relevant information was disclosed either at the time the application was made or following a request from Revenue for further clarification, and
• the transaction as actually implemented did not diverge or deviate from that which was outlined in the information provided in relation to the request for the opinion/confirmation.

Also as a general statement, the section of the Irish tax code that governs the determination of the profits of an Irish Branch of a non-resident company is section 25 of the Taxes Consolidation Act (TCA) 1997. Prior to the introduction of detailed legislative rules in 2021 to supplement section 25 TCA 1997 taxpayers may on occasion have sought a Revenue opinion/confirmation to seek clarity on the application of the section to their particular facts and circumstances.

Revenue opinions/confirmations do not alter the application or Irish tax/duty legislation nor do they seek to provide special treatment or exemptions to particular taxpayers; rather, they seek to provide certainty on the application of the law to a particular set of facts and circumstances.

It is also important to bear in mind that Revenue opinions, during the periods referred to in the Deputy’s question, would only have had regard to the correct application and interpretation of Irish tax/duty law.

The recent judgment by the Court of Justice of the European Union on the provision of unlawful State aid by way of the Irish tax system related to Ireland’s non-adherence to State aid rules and not to any mis-application or disregard of some aspect of Irish tax legislation by Revenue.

Ireland is an active participant in international tax discussions and has also made necessary changes to its taxation regime as international tax rules have developed over time. Ireland has, in recent Finance Acts alone: fully completed the transposition of the Anti-Tax Avoidance Directives (ATAD); introduced legislative defensive measures against listed jurisdictions through enhanced Controlled Foreign Company Rules; updated transfer pricing rules; and introduced legislation for BEPS measures on mandatory disclosure rules. Most recently, in Finance (No.2) Act 2023, Ireland transposed the Pillar Two Directive (i.e. the 15% global minimum tax rules) and legislated for the introduction of defensive measures that apply to outbound payments to jurisdictions listed on the EU list of non-cooperative jurisdictions for tax purposes, as well as zero-tax and no-tax jurisdictions.

The Apple case involved an issue that is now of historical relevance only; the Revenue opinions date back to 1991 and 2007 and are no longer in force; and Ireland has already introduced changes to the law regarding corporate residence rules and the attribution of profits to branches of non-resident companies operating in the State.