The Department of Finance has published the responses it received to its public consultation on a Territorial System of Taxation. In March 2022 the Institute, under the auspices of the CCAB-I, responded on the basis that an elective territorial-based system of taxation should be introduced in Ireland by 1 January 2023, with a participation exemption and exemption for branch profits included. There were 15 submissions to the Department and the full list can be accessed here.