The Department of Finance is evaluating the Special Assignee Relief Programme (SARP) and the Foreign Earnings Deduction (FED) as part of its regular review of tax expenditures that are due to sunset and sought feedback from the Institute. The Institute responded to a questionnaire from the Department on 6 June. To help us formulate our response we carried out a survey of members and businesses in May 2025. In our response we made the following 12 key recommendations.
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