Irish Revenue Publishes Guidance on Implementation of the Pillar 2 Global Minimum Tax

Irish Revenue has issued eBrief No. 136/24 on new guidance regarding the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 15 December 2022.

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Revenue eBrief No. 136/24 - Implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on Ensuring a Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union

Section 94 of Finance (No.2) Act 2023, by inserting a new Part 4A…