Executive summary

On 7 October 2021, the Irish Government announced it is supporting the G20/Organisation for Economic Co-operation and Development (OECD) International Tax Proposals – the two-pillar solution commonly referred to as “BEPS 2.0.”

The announcement comes ahead of the G20/OECD Inclusive Framework meeting on 8 October 2021 to endorse the revised Statement of Agreement (the Agreement) on t…