Irish Revenue has issued eBrief No. 213/24 concerning new guidance on the administration of the Pillar 2 global minimum tax, as well as updated guidance on the operation of the Pillar 2 rules.

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Revenue eBrief No. 213/24 Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union - Administration

Tax and Duty Manual (TDM) Part 04A-01…