Ireland's Department of Finance has announced the publication of the Finance Bill (No. 2) 2023 and Explanatory Memorandum on 19 October 2023. The Bill contains measures announced as part of the Budget 2024 (previous coverage). Among other things, this includes measures for the Pillar 2 global minimum tax, including the Pillar 2 income inclusion rule (IIR) and the undertaxed payment/profit rule (UTPR) in order to ensure a minimum tax level of 15% for MNE groups with annual consolidated revenue of at least EUR 750 million in at least two of the preceding four fiscal years, as well as a qualified...