Ireland's Department of Finance has issued a release announcing the publication of the Finance Bill 2024 and Explanatory Memorandum on 10 October 2024. The Bill contains measures announced as part of Budget 2025, as well as certain administrative and technical changes to the tax code. In addition to the main measure outlined in the release, the Bill also provides for the introduction of a new section, section 835DA, into Part 35A of the Taxes Consolidation Act (TCA) 1997 to provide for the political commitment in respect of Amount B of Pillar 1. In broad terms, Amount B sets out a...