The Irish Department of Finance has released a second Feedback Statement (FBS) on the transposition of the European Union (EU) Minimum Tax Directive (the Directive) launching the next phase of Ireland's consultation process on the implementation of the Pillar Two framework under BEPS 2.0.This FBS includes discussion draft law on the proposed approach to the Transitional CbCR1 Safe Harbour, the Transitional UTPR 2 Safe Harbour, QDTT 3/QDMTT 4 and Safe Harbour status, Pillar Two elections, references to the OECD Model Rules and related Commentary and Administrative Guidance in Irish law and various Administration matters including the Globe Information Return.Stakeholders are...