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Irish Revenue Issues New and Updated Guidance on the Pillar 2 Global Minimum Tax

13 August 2024

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Approved Changes

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Ireland

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. --- 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-01-01 is a new manual which contains an overview of the Administration of Pillar Two. In addition to this Administration of Pillar Two TDM, the recently published Part 04A-01-02 has been updated. TDM 04A-01-02 now contains guidance on...