Irish Revenue has issued eBrief No. 136/24 on new guidance regarding the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 15 December 2022. --- Revenue eBrief No. 136/24 - Implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on Ensuring a Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union Section 94 of Finance (No.2) Act 2023, by inserting a new Part 4A of the Taxes Consolidation Act (TCA) 1997, implemented the Pillar Two minimum effective tax rate for large groups and companies by...