Irish Revenue has issued eBrief No. 045/25 concerning updates to Tax and Duty Manual Part 04A-01-02- Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union. --- Revenue eBrief No. 045/25 Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union Tax and Duty Manual Part 04A-01-02- Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union has been updated to reflect certain amendments, made to Part 4A by Finance Act 2024. The changes reflected include, but are not limited, to the...