In the last edition of Irish Tax Review, Anne Gunnell, Director of Tax Policy and Representations, Irish Tax Institute, and Clare McGuinness, Senior Tax Policy Manager, Irish Tax Institute, examined the position adopted by Ireland towards the Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the public consultation on the proposals, and the key components of the two-pillar solution in their article “Ireland Joins OECD Agreement to Reform International Corporate Tax”. Outlined below are some further important updates in this area.
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