On 5 January members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) adopted a Side-by-Side Package (“the Package”) relating to the Pillar Two global minimum tax. Ireland, as a member the Inclusive Framework, joined the global consensus in agreeing the Package. The Package aims to resolve the US’s concerns about the global minimum tax while preserving the original objectives of Pillar Two as set out in the October 2021 OECD Tax Agreement.
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