The Finance (No. 2) Bill 2023, released in October, contained the draft legislation to implement Pillar Two. The Bill will be enacted in December, ahead of the 31 December deadline for adoption the of EU Pillar Two Directive. The Minister for Finance, Michael McGrath TD, has described the Pillar Two implementation as a “once-in-a-generation reform” for Ireland’s corporation tax system.
To continue reading...
Members, students and subscribers of the Irish Tax Institute can login using your username and password.
For information on subscribing please contact info@taxinstitute.ie