Ireland: Consultation on Global minimum tax
On March 31st, 2023, the Irish Ministry of Finance released a Feedback Statement (FBS) on the Pillar Two Model Rules implementation. The FBS includes draft legislation on key elements of […]
OECD public consultation on Pillar Two: How to increase tax certainty
The OECD held a virtual public consultation on the 16th of March on the compliance and tax certainty aspects of the Pillar Two global minimum tax. Representatives from interest groups, […]
OECD releases Pillar Two implementation package
During December 2022, the OECD/G20 Inclusive Framework on BEPS released an implementation package regarding the Pillar Two Global Anti-Base Erosion (GloBE) Rules, which ensure that multinational enterprises with a consolidated […]
