Ireland's Department of Finance has released a Second Feedback Statement on the implementation of the Pillar 2 global minimum tax (GMT). The Second Feedback Statement continues progress towards the transposition of the EU Minimum Tax Directive (Council Directive (EU) 2022/2523) into Irish legislation, to provide for the Pillar 2 Global anti-Base Erosion (GloBE) rules. It follows from the First Feedback Statement published in March 2023, which contained draft legislative approaches to key el…