Ireland brings public country-by-country reporting requirements into effect

28 June 2023|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, Transfer Pricing, BEPS 2.0|Ireland

On 21 June 2023, the Minister for Enterprise, Trade and Employment (the Department) signed the Irish statutory instrument¹ implementing public country-by-country reporting (Public CbCR) into Irish law.
Public CbCR will apply to the first financial year commencing on or after 22 June 2024 and a report will be required to be published within 12 months of the date of the balance sheet for the relevant financial year.

Executive summary

The Minister for Enterprise, Trade and Employment, Simon Coveney, …

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