Ireland launches second Feedback Statement on EU Minimum Tax Directive and proposed legislative approach

28 July 2023|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, BEPS 2.0|Ireland, European Union

The Irish Department of Finance has released a second Feedback Statement (FBS) on the transposition of the European Union (EU) Minimum Tax Directive (the Directive) launching the next phase of Ireland's consultation process on the implementation of the Pillar Two framework under BEPS 2.0.
This FBS includes discussion draft law on the proposed approach to the Transitional CbCR¹ Safe Harbour, the Transitional UTPR ² Safe Harbour, QDTT ³/QDMTT ⁴ and Safe Harbour status, Pillar Two elections, referen…

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