Irish Revenue has issued eBrief No. 213/24 concerning new guidance on the administration of the Pillar 2 global minimum tax, as well as updated guidance on the operation of the Pillar 2 rules.
---
Revenue eBrief No. 213/24 Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union - Administration
Tax and Duty Manual (TDM) Part 04A-01-01 is a new manual which contains an overview of the Administration of Pillar Two.
In addition to …