Irish Revenue has issued eBrief No. 010/26 on updates to Tax and Duty Manual (TDM) Part 04A-01-02 - Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union, which concerns the application of the Pillar 2 global minimum tax rules in Ireland.

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Revenue eBrief No. 010/26 Global Minimum Level of Taxation for Multinational Enterprise G…