Irish Revenue has issued eBrief No. 058/26 on updated Tax and Duty Manuals providing guidance on the Pillar Two global minimum tax.
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Revenue eBrief No. 058/26 Guidance on Pillar Two
Two Tax and Duty Manuals (TDMs) relating to Pillar Two have been updated to reflect changes made to the Pillar Two legislation in Part 4A Taxes Consolidation Act 1997 by Finance Act 2025:
TDM Part 04A-01-01 - Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Gr…