Irish Revenue has issued eBrief No. 125/26 concerning updates to Tax and Duty Manual Part 04A-01-02 (Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union).
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Revenue eBrief No. 125/26 Guidance on Pillar Two
Tax and Duty Manual Part 04A-01-02 (Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union) provides guidance in relation to the operation of the Pillar Two rule…