Ireland consulting on Pillar Two tax rules

Ireland’s Department of Finance is seeking stakeholders’ views on implementing into Irish legislation the EU tax directive on Pillar Two rules, also known as Global anti-Base Erosion (GloBE) rules.

Views of interested parties are invited on some remaining key provisions of the Pillar Two GloBE rules required to be implemented domestically. They include safe harbour provisions which are key building blocks for the functioning of Pillar Two.

Comments must be received by August 21.