Ireland has published the Finance Act 2024 (Act No. 43 of 2024) in the Official Gazette. The Act was signed into law on 12 November 2024 and contains measures announced as part of the Budget 2025, as well as certain administrative and technical changes to the tax code. Some of the main measures of the Act are summarized as follows:
Amount B of Pillar 1
The Act provides for the introduction of a new section, section 835DA, into Part 35A of the Taxes Consolidation Act (TCA) 1997 to provide …