Ireland has published the Finance Act (No. 2) 2023 (Act No. 39 of 2023), which was signed into law on 18 December 2022 and contains measures announced as part of the Budget 2024 and certain others. As previously reported, this includes measures for the Pillar 2 global minimum tax in line with Council Directive (EU) 2022/2523 of 15 December 2022 (previous coverage), including the income inclusion rule (IIR) and the undertaxed payment/profit rule (UTPR) in order to ensure a minimum tax level o…