Ireland’s Department of Finance on 31 March 2023 released a Feedback Statement on the Pillar 2 global minimum tax (GMT) implementation. The Statement builds on the results of the public consultation launched in Ireland in May 2022 and is intended to garner feedback from stakeholders on the proposed legislative implementation. To this end, a draft proposed legislative framework is attached to the Statement.
According to the Statement and attached draft, Ireland would transpose the Directive i…