Irish Revenue has issued eBrief No. 098/25 concerning updated guidance on Pillar Two administration.
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Revenue eBrief No. 098/25 Guidance on Pillar Two - Administration
The following two Tax and Duty Manuals (TDMs) relating to Pillar Two have been updated:
- TDM Part 04A-01-01 - Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union - Administration, which contains an overview of the Administration of Pillar Two. The TDM has be…