Status | Draft Law |
Law | On July 27, 2023, Ireland issued its Second Feedback Statement on Pillar Two. On March 31, 2023, the Irish government issued a Feedback Statement on the Pillar Two Global Minimum Tax. This included Draft Legislation |
Effective Date | Accounting periods commencing on, or after, 31 December 2023 |
IIR | Yes (2024) |
UTPR | Yes (2025) |
QDMTT | Yes (2024) |
Filing Deadlines | Not Provided |
Safe Harbours | CbCR and UTPR Safe Harbours. |
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