Ireland: Ireland Implementation of OECD Pillar 2 (Minimum Tax Rate)

Progress

Current status

processing consultation

22 Jul 2022 processing consultation

26 May 2022 in consultation

Scope

Implementers

Ireland

Policy Area

Taxation

Policy Instrument

Direct taxes including Digital Service Taxes

Regulated Economic Activity

cross-cutting

Government Branch

executive

Government Body

central government

Implementation Level

national

Timeline of events

22 Jul 2022

processing consultation

Consultation closed on the implementation of the Pillar Two Minimum Tax Rate

On 22 July 2022, the Irish government closed a consultation on the implementation of the OECD/G20 Pillar Two Minimum Tax Rate agreement. The consultation started on 26 May 2022. The Pillar Two agreement attempts to tackle the growing issues of globa…

Source

Event type inquiry

Action type consultation closed

Government branch executive

Government body central government

26 May 2022

in consultation

Consultation opened on the implementation of the Pillar Two Minimum Tax Rate

On 26 May 2022, the Irish government opened a consultation on the implementation of the OECD/G20 Pillar Two Minimum Tax Rate agreement. The consultation will close on 22 July 2022. The Pillar Two agreement attempts to tackle the growing issues of gl…

Source

Event type inquiry

Action type consultation opened

Government branch executive

Government body central government

Progress

Scope

Timeline of events

Consultation closed on the implementation of the Pillar Two Minimum Tax Rate

Consultation opened on the implementation of the Pillar Two Minimum Tax Rate

Related changes

Singapore: Implementation of minimum tax rate under OECD Inclusive Framework for the Taxation of the Digital Economy

Australia: Bill enabling consequential and miscellaneous amendments to the Australian tax laws pertaining to OECD Pillar Two GloBE rules

Australia: Bill implementing the framework for imposition of top-up tax under the OECD Pillar Two GloBE rules

Italy: Ministry of Economy and Finance Decree 1 Implementing provisions relating to the national minimum tax

India [+ 1 other]: Joint statement on extension of agreement on transition from existing Indian equalisation levy to new multilateral solution agreed by the OECD-G20 Inclusive Framework

Australia: Australia Implementation of OECD Pillar 2 (Minimum Tax Rate)

Belgium: Bill Amending Minimum Taxation Rules under Pillar Two

United Kingdom: United Kingdom Bill implementing of OECD/G20 Inclusive Framework for the Taxation of the Digital Economy

European Union: EU Directive to transpose agreement on international minimum taxation for multinationals (Council Directive (EU) 2022/2523)

Belgium: Law concerning the introduction of a minimum tax for multinational enterprise groups and large national groups

France: Finance Bill for 2024 establishing global minimum tax transposing EU-Directive 2022/2523

Italy: Legislative Decree No. 209 on International Taxation implementing Council Directive (EU) 2022/2523 on Global Minimum Tax

United States of America: US implementation of OECD/G20 Inclusive Framework Multilateral Convention to Implement Amount A of Pillar One (Pillar One MLC) and accompanying documents

G20: OECD/G20 Two-Pillar-Approach regarding the Taxation of the Digital Economy

Switzerland: Switzerland implementation of OECD/G20 Inclusive Framework for the Taxation of the Digital Economy

Netherlands: Minimum Tax Act 2024 (OECD Pillar 2)

Ireland: Ireland Consultation on OECD's International Tax Proposals

United Kingdom: United Kingdom Implementation of OECD/G20 Inclusive Framework for the Taxation of the Digital Economy

Austria [+ 5 other]: Joint statement on a transitional approach to existing unilateral measures before pillar 1 is in effect

Argentina [+ 16 other]: G24 Joint Comment on the OECD/G20 Two-Pillar Solution