Feedback Statement on the transposition of the EU Minimum Tax Directive (the Pillar Two Directive)

Pillar Two Implementation Second Feedback Statement

The consultation period will run to close of business on Monday 21 August and any queries or requests for clarification can be directed to businesstaxpolicy@finance.gov.ie in advance of the consultation deadline. Any submissions received after the deadline may not be considered and early engagement is encouraged.

In view of the complexity of this project and the limited time available to meet the transposition deadline, legislative drafting work will be continuing during the consultation period. Respondents are therefore encouraged to respond early if possible.

The preferred means of response is by email to businesstaxpolicy@finance.gov.ie . Receipt of e-mail submissions will be acknowledged within 2 working days. If you do not receive an acknowledgement, please contact the Department to confirm receipt of your submission.

If it is not possible to reply by email, or if you wish to make a submission both electronically and in hard copy, submissions may also be sent by post to:

Pillar Two Consultation

Tax Division – Business Tax Policy

Department of Finance

Government Buildings

Upper Merrion Street

Dublin 2, D02 R583

Responses to the Feedback Statement on the transposition of the EU Minimum Tax Directive (the Pillar Two Directive)