Advanced Direct Tax: International
3.3.Identify the effective dates of the Irish Pillar Two provisions
3.3.1.Pillar Two minimum tax rules (s111AAAE TCA 1997)
IIR and QDTT
In Ireland, the IIR and QDTT take effect for fiscal years...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.