Ireland Tax Authority Updates Global Minimum Tax Guidelines

Ireland’s tax authority updated its global minimum taxation manual as businesses prepare to make their first-ever filings in the country later this year.

Irish Tax and Customs announced Thursday it updated six sections of its documentation to provide technical clarifications and align it with guidance set out by the Organization for Economic Cooperation and Development.

The guidance addresses the tax’s treatment of mergers and investment entities, along with post-filing safe harbor adjustments.

• The tax authority’s guidance will be updated again “in due course” to reflect amendments made in Ireland’s 2025 Finance Act.
• Irish companies’ first-ever returns for the ...