Changes to corporation tax published in Finance Bill

📆 19.10.2023 17:11:00
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The Finance Bill, which puts the tax changes announced in last week's Budget into legislation, has been published by the Minister for Finance, Michael McGrath.

It runs to 270 pages and also includes changes to corporation tax rules to implement the so-called Pillar Two of the OECD tax reforms.

Pillar One of the agreement, which would introduce the right of different governments to tax the profits of multinationals according to where they make their sales, has yet to be endorsed by governments around the world. "The Finance Bill 2023 sets out the legislative provisions to bring effect to the tax measures announced in Budget 2024," Minister McGrath said in a statement.

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