S.I. No. 534/2025 - Taxes Consolidation Act 1997 (Section 111B(3)) Order 2025

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(3)) Order 2025 S.I. No. 534/2025 - Taxes Consolidation Act 1997 (Section 111B

(3)) Order 2025 AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 11th November, 2025. I, PASCHAL DONOHOE, Minister for Finance, in exercise of the power conferred on me by section 111B

(3)of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following order: 1. This Order may be cited as the Taxes Consolidation Act 1997 (Section 111B

(3)) Order

2. In this Order, “Act of 1997” means the Taxes Consolidation Act 1997 (No. 39 of 1997).
3. The following documents are designated as being comprised in the OECD Pillar Two guidance (within the meaning of section 111B of the Act of 1997) for the purposes of Part 4A of the Act of 1997: (a) the document entitled OECD

(2025), Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on Article 8.1.4 and 8.1.5 of the Global Anti-Base Erosion Model Rules (January 2025), OECD/G20 Inclusive Framework on BEPS, OECD, Paris, published by the OECD on 15 January 2025; (b) the document entitled OECD

(2025), Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, published by the OECD on 15 January 2025; (c) the document entitled OECD

(2025), Tax Challenges Arising from the Digitalisation of the Economy – Multilateral Competent Authority Agreement on the Exchange of GloBE Information (January 2025), OECD/G20 Inclusive Framework on BEPS, OECD, Paris, published by the OECD on 15 January

1. GIVEN under my Official Seal, 7 November,
2. PASCHAL DONOHOE, Minister for Finance. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais