The Irish government last week closed their public consultation on the Implementation of Pillar Two through an EU directive.
The proposal raises a number of tax policy issues and a substantive concern related to the separation of powers in Ireland's Constitution. Arthur Cox made a submission to the Department of Finance which you can read here.
We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.