News & Analysis as of

Jurisdiction European Union Taxation

Walkers

Pillar Two - Global Minimum Taxation and Ireland

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The Irish Pillar Two rules apply to in-scope entities for accounting periods commencing on or after 31 December 2023. Following the GloBE Rules and the EU's Minimum Tax Directive, the rules introduce a minimum effective tax...more

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Guernsey Guide: legal, regulatory, transparency and supervisory framework

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This briefing explains Guernsey’s adoption of rigorous international tax and regulatory standards, which, in conjunction with its local tax law, make it an ideal location for investment funds and other investment vehicles....more

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