IE
S.I. No. 675/2023 - Taxes Consolidation Act 1997 (Section 111B(3)) Order 2023
Statutory Text (3 Articles)
1. This Order may be cited as the Taxes Consolidation Act 1997 (Section 111B(3)) Order 2023.
2. The document entitled OECD (2023), Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two), December 2023, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, published by the
OECD on 18 December 2023, is designated as being comprised in the OECD Pillar Two guidance (within the meaning of section 111B of the Taxes Consolidation Act 1997
(No. 39 of 1997)) for the purposes of Part 4A of the
Taxes Consolidation Act 1997
(No. 39 of 1997).
GIVEN under my Official Seal,
20 December, 2023.
MICHAEL MCGRATH,
Minister for Finance.
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of
22
nd December,
2023.
I, MICHAEL MCGRATH, 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