31 July 2023
BEPS 2.0, Pillar Two and the impact for banks
In this article Eleanor Leenane and Maurice Scullion of KPMG’s Financial Services Tax team take a look, in a banking context, at Pillar Two of the OECD’s BEPS 2.0 project which will see Ireland introduce a minimum effective rate of corporation tax of 15% at the end of this year for certain taxp