Consultation on Pillar Two Implementation Feedback Statement
08.05.2023
Submissions
AmCham welcomes the opportunity to provide feedback on the Pillar Two Implementation
Feedback Statement and we look forward to engaging with the Department of Finance on this
important change, throughout this year. While we have provided answers to the specific
questions in the consultation, AmCham wishes to highlight a number of key points.
AmCham believes that above all else, Ireland’s Pillar Two regime needs to be simple and
competitive from an international perspective. It should also be robust, flexible and pragmatic.
AmCham recommends that the 12.5% tax rate remains unchanged, augmented with a top-up
tax.
Read the full submission here