ARTICLE · 28 OCTOBER 2024

October 2024 - Tax

Arthur Cox

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The Finance Bill 2024 was published on 10 October 2024 and, with the likelihood of a general election in November, it is expected that it will progress quickly through...

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IRISH FINANCE BILL 2024 IS PUBLISHED

The Finance Bill 2024 was published on 10 October 2024 and, with the likelihood of a general election in November, it is expected that it will progress quickly through the legislative process so that the Finance Act 2024 will be enacted before the current government is dissolved. The Budget contains a number of key business taxation measures and changes to existing legislative provisions. In our recent Briefing: Highlights from Irish Finance Bill 2024, we highlight the key elements of the Bill, including the introduction of the long-awaited participation exemption, changes to Irish Pillar Two legislation, and the introduction of Pillar One Amount B transfer pricing simplification.

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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