更に、VAT(付加価値税)や物品税関連の改正(電気・ガスに係るVAT9%軽減税率の適用を2023年2月28日まで延長、2023年1月1日より新聞のVAT税率を9%から0%に軽減など)もある。 (注1)アイルランドの所得税率は、20%(標準税率)と40%の2区分である(Source: PwC, Worldwide Tax Summaries)。 (注2)S...
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Pillar Two Subject to Tax Rule (STTR); Pillar Two GloBE information return; and The second set of Pillar Two administrative guidance. 17 July 2023 Read news flash Latest OECD statement on Pillar One and Pillar Two On 11 July 2023, 138 out of 143 members of the Inclusive Framework on BEPS...
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