Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

Yes, there would be separate filings. It is 15% on a jurisdictional basis. The pillar 2 pay and file return requirements in Ireland can be summarised as follows. As the IIR, UTPR and QDMTT are three separate taxes with, possibly, three separate cohorts of taxpayers are in scope so three separate returns will apply. The returns would be filed on a self-assessment basis similar to current direct taxes. In line with other taxes, all returns should be required to be filed electronically. Revenue will design the returns, which may require the return of any information Revenue deems appropriate for the purposes of efficiently administering the GLoBE taxes.