The Government has published a consultation paper concerning its implementation of the OECD's Pillar 2 Model Rules (the framework designed, amongst other things, to introduce, internationally, a minimum rate of corporation tax): see here (pdf). An overview of the OECD's Rules can be found here (pdf).
Showing posts with label beps. Show all posts
Showing posts with label beps. Show all posts
Friday, 14 January 2022
UK: Government consults on implementing OECD Pillar 2 Model Rules
The Government has published a consultation paper concerning its implementation of the OECD's Pillar 2 Model Rules (the framework designed, amongst other things, to introduce, internationally, a minimum rate of corporation tax): see here (pdf). An overview of the OECD's Rules can be found here (pdf). 
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