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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