As part of the consultation, the Government is seeking views on the implementation of Pillar 2 in the UK, which will help to ensure multinational enterprises (MNEs) operating within the UK pay a global minimum level of tax (15%).

A long-standing priority for the UK, this multilateral solution will help to significantly limit / end international tax avoidance and ensure that big businesses pay their fair share of tax.

Find the OECD model rules here

Attachments

  • Original Link
  • Original Document
  • Permalink

Disclaimer

HMT - UK Her Majesty's Treasury published this content on 11 January 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 11 January 2022 15:37:04 UTC.