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UK Publishes Guidance on Preparing for the Multinational Top-up Tax and the Domestic Top-up Tax

|Approved Changes|United Kingdom
United Kingdom

UK HMRC has published guidance on How to prepare for the Multinational Top-up Tax and the Domestic Top-up Tax.

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How to prepare for the Multinational Top-up Tax and the Domestic Top-up Tax

1. UK adoption of Organisation for Economic Cooperation and Development (OECD) Pillar 2 model rules

1.1 Background

In October 2021, the UK and over 135 other countries agreed as part of the OECD In…

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