EYEY

UK delays implementation of OECD Pillar Two to accounting periods beginning on or after 31 December 2023

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United Kingdom

On 14 June 2022, along with other respondents to the United Kingdom’s (UK) consultation on the implementation of the Organisation for Economic Co-operation and Development (OECD) Pillar Two, EY received a letter from the UK Financial Secretary to the Treasury (FST) providing an update on the work to implement the OECD Pillar Two rules in the UK and what to expect in the coming months.

The UK consul…

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