HM Revenue & Customs is implementing the OECD's Pillar 2 global minimum tax framework, which introduces a multinational top-up tax and domestic top-up tax on large corporations earning below a 15% effective tax rate. Implementation includes adoption of the undertaxed profits rule and transitional country-by-country reporting requirements, with coordination across OECD jurisdictions.
Consultation on the detailed design and implementation of a Digital Services Tax that the government has announced will be introduced in April 2020.
Consultation on the detailed design and implementation of a Digital Services Tax that the government has announced will be introduced in April 2020.
Consultation on the detailed design and implementation of a Digital Services Tax that the government has announced will be introduced in April 2020.
Seeking views on the UK plans for implementing the G20-OECD agreed rules for neutralising hybrid mismatch arrangements.
Seeking views on the UK plans for implementing the G20-OECD agreed rules for neutralising hybrid mismatch arrangements.
Seeking views on the UK plans for implementing the G20-OECD agreed rules for neutralising hybrid mismatch arrangements.