questionText: To ask the Chancellor of the Exchequer, what assessment he has made of the impact on (a) UK based businesses and (b) foreign direct investment of implementation of the OECD Pillar 2 minimum corporation tax measures.
answerText: A Tax Information and Impact Note was published in March 2023 which sets out the impact on business of complying with Pillar 2.
heading: Corporation Tax: International Cooperation