questionText: To ask the Chancellor of the Exchequer, what his Department's planned timescale is for the implementation of OECD Pillar 2 rules.
answerText: The government has legislated for the Pillar 2 Multinational-Top up Tax and Domestic Top-up Tax to take effect from accounting periods beginning on or after 31 December 2023. As announced at Autumn Statement, the government is implementing the Undertaxed ...
heading: Multinational Companies: Taxation