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Response to Global Minimum Tax (Pillar 2)

January 1, 2025
Response to Global Minimum Tax (Pillar 2)

Response to Global Minimum Tax (Pillar 2)

The UK has legislated a 15% minimum tax for large multinational groups following OECD Pillar 2. The Multinational Top-up Tax began for periods after December 31, 2023, with deadlines and compliance aligned to international rules.

Source:

OECD CbC Reporting: UK Profile

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