UK government delays implementation of OECD Pillar 2

Published on: 15 June 2022

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Specialist Tax Regulatory Materials

Article summary

The Financial Secretary to the Treasury has confirmed that draft legislation will be published in the summer to implement the OECD’s Pillar 2 framework in the UK, but that the commencement date will be pushed back from 1 April 2023 to 31 December 2023.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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