Multinational Top-up Tax and Domestic Top-up Tax further amendments
This measure is about the amendments being made to the Multinational Top-up Tax and Domestic Top-up Tax, which were brought in as part of the UK's implementation of Pillar 2.
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Linked documents
- Policy Paper Multinational Top-up Tax and Domestic Top-up Tax — further amendments
- Bill Amendment Draft legislation (accessible version)
▤ Verbatim text from source document
Multinational Top-up Tax and Domestic Top-up Tax are the UK’s adoption of the Pillar 2 Global Anti-Base Erosion (GloBE) rules. These were agreed by the UK and other members of the Organisation for Economic Co-operation and Development/G20 Inclusive Framework on Base Erosion and Profit Shifting.
This measure is comprised of amendments identified:
- from stakeholder consultation
- as necessary to make sure that UK legislation remains consistent with commentary to the GloBE rules agreed by the UK and other members of the Inclusive Framework