Matthew Mortimer

Oct 23, 2024 | taxjournal.com | Matthew Mortimer |Andrew Marr |Chris Etherington |Johan Barros

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Sep 20, 2023 | taxjournal.com | Matthew Mortimer |Heather Self |Damien Crossley |Tom Wallace

Multinational top-up tax: an overview © Copyright LexisNexis 2023. All rights reserved. 20 September 2023 Speed read Finance (No. 2) Act 2023 has now implemented the income inclusion rule aspects of the OECD’s Pillar Two model rules into UK tax law with effect for accounting periods beginning on or after 31 December 2023. Draft legislation for the UK’s implementation of the undertaxed profits rule aspects of those template rules has also recently been published.