Written Statement·Commons·Treasury·HCWS340
Pillar 2: Addition of an anti-abuse rule in the UK
14 March 2024
Gareth Davies
The Exchequer Secretary to the Treasury
Conservative
Statement
On 15 December 2023, the UK, and over 135 members of the OECD/G20 Inclusive Framework on BEPS, agreed the third set of Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar 2), which was published on 18 December. This guidance includ...