United Kingdom

Legislation was enacted in the UK on 11 July 2023 which introduced an Income Inclusion Rule (called the “multinational top-up tax”), and domestic minimum top-up tax (called DTT).

Both rules apply for accounting periods beginning on or after 31 December 2023.

On 18 July the UK government published proposals to implement an Under Taxed Profits Rule (UTPR) in the UK.



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