Multinational top-up tax: adoption of the undertaxed profits rule and other amendments
This measure includes the UK’s adoption of the backstop undertaxed profits rule and other amendments to keep UK legislation consistent with Global Anti-Base Erosion rules.
Documents
Explanatory note — 27 September 2023application/vnd.oasis.opendocument.textExplanatory note — 27 September 2023 (accessible version) Explanatory note — 18 July 2023application/vnd.oasis.opendocument.textExplanatory note — 18 July 2023 (accessible version)Multinational top-up tax: undertaxed profits rule and other amendmentsDraft legislation — 27 September 2023application/pdfDraft legislation — 18 July 2023application/pdf