Consultation outcome

OECD Pillar 2 – Consultation on Implementation

From:: HM Treasury
Published: 11 January 2022
Last updated: 20 July 2022 — See all updates

Download the full outcome

Summary of Responses

PDF, 456 KB, 58 pages

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Detail of outcome

This document summarises the returns received to the consultation on implementing Pillar 2 in the UK, and sets out the government’s response to the themes raised. The government welcomes further representations until 14 September 2022.

Original consultation

Consultation description

As part of the consultation, the Government is seeking views on the implementation of Pillar 2 in the UK, which will help to ensure multinational enterprises (MNEs) operating within the UK pay a global minimum level of tax (15%).

A long-standing priority for the UK, this multilateral solution will help to significantly limit / end international tax avoidance and ensure that big businesses pay their fair share of tax.

Letter from the Financial Secretary to respondents of the OECD Pillar 2 implementation consultation

The Government thanks all respondents to the OECD Pillar 2 implementation consultation. The Financial Secretary to the Treasury, Lucy Frazer MP, has sent respondents an interim update on the implementation of Pillar 2, ahead of a formal response in the Summer.

Here are the OECD model rules (PDF, 21KB)

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