Asked by: Priti Patel (Conservative - Witham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether his Department holds information on the countries that will implement the OECD Pillar 2 minimum corporation tax measures from 31 December 2023; and what discussions he has had with (a) the OECD and (b) his counterparts in other countries on the implementation of that measure.
Answered by Gareth Davies - Exchequer Secretary (HM Treasury)
Countries that have committed to apply Pillar 2 from 31 December 2023 or 1 January 2024 include: Australia, Austria, Belgium, Bulgaria, Canada, Croatia, Cyprus, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Liechtenstein, Luxembourg, Netherlands, New Zealand, Norway, Poland, Portugal, Romania, Slovenia, South Korea, Spain, Sweden, Switzerland and Vietnam. Japan are implementing for 1 April 2024.
Guernsey, Isle of Man, Jersey, Hong-Kong and Singapore have committed to implement for 1 January 2025.
There are many other jurisdictions that have taken steps towards Pillar 2 implementation.
There are regular multilateral discussions at Ministerial level, including at the level of the G20, on how to ensure swift and coordinated implementation of Pillar 2, as well as the support that can be provided to developing countries in that regard.
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Inquiry: The UK and the Antarctic EnvironmentFound: welcome the expansion of existing bilateral UKRI-NERC agreements from the current set (US, Brazil, Luxembourg
Mentions:
1: None Specific issues have started to come up with Luxembourg and Greece, and there are some bits and bobs - Speech Link
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Dec. 29 2023
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