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UK Confirms 2024 Global Minimum Tax & QDMTT in 2023 Spring Budget

In today’s 2023 Spring Budget, the UK government confirmed that it will include the Pillar Two Global Minimum Tax in the Spring Finance Bill 2023. 

In particular, for accounting periods beginning on or after December 31, 2023, the UK will apply a multinational top-up tax, and a qualified domestic minimum top-up tax.

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