UK HM Treasury has launched a consultation on the implementation of the global minimum tax under Pillar 2 of the OECD's two-pillar package for global tax reform. The Pillar 2 consultation document notes that the UK anticipates implementing the Income Inclusion Rule of Pillar 2 with effect from 1 April 2023 and the Undertaxed Profits Rule and the domestic minimum tax from 1 April 2024 at the earliest. --- UK launches consultation on domestic implementation of global minimum tax for large multinational groups The UK government has today (11 January 2022) published a consultation seeking views for how a worldwide...