UK Updates: Pillar Two is Coming
Cross-border Tax Talks
Is the UK Going First?
If one country moves forward, other countries are going to likely follow. The UK can potentially collect the top-up tax for the entire globe if it doesn't act before 2025. So I think politically, yes, the UK is committed. But as we've seen, there are other countries out there who've said that they are going forwards and implementing to that same timetable.
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