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The number of Multinational Enterprises which have headquarters in the UK is 387. The latest information can be found in https://www.oecd.org/tax/tax-policy/corporate-tax-statistics-fourth-edition.pdf<\/em><\/a>.<\/em> The number of multinational enterprises which have operations in the UK, but are headquartered outside of the UK is 4,000.<\/p> <\/p> The process for estimating the Exchequer yield from implementation of Pillar 2 policy in the UK can be found in the Autumn Budget 2022: Policy Costings, available here: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1118364/Autumn_Statement_2022_Policy_Costings_.pdf<\/em><\/a>.<\/em><\/p>"}
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], "questionText" : "To ask the Chancellor of the Exchequer, if he will publish the calculations by which an estimate of £2.11bn of revenue in 2024-25 from implementation of the global minimum corporate tax reforms was arrived at.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
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, {"_about" : "http://data.parliament.uk/resources/1582366", "AnsweringBody" : [{"_value" : "Treasury"}
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], "questionText" : "To ask the Chancellor of the Exchequer, what account was taken of potential behaviour change in estimating revenue arising from implementation of the global minimum corporate tax reforms.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
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, {"_about" : "http://data.parliament.uk/resources/1582367", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1582367/answer", "answerText" : {"_value" : " The international group representing more than 135 countries that are collaborating to tackle tax avoidance (known as the \u2018Inclusive Framework\u2019) have agreed that Pillar 2 implementation is subject to a \u2018common approach\u2019. This means that countries that implement Pillar 2 must do so in line with the intended outcomes of the rules, ensuring consistency in implementation. A qualification process for each country that implements Pillar 2 is under discussion by the Inclusive Framework.<\/p> <\/p> The United States have already implemented a tax on low taxed foreign profits called Global Intangible Low Taxed Income (GILTI). The Government recognises that the US has committed to reforming the GILTI rules so that they align with the Pillar 2 rules. How GILTI and Pillar 2 will interact, pending such reform, is being agreed internationally.<\/p>"}
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], "questionText" : "To ask the Chancellor of the Exchequer, with reference to paragraph 3.6 of the consultation on implementation of OECD Pillar 2 published on11 January 2022, whether his Department has made an assessment of the implications for his policies of the progress towards the consistent implementation of the rules in the United States; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
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, {"_about" : "http://data.parliament.uk/resources/1582369", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1582369/answer", "answerText" : {"_value" : " The £8.2 million average reoccurring annual impact cost was calculated based on HMRC\u2019s Standard Cost Model methodology for determining the administrative impacts of compliant, efficient businesses complying with new measures.<\/p>"}
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], "questionText" : "To ask the Chancellor of the Exchequer, with reference to HM Revenue and Customs' policy paper \u2018Multinational top-up tax: UK adoption of Organisation for Economic Co-operation and Development Pillar 2, published on 20 July 2022, if he will publish the calculations behind the estimate of £8.2m annual costs to businesses affected by the measure.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
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, {"_about" : "http://data.parliament.uk/resources/1582370", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1582370/answer", "answerText" : {"_value" : " The number of Multinational Enterprises which have headquarters in the UK is 387. The latest information can be found in https://www.oecd.org/tax/tax-policy/corporate-tax-statistics-fourth-edition.pdf<\/em><\/a>.<\/em> The number of multinational enterprises which have operations in the UK, but are headquartered outside of the UK is 4,000.<\/p> <\/p>