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Tax weekly highlights—5 October 2023

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Published on: 05 October 2023
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Article summary

This week's edition of Tax weekly highlights includes: (1) the publication of updates to the draft legislation setting out the multinational top-up tax undertaxed profits rule, (2) the OECD’s announcement that the new Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject-to-Tax Rule is adopted and open for signature, and (3) a new Practice Direction mandating the use of an online system for filing documents electronically to the Upper Tribunal (Tax and Chancery Chamber).

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United Kingdom

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