SI 2025/406 The Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025

Published on: 01 April 2025

Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations specify territories as Pillar Two territories and designate qualifying domestic top-up taxes and accredited qualifying domestic top-up taxes.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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