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Pillar 2: transitional country-by-country reporting safe harbour anti-arbitrage rule

This measure introduces the draft legislation for the transitional country-by-country reporting safe harbour anti-arbitrage rule.

Last fetched 04 May 2026 · gov.uk

Documents

Multinational top-up tax and domestic top-up tax — transitional country by country reporting safe harbour anti-arbitrage rule Draft legislation — accessible version Explanatory noteapplication/vnd.oasis.opendocument.text Draft legislationapplication/pdf

At a glance

TypePolicy paper

First published29 Jul 2024

Last updated29 Jul 2024

Organisations

HM Revenue & Customs

Topics

Business tax

Source

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