The Multinational Top-up Tax (Pillar 2 territories, qualifying domestic top-up taxes and accredited qualifying domestic top-up taxes) Regulations 2025

This tax information and impact note describes a Statutory Instrument being laid as part of the UK’s implementation of Pillar 2. This Instrument provides a list of Pillar 2 territories, qualifying domestic top-up taxes, and accredited qualifying domestic top-up taxes.