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

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Pillar Two territories

4. 3. Qualifying domestic top-up taxes

5. 4. Accredited qualifying domestic top-up taxes

6. Signature

7. Schedules

   1. Expand +/Collapse -

      Schedule 1

      Pillar Two Territories

   2. Expand +/Collapse -

      Schedule 2

      Qualifying Domestic Top-up Taxes

   3. Expand +/Collapse -

      Schedule 3

      Accredited Qualifying Domestic Top-up Taxes

8. Explanatory Note