On 22 December 2023, the European Commission issued Frequently Asked Questions on Pillar 2 Directive. This includes general questions concerning the Pillar 2 Directive, as well as questions concerning the following 10 chapters: Chapter 1: General Provisions Chapter 2: IIR and UTPR Chapter 3: Computation of the qualifying income or loss Chapter 4: Computation of adjusted covered taxes Chapter 5: Computation of the ETR and the top-up tax Chapter 6: Special Rules for corporate restructuring and holding structures Chapter 7: Tax neutrality and distribution régimes Chapter 8: Administrative provisions Chapter 9: Transition rules Chapter 10: Final provisions