UK HMRC has published a tax information and impact note (policy paper) on the Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025, which enter into force on 21 April 2025. --- 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....