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Division D4.3 Pillar Two in the UK

Corporate tax

Division D4.3 Pillar Two in the UK

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D4.301 What is the origin of Pillar Two?

D4.302 Pillar Two in the UK鈥攐verview of the Pillar 2 multinational top-up tax

D4.303 Multinational top-up tax鈥攊dentifying the qualifying multinational group

D4.304 Multinational top-up tax鈥攃alculation of adjusted profits

D4.305 Multinational top-up tax鈥攃overed tax balance

D4.306 Multinational top-up tax鈥攖op-up amounts

D4.307 Multinational top-up tax鈥攁dministrative matters

D4.320 Pillar Two in the UK鈥攐verview of the Pillar 2 domestic top-up tax

D4.322 Domestic top-up tax鈥攁dministrative matters

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