The Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
Schedule 1 Pillar Two Territories
Regulation 2 Territory | Date Australia | 1st January 2024 Austria | 31st December 2023 Belgium | 31st December 2023 Bulgaria | 31st December 2023 Canada | 31st December 2023 Croatia | 31st December 2023 Czech Republic | 31st December 2023 Denmark | 31st December 2023 Finland | 31st December 2023 France | 31st December 2023 Germany | 31st December 2023 Greece | 31st December 2023 Hungary | 31st December 2023 Ireland | 31st December 2023 Italy | 31st December 2023 Japan | 1st April 2024 Liechtenstein | 1st January 2024 Luxembourg | 31st December 2023 Netherlands | 31st December 2023 Norway | 1st January 2024 Republic of Korea | 1st January 2024 Romania | 31st December 2023 Slovenia | 31st December 2023 Sweden | 31st December 2023 Turkey | 1st January 2024 Vietnam | 1st January 2024
Schedule 1 Pillar Two Territories
Regulation 2 Territory | Date Australia | 1st January 2024 Austria | 31st December 2023 Belgium | 31st December 2023 Bulgaria | 31st December 2023 Canada | 31st December 2023 Croatia | 31st December 2023 Czech Republic | 31st December 2023 Denmark | 31st December 2023 Finland | 31st December 2023 France | 31st December 2023 Germany | 31st December 2023 Greece | 31st December 2023 Hungary | 31st December 2023 Ireland | 31st December 2023 Italy | 31st December 2023 Japan | 1st April 2024 Liechtenstein | 1st January 2024 Luxembourg | 31st December 2023 Netherlands | 31st December 2023 Norway | 1st January 2024 Republic of Korea | 1st January 2024 Romania | 31st December 2023 Slovenia | 31st December 2023 Sweden | 31st December 2023 Turkey | 1st January 2024 Vietnam | 1st January 2024
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