HMRC regularly publishes information on additions to the lists of territories that have qualifying income inclusion rules and qualifying domestic top-up taxes for the purpose of the UK’s Pillar Two Multinational Top-up Tax. These have recently been updated as set out below. The full list of territories is included in the Multinational Top-up Tax and Domestic Top-up Tax manual.
The latest update was last month when Hong Kong and Qatar were added to all three lists and Bahrain was added to lists 1.2 (qualifying domestic top-up taxes) and 1.3 (accredited qualifying domestic top-up taxes).
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