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  1. Introductory Text

  2. 1.Citation, commencement and effect

  3. 2.Pillar Two territories

  4. 3.Qualifying domestic top-up taxes

  5. 4.Accredited qualifying domestic top-up taxes

  6. Signature

  7. Schedules

    1. Schedule 1

      Pillar Two Territories

    2. Schedule 2

      Qualifying Domestic Top-up Taxes

    3. Schedule 3

      Accredited Qualifying Domestic Top-up Taxes

  8. Explanatory Note