The OECD has updated its Central Record of Legislation with Transitional Qualified Status, including updated lists (tables) of Qualified Income Inclusion Rules and Qualified Domestic Minimum Top-up Tax Rules and QDMTT Safe Harbours as of 18 August 2025 for BEPS Pillar 2.
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This page details the central record of legislation with qualified status for a transitional period, as determined under the transitional qualification mechanism. This central record will be updated on a regula…