The French tax authority has published the Statement of assessment of the supplementary (top-up) tax (Form 2272-SD) with instructions, which must be submitted by parent or constituent entities subject to top-up tax under the Pillar 2 income inclusion rule (IIR), undertaxed payment/profit rule (UTPR), or the qualified domestic minimum top-up tax (QDMTT). France refers to these taxes as Pillar 2 supplementary (complementary) taxes. In the case of IIR top-up tax, the form must be submitted by t…