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Hong Kong Updates Guidance on Pillar 2 Including Filing Portal and Registration of In-Scope Groups

|Approved Changes|Hong Kong
Hong Kong

The Inland Revenue Department has published updated guidelines on the Global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups, dated 25 September 2025. This includes new guidance on the portal for filing notifications and returns, and the registration of in-scope groups.

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Pillar Two Portal (New)

A Part 4AA entity of an in-scope MNE group must file a top-u…

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