The Luxembourg Administration of Direct Tax (ACD) has announced the release of an updated FAQs document on the Pillar 2 global minimum tax rules introduced by the Law of 22 December 2023 (the Pillar 2 Law). The update includes additional guidance on the reporting (return) obligations under Article (Section) 51 of the Pillar 2 Law in relation to top-up tax under the Income Inclusion Rule (IIR), the Undertaxed Profits Rule (UTPR), and the Qualified Domestic Minimum Top-up Tax (QDMTT), along w…