Global Minimum Tax Act, 2024 (Act No. 46 of 2024)

Part IV : Domestic Minimum Top-up Tax

B. Articles that do not apply

10. Qualified Domestic Minimum Top-up Tax
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The definition of Qualified Domestic Minimum Top-up Tax in Article 10.1 of the GloBE Model Rules shall not apply except for the purpose of determining whether Article 9.1.3 of the GloBE Model Rules applies to a transfer of assets to a Domestic Constituent Entity.