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

Part II : Application of GloBE Model Rules

2. Application of GloBE Model Rules
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For purposes of this Act, the GloBE Model Rules apply for a Fiscal Year on the basis of the—

 

(a) Commentary to the GloBE Model Rules before the start of the Fiscal Year;

 

(b) Administrative Guidance to the GloBE Model Rules before the start of the Fiscal Year; and

 

(c) Safe Harbours before the start of the Fiscal Year.