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

Part IV : Domestic Minimum Top-up Tax

A. Constituent Entity liability

8. Calculation of Domestic Minimum Top-up Tax
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The Domestic Minimum Top-up Tax of Domestic Constituent Entities of the MNE Group and Domestic Minimum Top-up Tax of a Domestic Joint Venture Group shall be determined under the GloBE Model Rules, as modified by sections 9 to 19.