• Global Minimum Tax Act, 2024 (Act No. 46 of 2024)
  • Notice No. 5740 of 2024
  • Act
  • Preamble
  • Part I : Interpretation
    • 1. Definitions
  • Part II : Application of GloBE Model Rules
    • 2. Application of GloBE Model Rules
    • 3. Application of GloBE Model Rules to Republic
  • Part III : Income Inclusion Rule
    • 4. Charge to Tax for Constituent Entities
    • 5. Inapplicable articles in GloBE Model Rules
  • Part IV : Domestic Minimum Top-up Tax
    • A. Constituent Entity liability
      • 6. Charge to Tax for Domestic Constituent Entities
      • 7. Charge to Tax for Domestic Joint Ventures
      • 8. Calculation of Domestic Minimum Top-up Tax
    • B. Articles that do not apply
      • 9. Inapplicable articles in GloBE Model Rules
      • 10. Qualified Domestic Minimum Top-up Tax
      • 11. Inapplicable Safe Harbours
    • C. Computation of Adjusted Covered Taxes
      • 12. Exclusion of certain foreign taxes on domestic income
      • 13. Exclusion of domestic taxes on certain foreign income
    • D. Computation of Top-up Tax
      • 14. Total Top-up Tax of Domestic Constituent Entities of MNE Group
      • 15. Top-up Tax of Domestic Joint Venture Group
      • 16. Domestic Minimum Top-up Tax
    • E. Transition Rules
      • 17. Transition Year
      • 18. Later Transition Year
      • 19. Effect of change in Transition Year
  • Part V : Imposition of and liability for top-up tax
    • 20. Imposition of top-up tax
    • 21. Persons subject to tax
    • 22. Top-up tax liability in domestic currency
  • Part VI : General provisions
    • 23. Amendments of international standards
    • 24. Regulations by Minister
    • 25. Short title and commencement