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A. Constituent Entity liability
Act
Act No. 46 of 2024
Amendments of
Application of GloBE Model Rules
B. Articles that do not apply
C. Computation of Adjusted Covered Taxes
Calculation of
Charge to Tax for
Charge to Tax for Domestic Joint Ventures
Constituent Entities
D. Computation of Top-up Tax
Definitions
Domestic Constituent Entities
domestic currency
Domestic Joint Venture Group
Domestic Minimum Top-up Tax
E. Transition Rules
Effect of change in Transition Year
Exclusion of certain foreign taxes
Exclusion of domestic taxes
General provisions
Global Minimum Tax Act, 2024
GloBE Model Rules
Imposition of
Imposition of top-up tax
Inapplicable articles
Inapplicable Safe Harbours
Income Inclusion Rule
international standards
Interpretation
Later Transition Year
liability for
Notice No. 5740 of 2024
of MNE Group
on certain foreign income
on domestic income
Part I
Part II
Part III
Part IV
Part V
Part VI
Persons subject to tax
Preamble
Qualified Domestic Minimum Top-up Tax
Regulations by Minister
Short title and commencement
to Republic
top-up tax
Top-up tax liability
Top-up Tax of
Total Top-up Tax of
Transition Year