Global Minimum Tax Act, 2024 (Act No. 46 of 2024)
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Notice No. 5740 of 2024

Act

Preamble

Part I : Interpretation

Part II : Application of GloBE Model Rules

Part III : Income Inclusion Rule

Part IV : Domestic Minimum Top-up Tax

Part V : Imposition of and liability for top-up tax

Part VI : General provisions