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Chapter 5 Calculation of the effective tax rate and the top-up tax (ss. 111AC-111AK)

Comparing proposed amendment...
In force
111AC. Determination of effective tax rate.
In force
111AD. Calculation of top-up tax.
In force
111AE. Substance-based income exclusion.
In force
111AF. Additional top-up tax.
In force
111AG. De minimis exclusion.
In force
111AH. Minority owned constituent entities.
In force
111AI. Qualified domestic top-up tax safe harbour.
In force
111AJ. Transitional CbCR safe harbour.
In force
111AK. Transitional UTPR safe harbour.