Electricity Regulation Act, 2006
R 385.00
Global Minimum Tax Act, 2024 (Act No. 46 of 2024)Part IV : Domestic Minimum Top-up TaxB. Articles that do not apply10. Qualified Domestic Minimum Top-up Tax |
The definition of Qualified Domestic Minimum Top-up Tax in Article 10.1 of the GloBE Model Rules shall not apply except for the purpose of determining whether Article 9.1.3 of the GloBE Model Rules applies to a transfer of assets to a Domestic Constituent Entity.
