Electricity Regulation Act, 2006
R 385.00
Global Minimum Tax Act, 2024 (Act No. 46 of 2024)Part IV : Domestic Minimum Top-up TaxD. Computation of Top-up Tax14. Total Top-up Tax of Domestic Constituent Entities of MNE Group |
The Top-Up Tax of Domestic Constituent Entities of the MNE Group shall be equal to the sum of the Domestic Minimum Top-up Tax calculated, in accordance with section 16, but shall not include Domestic Minimum Top-up Tax calculated for any Domestic Joint Venture or Domestic Joint Venture Subsidiary.
