Electricity Regulation Act, 2006
R 385.00
Global Minimum Tax Act, 2024 (Act No. 46 of 2024)Part II : Application of GloBE Model Rules2. Application of GloBE Model Rules |
For purposes of this Act, the GloBE Model Rules apply for a Fiscal Year on the basis of the—
| (a) | Commentary to the GloBE Model Rules before the start of the Fiscal Year; |
| (b) | Administrative Guidance to the GloBE Model Rules before the start of the Fiscal Year; and |
| (c) | Safe Harbours before the start of the Fiscal Year. |
