Electricity Regulation Act, 2006
R 385.00
Global Minimum Tax Act, 2024 (Act No. 46 of 2024)Part III : Income Inclusion Rule4. Charge to Tax for Constituent Entities |
A Domestic Constituent Entity is liable to pay a Top-up Tax under the Income Inclusion Rule determined in line with the GloBE Model Rules for each Fiscal Year of the MNE Group that includes the Domestic Constituent Entity.
