Electricity Regulation Act, 2006
R 385.00
Global Minimum Tax Act, 2024 (Act No. 46 of 2024)Part III : Income Inclusion Rule5. Inapplicable articles in GloBE Model Rules |
The following provisions of the GloBE Model Rules shall not apply for the purposes of this Part:
| (a) | Articles 2.4 to 2.6 (UTPR charging provisions); and |
| (b) | Article 9.3 (exclusion from the UTPR of MNE Groups in the initial phase of their international activity). |
