Download Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)? book pdf free download link or read online here in PDF. Read online Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)? book pdf free download link book now. All books are in clear copy here, and all files are secure so don't worry about it. This site is like a library, you could find million book here by using search box in the header.
A QDMTT is defined as a domestic minimum tax that applies to local constituent entities of in-scope MNEs and produces outcomes that are consistent with the GloBE rules. A QDMTT does not turn off the levy of international top-up tax under the Income Inclusion Rule (IIR) or Untertaxed Profits Rule (UTPR), but it is creditable against such top-up tax.
| Read : Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)? pdf book online Select one of servers for direct link: |
|---|