Part 4A – Implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large scale domestic groups in the Union (ss 111A-111AAAE)

Contents

Chapter 1 – Interpretation and general (Part 4A) (ss 111A-111D) 4 sections
Chapter 2 – IIR and UTPR (ss 111E-111M) 10 sections
Chapter 3 – Calculation of the qualifying income or loss (ss 111O-111S) 5 sections
Chapter 4 – Calculation of adjusted covered taxes (ss 111T-111AB) 9 sections
Chapter 5 – Calculation of the effective tax rate and the top-up tax (ss 111AC-111AKA) 10 sections
Chapter 6 – Corporate restructuring and holding structures (ss 111AL-111AP) 5 sections
Chapter 7 – Tax neutrality and distribution regimes (ss 111AQ-111AV) 6 sections
Chapter 8 – Transition Rules (ss 111AW-111AZ) 4 sections
Chapter 9 – Domestic Top-up Tax (ss 111AAA-111AAE) 5 sections
Chapter 10 – Administration (ss 111AAF-111AAAD) 25 sections
Chapter 11 – Application (s 111AAAE) 1 section

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