Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 111AD
Calculation of top-up tax
Section 111AD sets out how to calculate the top-up tax for multinational enterprise (MNE) groups or large-scale domestic groups where the effective tax rate in a jurisdiction falls below the minimum tax rate.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.