This Guidance Note provides general guidance on the application of the Qualified Domestic Minimum Top-up Tax (“QDMTT”) Safe Harbour in respect of the Corporation Top-Up Tax Act, 2024-16, in alignment with the OECD/G20 Inclusive Framework Global Anti-Base Erosion (“GloBE”) Rules.
📄 Download: Qualified Domestic Minimum Top-up Tax (“QDMTT”) Safe Harbour