Summary
This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK's tax which implements the Income Inclusion Rule and Undertaxed Profits Rule, known widely the GloBE rules, outlined in the OECD's Pillar Two Model Rules. DTT is the Qualifying Domestic Minimum Top-up Tax (QDMTT) implemented by the UK. It applies the main Pillar Two rules to UK entities.
Contents
-
MTT00100About this manual: Contents
-
MTT01000Introduction: Contents
-
MTT09000Miscellaneous pages: Contents
-
MTT09900Reference materials: Contents
-
MTT10000Scope: Contents
-
MTT20000Calculating the effective tax rate: Contents
-
MTT30000Calculating top-up amounts: Contents
-
MTT40000Particular entities and adjustments: Contents
-
MTT50000Administration: Contents
-
MTT60000Charging mechanisms: Contents