Multinational Top-up Tax and Domestic Top-up Tax

MTT10200 - Scope: Excluded entities: Contents

1. MTT10210

   Definitions: Contents
2. MTT10220

   Definitions of 'non-profit organisation' and 'qualifying non-profit subsidiary'
3. MTT10230

   Definitions of ‘qualifying service entity’ and ‘qualifying exempt income entity’
4. MTT10240

   Definitions of ‘governmental entity’ and ‘international organisation’
5. MTT10250

   Definitions of ‘pension fund’ and ‘pension services entity’
6. MTT10260

   Definitions of ‘investment fund’ and ‘REIT’