Multinational Top-up Tax and Domestic Top-up Tax

MTT15900 - Scope: Safe harbours: Transitional safe harbour: Contents

1. MTT15910

   Overview
2. MTT15920

   The election
3. MTT15930

   Source of data
4. MTT15931

   Purchase price accounting adjustments
5. MTT15935

   Adjustments required
6. MTT15940

   The threshold test
7. MTT15950

   The simplified effective tax rate test
8. MTT15960

   The routine profits test
9. MTT15970

   Particular types of entity
10. MTT15980

    Wholly domestic groups and entities
11. MTT15990

    Anti-arbitrage rule