MTT27000 - Calculating the effective tax rate: Covered tax balance: Deferred tax: Contents
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MTT27010Special loss deferred tax asset election
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MTT27020Wholly domestic group or entity enters scope of MTT
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MTT27100Total deferred tax adjustment amount
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MTT27110Alignment with adjusted profits
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MTT27120Disallowed accruals and unclaimed accruals
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MTT27130Valuation adjustments and accounting recognition adjustments
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MTT27140Re-measurement after change in tax rate
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MTT27150Amounts relating to tax credits
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MTT27160Qualifying foreign tax credits
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MTT27165Qualifying foreign tax credits where carry-forward of credits not permitted
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MTT27170Deferred tax assets recorded below minimum rate
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MTT27180Cross-border allocation
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MTT27300Treatment of deferred tax assets and liabilities on entry into regime
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MTT27400Recapture of deferred tax liabilities