Multinational Top-up Tax and Domestic Top-up Tax

MTT32000 - Calculating top-up amounts: Substance based income exclusion: Contents

1. MTT32010

   Overview
2. MTT32020

   Eligible payroll costs
3. MTT32030

   Eligible tangible asset amount
4. MTT32040

   Permanent establishments and flow-through entities
5. MTT32050

   Internationally mobile employees and assets
6. MTT32060

   Leased assets and dual use assets
7. MTT32070

   Interaction with international shipping exclusion