MTT45100 - Particular entities and adjustments: Investment entities: Contents

  1. MTT45110
    Definitions of ‘investment entity’ and ‘insurance investment entity’
  2. MTT45120
    Calculating the top-up amount of an investment entity
  3. MTT45130
    Further adjustments required to adjusted profits and covered taxes
  4. MTT45140
    The substance based income exclusion
  5. MTT45150
    Calculating the effective tax rate of a territory
  6. MTT45160
    Tax transparency election
  7. MTT45190
    Attributing top-up amounts to responsible members
  8. MTT45200
    Safe harbours
  9. MTT45210
    Domestic Top-up Tax