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Finance (Income Taxes) Bill · cl 36
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Finance (Income Taxes) Bill · cl 36
Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.
In the Multinational Enterprise (Minimum Tax) Act 2024 (called in this Part the MMTA), in section 2(1), in the definition of “GIR” or “GloBE information return”, after “qualified IIR”, insert “, qualified UTPR, qualified domestic minimum top‑up tax, MTT or DTT”.