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Ask AIabout Multinational Enterprise (Minimum Tax)…

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Subsidiary Legislation
Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025
Regulation 2

Regulation 2

General definition

of Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025

Subsidiary LegislationIn forceProvision 2 of 9

Regulation 2

A reference to a section in these Regulations is to a section of the Act.

Read in full context — Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025 →

←PreviousRegulation 1 · Citation, commencement and application NextRegulation 3 · Conditions to be designated local GIR filing entity→

Parent legislation

Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025

Read in full context →

←PreviousRegulation 1 · Citation, commencement and application NextRegulation 3 · Conditions to be designated local GIR filing entity→

Nearby in this law

Regulation 1Citation, commencement and application
Regulation 2General definition
Regulation 3Conditions to be designated local GIR filing entity
Regulation 4Conditions to be designated local DTT filing entity
Regulation 5Additional condition to be designated local GIR filing entity and designated local DTT filing entity
Regulation 6Prescribed events under section 35
Regulation 7Prescribed entities and periods for record keeping requirements