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Official guidance
Multinational Top-up Tax and Domestic Top-up Tax

MTT10100 · Scope: Definitions

  • MTT10110 · Definitions of 'multinational group' and 'ultimate parent'
  • MTT10120 · Meaning of 'entity'
  • MTT10130 · Meaning of ‘permanent establishment’ and ‘main entity'
  • MTT10140 · Protected cell companies and qualifying transformer vehicles
  • MTT10150 · Subdivided entities
  1. Scope: Contents
  2. Scope: Definitions: Contents

MTT10100 | Scope: Definitions: Contents

From HM Revenue & Customs · Multinational Top-up Tax and Domestic Top-up Tax

Contents5 entries

  1. MTT10110Scope: Definitions: Definitions of 'multinational group' and 'ultimate parent'
  2. MTT10120Scope: Definitions: Meaning of 'entity'
  3. MTT10130Scope: Definitions: Meaning of ‘permanent establishment’ and ‘main entity'
  4. MTT10140Scope: Definitions: Protected cell companies and qualifying transformer vehicles
  5. MTT10150Scope: Definitions: Subdivided entities
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