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MTT27000 | Calculating the effective tax rate: Covered tax balance: Deferred tax: Contents

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

Contents14 entries

  1. MTT27010Calculating the effective tax rate: Covered tax balance: Deferred tax: Special loss deferred tax asset election
  2. MTT27020Calculating the effective tax rate: Covered tax balance: Deferred tax: Wholly domestic group or entity enters scope of MTT
  3. MTT27100Calculating the effective tax rate: Covered tax balance: Deferred tax: Total deferred tax adjustment amount
  4. MTT27110Calculating the effective tax rate: Covered tax balance: Deferred tax: Alignment with adjusted profits
  5. MTT27120Calculating the effective tax rate: Covered tax balance: Deferred tax: Disallowed accruals and unclaimed accruals
  6. MTT27130Calculating the effective tax rate: Covered tax balance: Deferred tax: Valuation adjustments and accounting recognition adjustments
  7. MTT27140Calculating the effective tax rate: Covered tax balance: Deferred tax: Re-measurement after change in tax rate
  8. MTT27150Calculating the effective tax rate: Covered tax balance: Deferred tax: Amounts relating to tax credits
  9. MTT27160Calculating the effective tax rate: Covered tax balance: Deferred tax: Qualifying foreign tax credits
  10. MTT27165Calculating the effective tax rate: Covered tax balance: Deferred tax: Qualifying foreign tax credits where carry-forward of credits not permitted
  11. MTT27170Calculating the effective tax rate: Covered tax balance: Deferred tax: Deferred tax assets recorded below minimum rate
  12. MTT27180Calculating the effective tax rate: Covered tax balance: Deferred tax: Cross-border allocation
  13. MTT27300Calculating the effective tax rate: Covered tax balance: Deferred tax: Treatment of deferred tax assets and liabilities on entry into regime
  14. MTT27400Calculating the effective tax rate: Covered tax balance: Deferred tax: Recapture of deferred tax liabilities