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

MTT30000 · Calculating top-up amounts

  • MTT30010 · Overview
  • MTT30100 · De minimis election
  • MTT31000 · Calculating the total top-up amount of a member
  • MTT31010 · Total top-up amount for a territory
  • MTT31020 · Qualifying domestic minimum top-up tax credit (QDT credit)
  • MTT31100 · Calculating the top-up amount of an entity - Domestic Top-up Tax
  • MTT32000 · Substance based income exclusion
  • MTT33000 · Additional top-up amounts
  1. Multinational Top-up Tax and Domestic Top-up Tax
  2. Calculating top-up amounts: Contents

MTT30000 | Calculating top-up amounts: Contents

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

Contents8 entries

  1. MTT30010Calculating top-up amounts: Overview
  2. MTT30100Calculating top-up amounts: De minimis election
  3. MTT31000Calculating top-up amounts: Calculating the total top-up amount of a member
  4. MTT31010Calculating top-up amounts: Total top-up amount for a territory
  5. MTT31020Calculating top-up amounts: Qualifying domestic minimum top-up tax credit (QDT credit)
  6. MTT31100Calculating top-up amounts: Calculating the top-up amount of an entity - Domestic Top-up Tax
  7. MTT32000Calculating top-up amounts: Substance based income exclusion: Contents
  8. MTT33000Calculating top-up amounts: Additional top-up amounts: Contents
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