Skip to content

MTT32000 | Calculating top-up amounts: Substance based income exclusion: Contents

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

Contents7 entries

MTT32010Calculating top-up amounts: Substance based income exclusion: Overview
MTT32020Calculating top-up amounts: Substance based income exclusion: Eligible payroll costs
MTT32030Calculating top-up amounts: Substance based income exclusion: Eligible tangible asset amount
MTT32040Calculating top-up amounts: Substance based income exclusion: Permanent establishments and flow-through entities
MTT32050Calculating top-up amounts: Substance based income exclusion: Internationally mobile employees and assets
MTT32060Calculating top-up amounts: Substance based income exclusion: Leased assets and dual use assets
MTT32070Calculating top-up amounts: Substance based income exclusion: Interaction with international shipping exclusion