MTT45100 | Particular entities and adjustments: Investment entities: Contents
From HM Revenue & Customs · Multinational Top-up Tax and Domestic Top-up Tax
Contents9 entries
- MTT45110Particular entities and adjustments: Investment entities: Definitions of ‘investment entity’ and ‘insurance investment entity’
- MTT45120Particular entities and adjustments: Investment entities: Calculating the top-up amount of an investment entity
- MTT45130Particular entities and adjustments: Investment entities: Further adjustments required to adjusted profits and covered taxes
- MTT45140Particular entities and adjustments: Investment entities: The substance based income exclusion
- MTT45150Particular entities and adjustments: Investment entities: Calculating the effective tax rate of a territory
- MTT45160Particular entities and adjustments: Investment entities: Tax transparency election
- MTT45190Particular entities and adjustments: Investment entities: Attributing top-up amounts to responsible members
- MTT45200Particular entities and adjustments: Investment entities: Safe harbours
- MTT45210Particular entities and adjustments: Investment entities: Domestic Top-up Tax