Status | Enacted Law |
Law | Finance (No. 2) Act, 2023 (2023 Spring Finance Act) of July 11, 2023 Draft Guidance of June 15, 2023 on the application of the multinational top-up tax |
Effective Date | Accounting periods beginning on or after 31 December 2023 |
IIR | Yes (2024) |
UTPR | No |
QDMTT | Yes – Included in 2023 Spring Finance Act |
Filing Deadlines | Standard |
Safe Harbours | Yes, Transitional CbCR Safe Harbour |
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