Global Minimum Tax Bill B20-2024

National Treasury / Parliament of South Africa

The Bill establishes South Africa's framework for applying the OECD/G20 Global Anti-Base Erosion Model Rules. It provides for an income inclusion rule, a domestic minimum top-up tax and related rules for multinational enterprise groups operating in South Africa.

Country: South Africa
Type: Bill
Published: 30 October 2024
File size: 46 KB

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