Summary
This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK's implementation of the Income Inclusion Rule and Undertaxed Profits Rule. These are widely known as the GloBE rules, as set out in the OECD's Pillar Two Model Rules. DTT is the UK's implementation of a Qualifying Domestic Minimum Top-up Tax (QDMTT), which applies the Pillar Two rules to UK entities.
Contents
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MTT00100About this manual: Contents
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MTT01000Introduction: Contents
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MTT09000Miscellaneous pages: Contents
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MTT09900Reference materials: Contents
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MTT10000Scope: Contents
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MTT20000Calculating the effective tax rate: Contents
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MTT30000Calculating top-up amounts: Contents
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MTT40000Particular entities and adjustments: Contents
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MTT50000Administration: Contents
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MTT60000Charging mechanisms: Contents