Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
CHAPTER 8
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ADMINISTRATION
PART 8-2
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SAFE HARBOURS
Division 3
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Simplified Calculations Safe Harbour
Subdivision B
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SC De minimis test, SC ETR test and SC Routine profits test
SECTION 8-165
8-165
MEETING THE SC ETR TEST
An MNE Group meets the SC ETR test for a jurisdiction for a Fiscal Year if the MNE Group ' s Effective Tax Rate for the jurisdiction for the Fiscal Year, computed in accordance with this Division, is equal to or greater than the Minimum Rate.
An MNE Group meets the SC ETR test for a jurisdiction for a Fiscal Year if the MNE Group ' s Effective Tax Rate for the jurisdiction for the Fiscal Year, computed in accordance with this Division, is equal to or greater than the Minimum Rate.
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