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 2
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Transitional CbCR Safe Harbour
Subdivision C
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Simplified ETR test
SECTION 8-40
8-40
MEETING THE SIMPLIFIED ETR TEST
An MNE Group meets the Simplified ETR test for a jurisdiction for a Fiscal Year if the MNE Group ' s Simplified ETR for the jurisdiction for the Fiscal Year is equal to or greater than the Transition Rate for the Fiscal Year.
An MNE Group meets the Simplified ETR test for a jurisdiction for a Fiscal Year if the MNE Group ' s Simplified ETR for the jurisdiction for the Fiscal Year is equal to or greater than the Transition Rate for the Fiscal Year.
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