Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024

CHAPTER 9 - TRANSITION RULES  

PART 9-1 - TAX ATTRIBUTES UPON TRANSITION  

SECTION 9-20  

9-20   MEANING OF TRANSITION YEAR  
Transition Year , for a jurisdiction, means the first Fiscal Year that the MNE Group comes within the scope of the GloBE Rules in respect of that jurisdiction.