Model Rules – Article 5.4.
2023-08-11T11:40:03+02:00<< Go back to overview Next article>> Article 5.4. Additional Current Top-up Tax Certain provisions of the GloBE Rules, ETR Adjustment Articles, require or permit a retroactive recalculation of the ETR and Top-up Tax for a previous Fiscal Year or Fiscal Years taking into account an adjustment to the [...]
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