Model Rules – Article 4.6.
2023-08-11T11:38:55+02:00<< Go back to overview Next article>> Article 4.6. Post-filing Adjustments and Tax Rate Changes Article 4.6 governs adjustments to amounts of Covered Taxes incurred with respect to a jurisdiction after the GloBE Information Return for the period has been filed. An MNE Group’s liability for Covered Taxes may [...]
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