MT · S.L. 123.212
European Union Global Minimum Level Of (S.L. 123.212)
Inhalt
- Art. 1 Citation, scope and commencement.
- Art. 2 Applicability. 2 [S.L.
- Art. 3 Interpretation. 3 4 [S.L. 5 6 [S.L. 7 8 [S.L. 9 10 [S.L. 11 12 [S.L. 13 14 [S.L. 15
- Art. 4 Location of a constituent entity. 16 [S.L. 17
- Art. 5 Filing obligations. 18 [S.L. 19 20 [S.L.
- Art. 6 Elections.
- Art. 7 Administrative penalties. 22 [S.L.
- Art. 8 Tax treatment of deferred tax assets, deferred tax liabilities and transferred assets upon transition. 23
- Art. 9 Transitional relief for the substance- based income exclusion.
- Art. 10 Initial phase of exclusion from the IIR and UTPR of MNE groups and large-scale domestic groups. 24 [S.L. 25
- Art. 11 Election for a delayedapplication of the IIR and UTPR.
- Art. 12 Transitional relief for filing obligations.
- Art. 13 Assessment of equivalence. 26 [S.L.
- Art. 14 Bilateral agreement on simplified reporting obligations.