Direct Tax Acts, Finance (No. 2) Act 2023

111I Allocation of top-up tax under IIRF(No. 2)A23 s94 [(1) IIR top-up tax due by a parent entity in respect of a low-taxed constituent entity for a fiscal year pursuant to section 111E(1), 111F(...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.