What is QDMTT?
Qualified Domestic Minimum Top-up Tax (QDMTT) refers to a minimum tax that is included in the domestic law of a jurisdiction and determines the Excess Profits of the Constituent Entities located in the jurisdiction (Domestic Excess Profits) in a manner that is equivalent to the GloBE Rules.
A - MAIN REFERENCE MATERIALS
- Model GloBE Rules (Published 20 December 2021)
- Commentary to the GloBE Rules - First Edition (Published 14 March 2022)
- GloBE Rules Examples (Published 14 March 2022)
- Safe Harbours and Penalty Relief (Published 20 December 2022)
- Agreed Administrative Guidance on the GloBE Rules (Published 2 February 2023)
- Agreed Administrative Guidance on the GloBE Rules (Published 17 July 2023)
- GloBE Information Return(Published 17 July 2023)
- Minimum Tax Implementation Handbook (Published 11 October 2023)
- Administrative Guidance on the Global Anti-Base Erosion Model Rules (Published 18 December 2023)
B - SUPPLEMENTARY REFERENCE MATERIALS
- Summary : Pillar Two Model Rules In A Nutshell
- Pillar Two Model Rules Fact Sheets
- Global Anti-Base Erosion Model Rules Frequently Asked Questions
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